City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
2
021294
Name:
Business Tax
Status:
Type:
Ordinance
Killed
File created:
In control:
7/22/2002
Finance Committee
On agenda:
Final action:
8/5/2002
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 $500 surplus business tax revenue credit set forth in Section 906E, and (iv) 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:
Action By
Date
Action
Result
Ver.
RECEIVED AND ASSIGNED
President
7/17/2002
1
CONTINUED
Finance Committee
7/17/2002
1
Pass
PREPARED IN COMMITTEE AS AN
ORDINANCE
Finance Committee
7/17/2002
1
CONTINUED AS AMENDED
Finance Committee
7/24/2002
2
Pass
AMENDED, AN AMENDMENT OF THE
WHOLE BEARING SAME TITLE
Finance Committee
7/24/2002
1
CONTINUED
Finance Committee
7/31/2002
2
REFERRED WITHOUT
RECOMMENDATION
Finance Committee
8/5/2002
2
TABLED
Board of Supervisors
8/5/2002
2
Pass