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Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
2
021097
Name:
Business Tax
Status:
Type:
Ordinance
Killed
File created:
In control:
6/17/2002
Finance Committee
On agenda:
Final action:
7/24/2002
Enactment date:
Enactment #:
Title:
Ordinance amending the Business and Tax Regulations Code to: (1) enact a new Article 12-A-1
(Gross Receipts Tax Ordinance) to impose a gross receipts tax on persons engaging in business in
San Francisco as a lessor of real estate; (2) amend Article 12-A (Payroll Expense Tax Ordinance) to
(i) reduce businesses' taxable payroll expense by the amount of payroll expense attributable to their
San Francisco business activities taxed under Article 12-A-1 (Gross Receipts Tax Ordinance), (ii)
conform Article 12-A (Payroll Expense Tax Ordinance) with the enactment of Article 12-A-1 (Gross
Receipts Tax Ordinance) and amendments to Article 6 (Common Administrative Provisions), (iii)
repeal the Enterprise Zone Tax Credit set forth in Section 906A, (iv) repeal the $500 surplus business
tax revenue credit set forth in Section 906E, and (v) consolidate exemptions, definitions and other
administrative provisions, as amended, that apply to Article 12-A (Payroll Expense Tax Ordinance)
and other Articles of the Business and Tax Regulations Code, and place them in Article 6 (Common
Administrative Provisions); (3) amend Article 12 (Business Registration Ordinance) to conform
business registration requirements with the enactment of Article 12-A-1 (Gross Receipts Tax
Ordinance) and amendments to Article 12-A (Payroll Expense Tax Ordinance) and Article 6 (Common
Administrative Provisions); (4) amend Article 6 (Common Administrative Provisions) to (i) clarify
common administrative provisions and conform them with the enactment of Article 12-A-1 (Gross
Receipts Tax Ordinance) and amendments to Article 12-A (Payroll Expense Tax Ordinance) and
Article 12 (Business Registration Ordinance), (ii) consolidate exemptions, definitions and other
administrative provisions that apply to Article 12-A (Payroll Expense Tax Ordinance), Article 12-A-1
(Gross Receipts Tax Ordinance), Article 12 (Business Registration Ordinance) and other Articles of
the Business and Tax Regulations Code, and (iii) eliminate the Board of Review; and (5) amend
Section 501 of Article 7 to clarify the definition of "Permanent Residents" exempt from the tax on the
transient occupancy of hotel rooms.
Sponsors:
Jake McGoldrick
Attachments:
1. Legislation_Ver1
Action By
Date
Action
Result
Ver.
ASSIGNED UNDER 30 DAY RULE
President
6/17/2002
1
TRANSFERRED
President
6/19/2002
1
AMENDED, AN AMENDMENT OF THE
WHOLE BEARING NEW TITLE
Finance Committee
7/17/2002
1
CONTINUED
Finance Committee
7/17/2002
2
Pass
TABLED
Finance Committee
7/24/2002
2
Pass