City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
1
231105
Name:
Settlement of Lawsuit - International Business
Machines Corporation - $1,361,454.60
Status:
Type:
Ordinance
Passed
File created:
In control:
10/31/2023
Clerk of the Board
On agenda:
Final action:
10/31/2023
12/15/2023
Enactment date:
12/15/2023
243-23
Enactment #:
Title:
Ordinance authorizing settlement of the lawsuit filed by International Business Machines Corporation
against the City and County of San Francisco for $1,361,454.60; the lawsuit was filed on February 25,
2022, in San Francisco Superior Court, Case No. CGC-22-598342; entitled International Business
Machines Corporation v. City and County of San Francisco; the lawsuit involves a claim for refund of
payroll expense and gross receipts taxes, and related penalties and interest, for the tax year ended
December 31, 2018; other material terms of the settlement are that International Business Machines
Corporation and its related entities shall take certain filing positions with respect to their gross
receipts, homelessness gross receipts, and overpaid executive gross receipts taxes, as applicable, for
tax year 2019 and subsequent tax years, and the City will not impose penalties arising from those
filing positions for tax years 2019 through 2022.
Sponsors:
Attachments:
1. Leg Ver1, 2. Comm Pkt 111623, 3. Board Pkt 112823, 4. Board Pkt 120523, 5. Leg Final
Action By
Date
Action
Result
Ver.
RECEIVED FROM DEPARTMENT
Clerk of the Board
10/20/2023
1
RECEIVED AND ASSIGNED
President
10/31/2023
1
RECOMMENDED..
Government Audit and Oversight
Committee
11/16/2023
1
Pass
PASSED ON FIRST READING
Board of Supervisors
11/28/2023
1
Pass
FINALLY PASSED
Board of Supervisors
12/5/2023
1
Pass
APPROVED
Mayor
12/15/2023
1