City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
1
120807
Name:
Hearing - Initiative Ordinance - Business and Tax
Regulations Code - Enact Gross Receipts Tax and
Phase Out Payroll Expense Tax
Status:
Type:
Hearing
Filed
File created:
In control:
7/24/2012
Board of Supervisors
On agenda:
Final action:
7/31/2012
7/31/2012
Enactment date:
Enactment #:
Title:
Hearing to consider amendments to the Initiative 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 and an administrative office tax on persons engaging in business activities in San
Francisco; 2) amend Article 12-A (Payroll Expense Tax Ordinance) to reduce business payroll
expense tax rates based on the amount of gross receipts tax collected under Article 12-A-1 (Gross
Receipts Tax Ordinance); 3) amend Article 12 (Business Registration Ordinance) to establish
business registration fees based on gross receipts and amend the current business registration fees
to generate approximately $28.5 million in estimated additional revenue; 4) amend Article 12-A
(Payroll Expense Tax Ordinance) to add a sunset date to the surplus business tax revenue credit; and
5) amend Article 6 (Common Administrative Provisions) to establish requirements for filing a tax return
under Article 12-A-1 (Gross Receipts Tax Ordinance), establish penalties for non-filing, and amend the
requirements for filing payroll expense tax returns and penalties for non-filing to conform to the new
gross receipts tax at an election to be held on November 6, 2012.
Sponsors:
Attachments:
Action By
Date
Action
Result
Ver.
RECEIVED AND ASSIGNED
President
7/24/2012
1
HEARD AND FILED
Board of Supervisors
7/31/2012
1