City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
3
130784
Name:
Business and Tax Regulations Code -
Miscellaneous Changes
Status:
Type:
Ordinance
Passed
File created:
In control:
9/3/2013
Clerk of the Board
On agenda:
Final action:
10/11/2013
Enactment date:
10/11/2013
206-13
Enactment #:
Title:
Ordinance amending the Business and Tax Regulations Code by, among other things: 1) (Common
Administrative Provisions) requiring monthly installment payments rather than prepayments of hotel
and parking taxes; eliminating the annual parking tax bond renewal requirement; providing a due date
for business registration fees; excluding penalties from calculation of interest on tax determinations;
adding an underreporting penalty for failure to file a return when tax liability exceeds $5,000; changing
the penalty for failure to register or update a registration, making misstatements in a registration,
failure to allow inspection or production of records, and failure to file a return; 2) (Tax on Occupancy of
Parking Space in Parking Stations) eliminating the prepayment Revenue Control Equipment
certification; 3) (Business Registration provisions) requiring a copy of the business registration
certificate rather than a business tax registration tag be displayed on company vehicles; eliminating
the Tax Collector’s authority to suspend a business registration certificate; 4) (Payroll Expense Tax
Ordinance) providing that interest applies to unpaid penalties but not unpaid fees and interest;
changing the date that businesses must file an affidavit with the Office of Economic and Workforce
Development claiming the Central Market Street and Tenderloin Area Payroll Expense Tax Exclusion;
and 5) (Parking Stations, Revenue Control Equipment) specifying the date the Revenue Control
Equipment Compliance Fee is due.
Sponsors:
David Chiu
Attachments:
1. Leg_Ver1, 2. Leg_Dig_Ver1, 3. Memo_073013, 4. Leg_Ver2, 5. Leg_Digest_Ver2, 6.
Memo_083013_Ver2, 7. Response_SBC_091313, 8. Budget_Analysts_Rpt_091813., 9.
Comm_Pkt_091813, 10. Leg_Ver3, 11. Leg_Dig_Ver3, 12. Board_Pkt_092413, 13.
Board_Pkt_100113, 14. Leg_Final
Action By
Date
Action
Result
Ver.
ASSIGNED UNDER 30 DAY RULE
President
7/30/2013
1
REFERRED TO DEPARTMENT
Clerk of the Board
8/23/2013
1
SUBSTITUTED AND ASSIGNED
President
9/3/2013
2
RESPONSE RECEIVED
Small Business Commission
9/13/2013
2
RECOMMENDED AS AMENDED
Budget and Finance Committee
9/18/2013
3
Pass
AMENDED, AN AMENDMENT OF THE
WHOLE BEARING NEW TITLE
Budget and Finance Committee
9/18/2013
2
Pass
PASSED ON FIRST READING
Board of Supervisors
9/24/2013
3
Pass
FINALLY PASSED
Board of Supervisors
10/1/2013
3
Pass
APPROVED
Mayor
10/11/2013
3