City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
2
241150
Name:
Business and Tax Regulations Code - Voluntary
Disclosure Program; Fee for Advance
Determinations
Status:
Type:
Ordinance
Passed
File created:
In control:
1/14/2025
Clerk of the Board
On agenda:
Final action:
12/3/2024
3/21/2025
Enactment date:
3/21/2025
036-25
Enactment #:
Title:
Ordinance amending the Business and Tax Regulations Code to authorize the Tax Collector to waive
taxes, penalties, and/or interest under a program ending December 31, 2027, that allows unregistered
taxpayers to voluntarily disclose and pay back taxes; and to authorize the Tax Collector to collect fees
through December 31, 2027, for reviewing applications for and providing advance determinations to
taxpayers.
Sponsors:
Attachments:
1. Leg Ver1, 2. Leg Dig Ver1, 3. TTX Ltr 112524, 4. Leg Ver2, 5. Leg Dig Ver2, 6. TTX Ltr 010724, 7.
10-Day Fee Ad 030525, 8. TTX Presentation 030525, 9. Cmte Pkt 030525, 10. Board Pkt 031125, 11.
Board Pkt 031825, 12. Leg Final
Action By
Date
Action
Result
Ver.
RECEIVED FROM DEPARTMENT
Clerk of the Board
11/25/2024
1
ASSIGNED UNDER 30 DAY RULE
President
12/3/2024
1
SUBSTITUTED AND ASSIGNED
President
1/14/2025
2
NOTICED
Clerk of the Board
2/23/2025
2
NOTICED
Clerk of the Board
3/2/2025
2
RECOMMENDED
Budget and Finance Committee
3/5/2025
2
Pass
PASSED, ON FIRST READING
Board of Supervisors
3/11/2025
2
Pass
FINALLY PASSED
Board of Supervisors
3/18/2025
2
Pass
APPROVED
Mayor
3/21/2025
2