City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
1
230660
Name:
Business and Tax Regulations Code - Early Care
and Education Commercial Rents Tax Sublessor
Deduction
Status:
Type:
Ordinance
Killed
File created:
In control:
6/6/2023
Budget and Appropriations Committee
On agenda:
Final action:
6/28/2023
Enactment date:
Enactment #:
Title:
Ordinance amending the Business and Tax Regulations Code to allow a sublessor to deduct rent for
commercial space the sublessor pays up to the amount of rent the sublessor receives for that space
when determining its Early Care and Education Commercial Rents Tax for the tax years 2023 through
and including 2029.
Sponsors:
Mayor
Attachments:
1. Leg Ver1, 2. Leg Dig Ver1, 3. MYR Memo 060123, 4. MYR Budget Submission Ltr 060123, 5. MYR
Trailing Leg List, 6. MYR 30-day Waiver Req Memo 060123, 7. Pres Action Memo - 30 Day Waiver
060523, 8. FYI Referral 060623, 9. SBC Referral 060623, 10. Cmte Pkt 061523, 11. BLA Rpt 061523,
12. ECN Impact Rpt 061523, 13. Cmte Pkt 062123, 14. BLA Rpt 062123, 15. Cmte Pkt 062223, 16.
Cmte Pkt 062323, 17. Cmte Pkt 062623, 18. BLA Rpt 062823, 19. Cmte Pkt 062823
Action By
Date
Action
Result
Ver.
RECEIVED
Clerk of the Board
6/1/2023
1
ASSIGNED
President
6/6/2023
1
REFERRED TO DEPARTMENT
Clerk of the Board
6/6/2023
1
CONTINUED
Budget and Appropriations
Committee
6/15/2023
1
Pass
TABLED
Budget and Appropriations
Committee
6/28/2023
1
Pass