City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
3
040758
Name:
Business Tax
Status:
Type:
Ordinance
Passed
File created:
In control:
6/8/2004
Board of Supervisors
On agenda:
Final action:
6/8/2004
7/30/2004
Enactment date:
196-04
Enactment #:
Title:
Ordinance amending the Business and Tax Regulations Code to: (1) enact a new Article 12-A-1
(Business Tax Ordinance), as specified, to impose a business tax for four years on all persons
engaging in business in San Francisco measured by the gross receipts of the business at the rate of
one tenth of one percent (0.1%) for the 2005 tax year and, if Business Tax revenues collected in such
year exceed $30 million, a lower rate for the 2006, 2007 and 2008 tax years, as specified; (2) amend
Article 12-A (Payroll Expense Tax Ordinance), as specified, to: (i) conform Article 12-A with the
enactment of the Business Tax Ordinance, (ii) clarify the payroll expense of partnerships, Subchapter
S corporations, limited liability companies, limited liability partnerships and other persons or entities
not subject to federal income tax or which are allowed a deduction in computing such tax for
distributions to the owners or beneficiaries of such persons or entities (“pass-through entities”), and
(3) amend Article 6 (Common Administrative Provisions), as specified, to add definitions and conform
common administrative provisions with the enactment of the Business Tax Ordinance and
amendments to the Payroll Expense Tax Ordinance.
Sponsors:
Mayor
Attachments:
1. Leg_Ver1, 2. Leg_Ver2, 3. Leg_Ver3, 4. Leg_Ver4, 5. Leg_Final
Action By
Date
Action
Result
Ver.
RECEIVED AND ASSIGNED
President
6/1/2004
1
SUBSTITUTED
Mayor
6/8/2004
1
ASSIGNED
President
6/8/2004
2
DIVIDED
Finance and Audits Committee
6/29/2004
2
CONTINUED AS DIVIDED
Finance and Audits Committee
6/29/2004
3
REFERRED TO DEPARTMENT
Clerk of the Board
7/12/2004
3
REFERRED WITHOUT
RECOMMENDATION
Finance and Audits Committee
7/12/2004
3
Pass
RESPONSE RECEIVED
Planning Department
7/13/2004
3
AMENDED, AN AMENDMENT OF THE
WHOLE BEARING NEW TITLE
Board of Supervisors
7/13/2004
3
Pass
CONTINUED AS AMENDED ON FIRST
READING
Board of Supervisors
7/13/2004
4
Pass
PASSED ON FIRST READING
Board of Supervisors
7/20/2004
3
Pass
FINALLY PASSED
Board of Supervisors
7/27/2004
3
Pass
APPROVED
Mayor
7/30/2004
3
REFERRED TO DEPARTMENT
Clerk of the Board
8/2/2004
3