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00000004010d000000040000002701ffff03000000000000}{\b\fs48\cf5 New Ordinance Not
ice
\par }\pard \s31 \sb0\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brdrs
\brdrw14\brsp43\brdrcf1\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw30\b
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\par }\pard
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\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.8-1.\cell}\pard
\intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub City, Public Entity and Constitutional Exemptions.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.9-1
.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs24\cf0\nosupersub Determinations, Returns and Payments; Due Date of Taxes.
\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0
\nosupersub Sec. 6.9-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd
0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Determinations, Returns and Paymen
ts; Returns.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub Sec. 6.9-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0
\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Determinations, Returns a
nd Payments; Prepayments.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0
\outl0\shad0\f0\fs24\cf0\nosupersub Sec. 6.9-4.\cell}\pard \intbl \s15 \sb0 {\b0
\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Determinat
ions, Returns and Payments; Extension of Time for Filing a Return and Paying Tax
.\cell}\pard
\intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
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\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.9-5.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndt
w0\outl0\shad0\f0\fs24\cf0\nosupersub Determinations, Returns and Payments; Cred
its and
Exemptions.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.9-6.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndt
w0\outl0\shad0\f0\fs24\cf0\nosupersub Filing and Paying by Mail
.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.9-7.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndt
w0\outl0\shad0\f0\fs24\cf0\nosupersub Partial Payments.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.10-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Collection of Tax; Security.\cell}\pard \
intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15
\sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub S
ec. 6.10-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o
utl0\shad0\f0\fs24\cf0\nosupersub Collection of Tax from Third-Party.\cell}\pard
\intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15
\sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub S
ec. 6.10-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o
utl0\shad0\f0\fs24\cf0\nosupersub Collection of Tax; Legal Actions.\cell}\pard \
intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15
\sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub S
ec. 6.11-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o
utl0\shad0\f0\fs24\cf0\nosupersub Deficiency Determinations; Recomputation; Inte
rest.\cell}
\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.11-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Deficiency Determinations; Revocation and

Suspension Determinations; Notice and Service.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.11-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0
\nosupersub Determination if No Return Made; Estimate of Liability, Penalties an
d Interest.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.12-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0
\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Jeopardy Determinations;
Duty of Tax Collector.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.12-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0
\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Jeopardy Dete
rminations; When Due and Payable; Stay of Collection; Petition for Redeterminati
on; Time of Hearing.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0
\shad0\f0\fs24\cf0\nosupersub Sec. 6.12-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\u
l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Jeopardy Determ
inations; Service of Notice.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0
\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Sec. 6.12-4.\cell}\pard \intbl \s15
\sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub
Jeopardy Determinations; Effect of Nonpayment.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0
\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Sec. 6.12-5.\cell}\pard \
intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n
osupersub Jeopardy Determinations; Petition for Redetermination.\cell}\pard \int
bl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {
\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Sec. 6.
13-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs24\cf0\nosupersub Redeterminations; Petition; Time for Filing; Incompl
ete Petitions.
\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.13-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Redeterminations; Hearing and Notice
.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.13-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Redeterminations; Alteration of Det
ermination.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.13-4.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Redeterminations; Finalit
y of Order.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.13-5.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Exhaustion of Administrat
ive Remedies.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.13-6.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Effect of Tax Collector
's Notice of Deficiency.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.15-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Refunds.
\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.15-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Refunds; Interest.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.15-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Refunds; Notice of Denial.\cell}\pard \in
tbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0
{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Sec. 6
.15-4.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\
shad0\f0\fs24\cf0\nosupersub Exhaustion of Administrative Remedies; Presentation
of Claim for
Refund as Prerequisite to Suit; Payment of Disputed Amount and Petition for Refu
nd; Limitations.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.16-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Rules and Regulat
ions.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.17-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Penalties and Interest for F
ailure to Pay.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.17-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Penalties for Und
erreporting of Tax.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.17-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Negligence Penalt
ies for Failure to Register, Misstatements In Registration, Failure to Timely Up
date Registration, Failure to Allow Inspection of Records Upon Request, and Fail
ure to File a
Return; Sanction for Failure to Produce Requested Records.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.17-4.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0
\f0\fs24\cf0\nosupersub Waiver of Penalties.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.17-5.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0
\nosupersub Costs.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.18-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Summary Judgment;
Notice; Certificate.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.18-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Summary Judgment
; Filing of Certificate; Entry of Judgment.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.18-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0
\nosupersub Summary Judgment; Recording of Judgment; Lien.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.18-5.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0
\f0\fs24\cf0\nosupersub Summary Judgment; Additional Penalty.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.18-6.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0
\shad0\f0\fs24\cf0\nosupersub Summary Judgment; Extension of Lien.\cell}\pard \i
ntbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.18-7.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0
\shad0\f0\fs24\cf0\nosupersub Summary Judgment; Execution Upon the Judgment.\cel
l}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.18-8.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0
\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Summary Judgment; Satisfaction of J
udgment; Removal of Lien.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-1.\cell}\pard \intbl \s15 \sb0 {\b0
\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Civil Acti
ons.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-2.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Remedies Cumulative.\cell}\p
ard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-3.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0
\outl0\shad0\f0\fs24\cf0\nosupersub Administrative Penalties and Citations.\cell
}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-4.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0
\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Violations.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-5.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0
\fs24\cf0\nosupersub Administrative Citation; Issuance.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-6.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0
\fs24\cf0\nosupersub Administrative Citation; Service.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-7.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0
\fs24\cf0\nosupersub Administrative Citation; Contents.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-8.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0
\fs24\cf0\nosupersub Administrative Appeal.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-9.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0
\nosupersub Regulations.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-10.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expn
dtw0\outl0\shad0\f0\fs24\cf0\nosupersub Judicial Re
view.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.19-11.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expn
dtw0\outl0\shad0\f0\fs24\cf0\nosupersub Other Remedies Not Affected.
\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.20-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Relation to Other License Ordinances
.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.21-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Transferee and Successor Liability.
\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.22-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Confidentiality.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub Sec. 6.23-1.\cell}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0\shad0\f0\fs24\cf0\nosupersub Severability.\cell}\pard \intbl
\row \trowd\trgaph108\trleft-108 \trautofit1\trftsWidth3\trwWidth10080\cellx1692
\trftsWidth3\trwWidth10080\cellx9972\pard\intbl
\s15 \sb0 {\b0\i0\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Sec. 6.24-1.\cell
}\pard \intbl \s15 \sb0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
24\cf0\nosupersub Amendment of Ordinance.\cell}\pard \intbl
\row \pard
\par \pard \s23 {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf0\nos
upersub Editor's Notes:\line \tab }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs20\cf0\nosupersub The sections of this Article are numbered out of seq
uence with the
rest of this Code. Section 6 of this Code is codified in Article 1 above. The p
receding Article 5 comprises sections numbered through 375. The following Articl
e 7 comprises sections beginning with 501.\line \tab For clarity and consistency
, the editor h
as adjusted and/or corrected the designation of subdivisions of various sections
within this Article.
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.1-1}{\*\bkmkend 6.1-1}{\b\fs32\cf2 SEC. 6.1-1.
COMMON ADMINIS
TRATIVE PROVISIONS.
\par }\pard \s4 \sb180\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf4\brdrt\brdr
s\brdrw14\brsp43\brdrcf4\brdrr\brdrs\brdrw14\brsp43\brdrcf4\brdrb\brdrs\brdrw14\
brsp43\brdrcf4\shading10000\cfpat4 {\pict\wmetafile8\picw2861\pich1416\picwgoal1
622
\pichgoal803
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fefcfefefcfefe
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c3c5c7c5c7c8c6
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fefefcfefefcfe
fefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefe
fcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefc
fefffefffffefffdfbfdfdfbfdfefcfefffdfffffdfffdfbfdfdfbfdfdfbfdfffdfffffefffffeff
fcfafcfbf9fbfc
fafcfbf9fbf7f5f7fffefffffefffffefffffefffffeffefedefe0dee0dbd9dbd2d0d2c9c7c9c4c2
c4c3c1c3c2c0c2c1bfc1c8c6c8cdcbcdd6d4d6e1dfe1edebedf9f7f9fffefffffefffffefffffeff
fffdfffdfbfdfbf9fbfcfafcfffdfffffefffdfbfdfffefffffefffffdfffbf9fbfaf8fafcfafcfe
fcfefefcfefefc
fefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfe
fefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfe05
00000004010d000000040000002701ffff03000000000000}{\b\fs48\cf5 New Ordinance Not
ice
\par }\pard \s31 \sb0\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brdrs
\brdrw14\brsp43\brdrcf1\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw30\b
rsp43\brdrcf3\shading10000\cfpat0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh
ad0\f0\fs20
\cf5\nosupersub Publisher's Note:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs20\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs20\cf5\nosupersub This section has been }{\b\i0\ul0\strike0\v0\expnd0\expn
dtw0\outl0
\shad0\f0\fs20\cf5\nosupersub AMENDED}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs20\cf5\nosupersub by Proposition E, }{\b0\i0\ul0\strike0\v0\expnd
0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub ratified by the voters at the elec
tion on Novemb
er 6, 2012, and operative on January 1, 2014 (see Prop. E, Secs. 4 and 7)}{\b0\i
0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub . The text o
f the amendment will be incorporated below when it becomes operative.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab These common administrative provisions shall apply to Article
6, 7, 9, 10, 10B, 11, 12, 12-A, and 12-B of this Code and to Chapter 105 of the
San Francisco
Administrative Code, unless the specific language of either Code otherwise requ
ires. Any provision of this Article 6 that references or applies to Article 10 s
hall be deemed to reference or apply to Article 10B. Any provision of this Artic
le 6 that refe
rences or applies to a tax shall be deemed to also reference or apply to a fee a
dministered pursuant to this Article.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Unless expressly provided otherwise, all statutory references
in this Article and the Articles set forth in subsection (a) shall refer to suc
h statutes as
amended from time to time and shall include successor provisions.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab For purposes of this Article, a domestic partnership establis
hed pursuant to Chapter 62 of the San Francisco Administrative Code shall be tre
ated the same
as a married couple.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 71-02, Fil
e No. 020193, App. 5/10/2002; Ord. 26-04, File No. 031990, App. 2/19/2004; amend
ed by Proposit
ion O, 11/4/2008; Ord. 173-09, File No. 090724, App. 7/21/2009; Ord. 291-10, Fil
e No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.2-1}{\*\bkmkend 6.2-1}{\b\fs32\cf2 SEC. 6.2-1.
COMMON DEFINIT
IONS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Except where the context otherwise requires, the terms used in this A
rticle shall have the meaning given to them herein. Definitions used in other Ci
ty codes shall
not govern the interpretation of this Article.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-2}{\*\bkmkend 6.2-2}{\b\fs
28\cf2 SEC. 6.2-2. AGENT.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "agent" means an agent as that term is defined in Title 9, C
hapter 1, Article 1 of the Civil Code of the State of California (Sections 2295
}{\b0\i\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq}{\b0\i0\ul
0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub .), and includes
, without limitation, an actual agent, ostensible agent, general agent, or speci
al agent.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-2 added by Ord. 18-98, App. 1/16/98; renumber
ed Sec. 6.2-15 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-3}{\*\bkmkend 6.2-3}{\b\fs
28\cf2 SEC. 6.2-3. ARTICLE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "Article" followed by a number means such Article of the Bus
iness and Tax Regulations Code of the City and County of San Francisco Municipal
Code.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-3 added by Ord. 18-98, App. 1/16/98; renumber
ed Sec. 6.2-20.5 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-4}{\*\bkmkend 6.2-4}{\b\fs
28\cf2 SEC. 6.2-4. ASSOCIATION.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "association" includes a partnership, limited partnership, l
imited liability company, limited liability partnership and any other form of un
incorporated b
usiness or enterprise (except a sole proprietorship).
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Add by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-4 added by Ord. 18-98, App. 1/16/98; renumber
ed Sec. 6.2-17 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-5}{\*\bkmkend 6.2-5}{\b\fs
28\cf2 SEC. 6.2-5. BUSINESS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "business" means any activity, enterprise, profession, trade
or undertaking of any nature conducted or engaged in, or ordinarily conducted o
r engaged in,
with the object of gain, benefit or advantage, whether direct or indirect, to th
e taxpayer or to another or others. The term "business" includes nonprofit entit
ies, trade associations and subsidiary or independent entities which conduct ope
rations for th
e benefit of others and at no profit to themselves. The term "business" also inc
ludes an organization having a formally recognized exemption from income taxatio
n pursuant to Section 501(c), 501(d) or 401(a) of the Internal Revenue Code of 1
986, as amende
d, as qualified by Sections 502, 503, 504 and 508 of the Internal Revenue Code o
f 1986, as amended.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-5 added by Ord. 18-98, App. 1/16/98; renumber
ed Sec. 6.2-19 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-6}{\*\bkmkend 6.2-6}{\b\fs
28\cf2 SEC. 6.2-6. CITY; CITY AND COUNTY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The terms "City" and "City and County" shall mean the City and County
of San Francisco.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-7 by Ord. 18-98, App. 1/16/98; renumbered a
nd amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-6 added by Ord. 18-98, App. 1/16/98; renumber
ed Sec. 6.2-7 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-7}{\*\bkmkend 6.2-7}{\b\fs
28\cf2 SEC. 6.2-7. CONTROLLER.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "Controller" means the Controller of the City and County of
San Francisco, or his or her designee.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-6 by Ord. 18-98, App. 1/16/98; renumbered a
nd amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-7 added by Ord. 18-98, App. 1/16/98; renumber
ed Sec. 6.2-6 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-8}{\*\bkmkend 6.2-8}{\b\fs
28\cf2 SEC. 6.2-8. DAY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "day" means a calendar day. If the last day for performance
of any act provided for or required by the Business and Tax Regulations Code is
a holiday, as
defined in Chapter 7 (commencing with Section 6700) of Division 7 of Title 1 of
the California Government Code, or a Saturday or Sunday, the act may be performe
d upon the next business day with the same effect as if it had been performed up
on the day app
ointed. For purposes of this Section, the Friday in November immediately after T
hanksgiving Day is considered a holiday.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-9 by Ord. 18-98, App. 1/16/98; renumbered a
nd amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No.
101099, App.
11/18/2010)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-8 added by Ord. 18-98, App. 1/16/98; renumber
ed Sec. 6.2-11 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-9}{\*\bkmkend 6.2-9}{\b\fs
28\cf2 SEC. 6.2-9. EMPLOYEE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "employee" means any individual in the service of an employe
r, under an appointment or contract of hire or apprenticeship, express or implie
d, oral or wri
tten, whether lawfully or unlawfully employed, and includes but is not limited t
o, all of the enumerated categories in subsections (a) through (f) of California
Labor Code Section 3351, regardless of whether Workers' Compensation Benefits,
pursuant to Di
vision 4, Part 1, Section 3200 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad
0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh
ad0\f0\fs24\cf0\nosupersub of the California Labor Code are required to be paid
. Nothing here
in shall be deemed to incorporate any provisions from said Labor Code relating t
o scope of employment.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended
by Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-9 added by Ord. 18-98, App. 1/16/98; renumber
ed Sec. 6.2-8 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-10}{\*\bkmkend 6.2-10}{\b\
fs28\cf2 SEC. 6.2-10. INDIVIDUAL.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "individual" means a natural person, a human being, as disti
nguished from an artificial person such as a corporation or political subdivisio
n.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-10 added by Ord. 18-98, App. 1/16/98; renumbe
red Sec. 6.2-13 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-11}{\*\bkmkend 6.2-11}{\b\
fs28\cf2 SEC. 6.2-11. MONTH.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "month" means a calendar month.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-8 by Ord. 18-98, App. 1/16/98; renumbered a
nd amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.2-11 added by Ord. 18-98, App. 1/16/98; renumbe
red Sec. 6.2-21 by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-12}{\*\bkmkend 6.2-12}{\b\
fs28\cf2 SEC. 6.2-12. NEXUS: "ENGAGING IN BUSINESS WITHIN THE CITY."
\par }\pard \s4 \sb180\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf4\brdrt\brdr
s\brdrw14\brsp43\brdrcf4\brdrr\brdrs\brdrw14\brsp43\brdrcf4\brdrb\brdrs\brdrw14\
brsp43\brdrcf4\shading10000\cfpat4 {\pict\wmetafile8\picw2861\pich1416\picwgoal1
622
\pichgoal803
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00000004010d000000040000002701ffff03000000000000}{\b\fs48\cf5 New Ordinance Not
ice
\par }\pard \s31 \sb0\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brdrs
\brdrw14\brsp43\brdrcf1\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw30\b
rsp43\brdrcf3\shading10000\cfpat0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh
ad0\f0\fs20
\cf5\nosupersub Publisher's Note:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs20\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs20\cf5\nosupersub This section has been }{\b\i0\ul0\strike0\v0\expnd0\expn
dtw0\outl0
\shad0\f0\fs20\cf5\nosupersub AMENDED}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs20\cf5\nosupersub by Proposition E, }{\b0\i0\ul0\strike0\v0\expnd
0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub ratified by the voters at the elec
tion on Novemb
er 6, 2012, and operative on January 1, 2014 (see Prop. E, Secs. 4 and 7)}{\b0\i
0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub . The text o
f the amendment will be incorporated below when it becomes operative.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab The taxes imposed by Article 12-A (Payroll Expense Tax Ordina
nce) and the registration fee imposed by Article 12 (Business Registration Ordin
ance) shall ap
ply to any person engaging in business within the City unless exempted therefrom
under such Articles. A person is "engaging in business within the City," within
the meaning of this Article, if that person meets one or more of the following
conditions:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab The person maintains a fixed place of business within th
e City; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab An employee, representative or agent of the person maint
ains a fixed place of business within the City for the benefit or partial benefi
t of the perso
n; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3)\tab The person or one or more of the person's employees, rep
resentatives or agents owns, rents, leases, or hires real or personal property w
ithin the City
for business purposes for the benefit or partial benefit of the person; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (4)\tab The person or one or more of the person's employees, rep
resentatives or agents regularly maintains a stock of tangible personal property
within the Ci
ty, for sale in the ordinary course of the person's business; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (5)\tab The person or one or more of the person's employees, rep
resentatives or agents employs or loans capital on property within the City for
the benefit or
partial benefit of the person; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (6)\tab The person or one or more of the person's employees, rep
resentatives or agents solicits business within the City for all or part of any
seven days dur
ing a tax year; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (7)\tab The person or one or more of the person's employees, rep
resentatives or agents performs work or renders services within the City for all
or part of an
y seven days during a tax year; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (8)\tab The person or one or more of the person's employees, rep
resentatives or agents utilizes the streets within the City in connection with t
he operation o
f motor vehicles for business purposes for all or part of any seven days during
a tax year; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (9)\tab The person or one or more of the person's employees, rep
resentatives or agents exercises corporate or franchise powers within the City f
or the benefit
or partial benefit of the person; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (10)\tab The person or one or more of the person's employees, re
presentatives or agents liquidates a business when the liquidators thereof hold
themselves out
to the public as conducting such business.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 854 by Ord. 63-01, File No. 010274, App. 4/25/2
001; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-13}{\*\bkmkend 6.2-13}{\b\
fs28\cf2 SEC. 6.2-13. OPERATOR.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "operator" means:
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Any person conducting or controlling a business subject to th
e tax on transient occupancy of hotel rooms;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Any person conducting or controlling a business subject to th
e tax on occupancy of parking space in parking stations in the City, including,
but not limite
d to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in
possession, licensee or any other person otherwise conducting or controlling suc
h business;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab Any person conducting or controlling a business subject to th
e stadium operator occupancy tax in the City;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab Any service supplier required to collect the utility users ta
x under Article 10; or
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab Any service supplier required to collect the access line tax
under Article 10B.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-10 by Ord. 18-98, App. 1/16/98; renumbered
and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-
10, File No. 1
01099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-14}{\*\bkmkend 6.2-14}{\b\
fs28\cf2 SEC. 6.2-14. PAYROLL EXPENSE TAX ORDINANCE; PAYROLL EXPENSE TAX.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub "Payroll Expense Tax Ordinance" means Article 12-A; "Payroll Expense
Tax" means the tax imposed thereunder.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-15}{\*\bkmkend 6.2-15}{\b\
fs28\cf2 SEC. 6.2-15. PERSON.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "person" means any individual, firm, company, partnership, l
imited liability partnership, joint venture, association, proprietorship, social
club, fratern
al organization, joint stock company, domestic or foreign corporation, limited l
iability company, estate, trust, business trust, receiver, trustee, trustee in b
ankruptcy, administrator, executor, assignee, syndicate, or any other group or c
ombination act
ing as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-2 by Ord. 18-98, App. 1/16/98; renumbered a
nd amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-16}{\*\bkmkend 6.2-16}{\b\
fs28\cf2 SEC. 6.2-16. REPRESENTATIVE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "representative" means a representative as that term is used
in United States Public Law 86-272, Section 381 of Title 15 of the United State
s Code, except
that such term shall include an independent contractor notwithstanding Section
381(d)(2) of Title 15 of the United States Code.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-17}{\*\bkmkend 6.2-17}{\b\
fs28\cf2 SEC. 6.2-17. RETURN.
\par }\pard \s4 \sb180\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf4\brdrt\brdr
s\brdrw14\brsp43\brdrcf4\brdrr\brdrs\brdrw14\brsp43\brdrcf4\brdrb\brdrs\brdrw14\
brsp43\brdrcf4\shading10000\cfpat4 {\pict\wmetafile8\picw2861\pich1416\picwgoal1
622
\pichgoal803
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fffdfffdfbfdfbf9fbfcfafcfffdfffffefffdfbfdfffefffffefffffdfffbf9fbfaf8fafcfafcfe
fcfefefcfefefc
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fefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfefefcfe05
00000004010d000000040000002701ffff03000000000000}{\b\fs48\cf5 New Ordinance Not
ice
\par }\pard \s31 \sb0\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brdrs
\brdrw14\brsp43\brdrcf1\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw30\b
rsp43\brdrcf3\shading10000\cfpat0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh
ad0\f0\fs20
\cf5\nosupersub Publisher's Note:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs20\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs20\cf5\nosupersub This section has been }{\b\i0\ul0\strike0\v0\expnd0\expn
dtw0\outl0
\shad0\f0\fs20\cf5\nosupersub AMENDED}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs20\cf5\nosupersub by Proposition E, }{\b0\i0\ul0\strike0\v0\expnd
0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub ratified by the voters at the elec
tion on Novemb
er 6, 2012, and operative on January 1, 2014 (see Prop. E, Secs. 4 and 7)}{\b0\i
0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub . The text o
f the amendment will be incorporated below when it becomes operative.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "return" means any written statement required to be filed pu
rsuant to Articles 6, 7, 9, 10, 10B, 11, 12 or 12-A.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-4 by Ord. 18-98, App. 1/16/98; renumbered a
nd amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-1
0, File No. 10
1099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-18}{\*\bkmkend 6.2-18}{\b\
fs28\cf2 SEC. 6.2-18. SUCCESSOR.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "successor" means any person who, directly or indirectly pur
chases or succeeds to the business or portion thereof, or the whole or any part
of the stock o
f goods, wares, merchandise, fixtures or other assets, or any interest therein o
f a taxpayer quitting, selling out, exchanging or otherwise disposing of his or
her business. Any person obligated to fulfill the terms of a contract shall be d
eemed a succes
sor to any contractor defaulting in the performance of any contract as to which
such person is a surety or guarantor.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended
by Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-19}{\*\bkmkend 6.2-19}{\b\
fs28\cf2 SEC. 6.2-19. TAX COLLECTOR.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "Tax Collector" means the Tax Collector of the City and Coun
ty of San Francisco, or his or her designee.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-5by Ord. 18-98, App. 1/16/98; renumbered an
d amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-20}{\*\bkmkend 6.2-20}{\b\
fs28\cf2 SEC. 6.2-20. TAX YEAR.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "tax year" means the year commencing on January 1st of each
calendar year ending on December 31st of the same calendar year.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-20.5}{\*\bkmkend 6.2-20.5}
{\b\fs28\cf2 SEC. 6.2-20.5. TAXPAYER.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "taxpayer" means a person required under the Business and Ta
x Regulations Code to file a return or pay or remit a tax.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-3 by Ord. 18-98, App. 1/16/98; renumbered b
y Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.2-21}{\*\bkmkend 6.2-21}{\b\
fs28\cf2 SEC. 6.2-21. THIRD-PARTY TAXES.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The term "third-party taxes" means the transient hotel occupancy tax
(Article 7), the parking space occupancy tax (Article 9), the utility users tax
(Article 10) a
nd the access line tax (Article 10B).
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.2-11 by Ord. 18-98, App. 1/16/98; renumbered
and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-
10, File No. 1
01099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.3-1}{\*\bkmkend 6.3-1}{\b\fs32\cf2 SEC. 6.3-1.
DUTIES OF THE
TAX COLLECTOR.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The Tax Collector shall collect and receive the taxes imposed by the
Business and Tax Regulations Code. The Tax Collector shall keep an accurate and
separate accou
nt of all tax payments received by the Tax Collector, showing the name and addre
ss of the taxpayer and the date of the payments. The Tax Collector shall transmi
t all monies collected pursuant to the Business and Tax Regulations Code to the
Treasurer for
deposit to the general fund, unless otherwise provided by law.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.4-1}{\*\bkmkend 6.4-1}{\b\fs32\cf2 SEC. 6.4-1.
RECORDS; INVES
TIGATION; SUBPOENAS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Every taxpayer shall keep and preserve business records as ma
y be necessary to determine the amount of tax for which the person may be liable
, including al
l local, state and federal tax returns of any kind, for a period of 5 years from
the date the tax is due or paid, whichever is later.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Upon request of the Tax Collector, a taxpayer shall produce s
uch business records at the Tax Collector's Office during normal business hours
for inspection
, examination, and copying. Refusal to allow full inspection, examination, or co
pying of such records shall subject the taxpayer to all penalties authorized by
law, including but not limited to the penalties set forth in Section 6.17-3. As
an alternative
to production at the Tax Collector's Office, the Tax Collector may agree to ins
pect, examine, and copy the requested books, papers, and records at the taxpayer
's place of business or some other mutually acceptable location, and may require
the taxpayer
to reimburse the City for the Tax Collector's ordinary and reasonable expenses i
ncurred in the inspection, examination, and copying of such books, papers, and r
ecords, including food, lodging, transportation and other related items, as appr
opriate.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab The Tax Collector may order any person or persons, whether ta
xpayers, alleged taxpayers, witnesses, or custodians of records, to produce all
books, papers,
and records which the Tax Collector believes may have relevance to enforcing co
mpliance with the provisions of the Business and Tax Regulations Code for inspec
tion, examination, and copying at the Tax Collector's Office during normal busin
ess hours. As
an alternative to production at the Tax Collector's Office, the Tax Collector ma
y agree to inspect, examine, and copy the requested books, papers, and records a
t the person's place of business or some other mutually acceptable location, and
may require t
he person to reimburse the City for the Tax Collector's ordinary and reasonable
expenses incurred in the inspection, examination, and copying of such books, pap
ers, and records, including food, lodging, transportation, and other related ite
ms, as appropr
iate.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab The Tax Collector may order the attendance before the Tax Col
lector of any person or persons, whether taxpayers, alleged taxpayers, witnesses
, or custodian
s of records, whom the Tax Collector believes may have information relevant to e
nforcing compliance with the provisions of the Business and Tax Regulations Code
.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab If the taxpayer does not maintain business records that are a
dequate to determine liability under the Business and Tax Regulations Code, or f
ollowing a req
uest by the Tax Collector, fails to produce such business records in a timely fa
shion, the Tax Collector may determine the taxpayer's liability based upon any i
nformation in the Tax Collector's possession, or that may come into the Tax Coll
ector's posses
sion. Such determination shall be prima facie evidence of the taxpayer's liabili
ty in any subsequent administrative or judicial proceeding.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (f)\tab The Tax Collector may issue and serve subpoenas to carry out
these provisions.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 90-99, Fil
e No. 990300, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 29
1-10, File No.
101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.5-1}{\*\bkmkend 6.5-1}{\b\fs32\cf2 SEC. 6.5-1.
REQUEST FOR FI
NANCIAL INFORMATION.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab In addition to a subpoena issued pursuant to Section 6.4-1, t
he Tax Collector may, at his or her discretion, send any person, whether as taxp
ayer, alleged
taxpayer, witness, or custodian of records, a written request for financial info
rmation relevant to verifying, determining or redetermining any person's tax lia
bility or tax-exempt status. "Financial information" shall include, but not be l
imited to, ban
k records, journals, ledgers and local, State and federal tax returns, and shall
include information regarding subsidiary, related, affiliated, controlled or co
ntrolling persons in possession of information relevant to the Tax Collector's i
nquiry. The re
quest shall be mailed to the person's last known address as indicated in the Tax
Collector's records.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Each person to whom a written request for financial informati
on has been sent pursuant to Subsection (a) of this Section shall complete and r
eturn the form
, with the information requested, to the Tax Collector within 30 days of the dat
e of the mailing of the written request, or by such other reasonable deadline as
the Tax Collector may set forth in the written request. Said person shall provi
de such financ
ial information that the Tax Collector, in writing, has requested.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.5-2}{\*\bkmkend 6.5-2}{\b\fs
28\cf2 SEC. 6.5-2. PENALTIES FOR FAILURE TO RESPOND TO REQUEST FOR FINANCIAL IN
FORMATION.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Any persons, including taxpayers, alleged taxpayers, witnesses, or cu
stodians of records, who fail to respond to the Tax Collector's written request
for financial
information shall be subject to any penalties and sanctions provided by law, inc
luding but not limited to the penalties and sanctions provided in Section 6.17-3
.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.6-1}{\*\bkmkend 6.6-1}{\b\fs32\cf2 SEC. 6.6-1.
CERTIFICATE OF
AUTHORITY FOR THIRD-PARTY TAXES.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab These additional provisions shall apply to operators under th
e transient hotel occupancy tax (Article 7), the parking space occupancy tax (Ar
ticle 9), the
utility users tax (Article 10) and the access line tax (Article 10B).
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Every operator who is required to collect or remit any third-
party tax must possess a valid certificate of authority issued by the Tax Collec
tor.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab The application for a certificate of authority shall be on a
form provided by the Tax Collector and shall set forth the name under which the
person transac
ts or intends to transact business, the location of each of the person's places
of business in the City, and such other information as the Tax Collector may req
uire. The application shall be signed by the owner if a sole proprietor, by a me
mber or partne
r, in the case of an association, or by an executive officer or some person spec
ifically authorized by the corporation to sign the application in the case of a
corporation. No person shall operate a business for which a certificate of autho
rity is requir
ed under subsection (b) unless and until the Tax Collector has issued that perso
n a certificate of authority. The holder of a certificate of authority must prom
ptly notify the Tax Collector of any changes to the information stated in the ce
rtificate of a
uthority application.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab Except as provided in subsections (f), (g), (h), and (j) belo
w, the Tax Collector, within 45 days after the application is complete, shall is
sue a separate
certificate of authority to the operator to collect third-party taxes from cust
omers for each location at which the operator is required to collect such taxes.
The certificate will expire on a date certain set by the Tax Collector. The ope
rator must app
ly for renewal of the certificate, before it expires, if the operator intends to
continue to engage in business in the City. Except as provided in subsections (
f), (g), (h) and (j), the Tax Collector may issue successive, one-year renewals
of an operator
's certificate. Each certificate shall state the location of the place of busine
ss to which it applies and shall be prominently displayed at such location in pl
ain view of all customers. Certificates of authority may not be assigned or tran
sferred. The o
perator shall immediately surrender to the Tax Collector the certificate for tha
t location upon the operator's cessation of business at that location or upon th
e sale or transfer of the business.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab The holder of a certificate of authority to collect parking t
axes under Article 9 shall remain presumptively liable for the collection of par
king taxes at
the location named in the certificate, and for the reporting and remittance of s
uch taxes to the Tax Collector, unless and until the holder of the certificate b
oth
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab notifies the Tax Collector in writing that the holder ha
s ceased to conduct a parking business at such location, and
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab surrenders the certificate for that location to the Tax
Collector.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (f)\tab (1)\tab The Tax Collector may refuse to issue the certificate
where, within the 45-day period referred to in subsection (d) above, the Tax Co
llector determ
ines that the operator, or any signatory to the application, or any person holdi
ng a 10 percent or greater legal or beneficial interest in said operator ("10% o
wner") is not in compliance with any provision of Articles 6, 7, 9, 10, 10B, 12,
12-A, or 22,
including but not limited to any failure to timely collect, report, pay, or remi
t any tax imposed by this Code, or where any such person is not in compliance wi
th any provision of Sections 1215 through 1223 inclusive of Article 17 of the Po
lice Code.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab Solely for purposes of determining under this Section wh
ether any such operator, signatory or 10% owner is not in compliance with such A
rticles, the T
ax Collector may disregard any corporation or association owned or controlled, d
irectly or indirectly, by any such operator, signatory or 10% owner and consider
such corporation or association's operations and liabilities as conducted by or
as owned by a
ny one or more of such corporation or association's officers, directors, partner
s, members or owners. For purposes of this Section, (A) the term "owned" means o
wnership of 50 percent or more of the outstanding ownership interests in such co
rporation or a
ssociation, and (B) the term "controlled" includes any kind of control, whether
direct or indirect, whether legally enforceable, and however exercisable or exer
cised over such corporation or association. A presumption of control arises if t
he operator, s
ignatory or 10% owner is (or was) an officer, director, partner or member of suc
h corporation or association.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (g)\tab Further, if any person subject to this Section violates any p
rovision of Articles 6, 7, 9, 10, 10B, 12, 12-A, or 22, or a rule or regulation
promulgated by
the Tax Collector, including but not limited to any failure to timely collect,
report, pay, or remit any tax imposed by this Code, failure to maintain accurate
registration information, failure to sign any return or pay any tax when due, o
r failure to t
imely respond to any request for information, order for records or subpoena, or
for failure to comply with the requirements of Article 22 of the Business and Ta
x Regulations Code or any provision of Sections 1215 through 1223 inclusive of A
rticle 17 of t
he Police Code, the Tax Collector may, after serving the person with written not
ice of his or her determination in the manner provided in Section 6.11-2 and an
opportunity to be heard pursuant to the notice and review provisions of Section
6.13-1 }{\b0\i
\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\
i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , refuse to
issue that person a new certificate of authority or may revoke or suspend that
person's certi
ficate of authority. The Tax Collector may refuse to issue that person a new cer
tificate of authority or to withdraw the suspension of an existing certificate u
ntil the person, signatory to the application for the certificate revoked or sus
pended, signat
ory to the application for a new certificate or withdrawal of the suspension, an
d all 10% owners have complied with the provisions of Articles 6, 7, 9, 10, 10B,
12, 12-A, and 22 and corrected the original violation to the satisfaction of th
e Tax Collecto
r. For any person applying for or holding a certificate of authority to collect
parking taxes, the Tax Collector shall promptly notify the Chief of Police in wr
iting that it has revoked a person's certificate of authority, refused to issue
a new certific
ate of authority, suspended an existing certificate of authority or determined t
hat the person is not in compliance with the Business and Tax Regulations Code.
The Tax Collector shall in writing request that the Chief of Police refuse to is
sue a commerci
al parking permit to the person or suspend or revoke the person's existing comme
rcial parking permit and immediately close the business, pursuant to Sec. 1215.3
(b) of the Police Code.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (h)\tab (1)\tab Before any certificate of authority shall be issued t
o any applicant to engage in the business of renting parking space in a parking
station in thi
s City and annually, for as long as the business continues, such applicant shall
file with the Tax Collector a bond naming the City as exclusive beneficiary at
all times the applicant engages in such business. Such bond shall be in the foll
owing amounts:

\par }\pard
\par \pard \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\t
rbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs
\brdrw15
\brsp43\brdrcf0\trhdr \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\b
rdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\b
rdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\b
rsp43\brdrcf0
\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrd
rb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s35 \ql\sl240\slmult1\sb0\li74
\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b\i\ul0\strike0\
v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Annual gross receipts for
parking station\cell}\pard \intbl \s35 \qc\sl240\slmult1\sb0\li0\ri0\fi0 {\b\i\u
l0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Bond amount\cell}\pard \intb
l
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub Less
than $100,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0 {\b0\i0\u
l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $20,000\cell}\p
ard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598
\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no
supersub $100,000.00 to $250,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0
\li74\ri0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub $50,000
\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $250,000.01 to $500,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1
\sb0\li74\ri0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nos
upersub $100,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0
\shad0\f0\fs24\cf0\nosupersub $500,000.01 to $750,000.00\cell}\pard \intbl \s38
\qc\sl240\slmult1\sb0\li74\ri0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad
0\f0\fs24\cf0\nosupersub $150,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0
\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\exp
nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $750,000.01 to $1,000,000.00\cel
l}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0 {\b0\i0\ul0\strike0\v0\expnd0
\expndtw0
\outl0\shad0\f0\fs24\cf0\nosupersub $200,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $1,000,000.01 to $1,250,
000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0 {\b0\i0\ul0\strike0
\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $250,000\cell}\pard \intb
l
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038
{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $1,250
,000.01 to $1,500,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\t
x74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd
0\expndtw0
\outl0\shad0\f0\fs24\cf0\nosupersub $300,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $1,500,000.01 to $1,750,
000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx14
38\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs24\cf0\nosupersub $350,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0
\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $1,750,000.01 to $2,000,000.
00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\t
x2158\tx2878
\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub $400,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0
\outl0\shad0\f0\fs24\cf0\nosupersub $2,000,000.01 to $2,250,000.00\cell}\pard \i
ntbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3
598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0
\nosupersub $4
50,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $2,250,000.01 to $2,500,000.00\cell}\pard \intbl \s38 \qc
\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx
5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $
500,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158
\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs24\cf0\nosupersub $2,500,000.01 to $2,750,000.00\cell}\pard \intbl \s38 \qc
\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx
5038 {\b0\i0
\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $550,000\cell
}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0
\nosupersub $2,750,000.01 to $3,000,000.00\cell}\pard \intbl \s38 \qc\sl240\slmu
lt1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i
0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $600,000\cel
l}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $3,000,000.01 to $3,250,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\s
b0\li74\ri0
\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $650,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {
\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $3,250,
000.01 to $3,500,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi
0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\ex
pnd0\expndtw0
\outl0\shad0\f0\fs24\cf0\nosupersub $700,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $3,500,000.01 to $3,750,
000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx14
38\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs24\cf0\nosupersub $750,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0
\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $3,750,000.01 to $4,000,000.
00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\t
x2158\tx2878
\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub $800,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0
\outl0\shad0\f0\fs24\cf0\nosupersub $4,000,000.01 and greater\cell}\pard \intbl
\s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $800,00
0\cell}\pard \intbl
\row \pard

\par \pard \tab \tab (2)\tab This bond requirement does not apply to an applican
t that is a governmental entity.
\par \pard \tab \tab (3)\tab The Tax Collector may, in his or her discretion, in
dependently establish the annual gross receipts for a parking station and set th
e bond amount pursuant to the schedule above, based on that determination. If, a
t the end of a
ny calendar year, the gross receipts for a parking station have increased such t
hat a larger bond amount would be required under the above schedule, the operato
r shall obtain a new bond in the increased amount by the following April 1. If a
t the end of a
ny calendar year the gross receipts for the parking station have decreased, the
operator may apply to the Tax Collector for a reduction of the bond amount.
\par \pard \tab (i)\tab Upon application by the operator, the Tax Collector may,
in his or her discretion, set the bond amount for a parking station at the foll
owing levels, provided the operator meets the following qualifications: (1) the
operator has
maintained a valid certificate of authority, including a bond for all locations,
for the 3 years immediately preceding the date of the application; (2) the Tax
Collector has not issued a deficiency determination against the operator for any
business loca
tion for the 3 years immediately preceding the date of the application; and (3)
the Tax Collector determines that it is in the best interest of the City. The re
duced bond amount is applicable during the calendar year that it is approved. Th
e Tax Collecto
r may, in his or her discretion, approve renewal of the bond at the lower amount
from year to year. If after approving an application for a reduced bond amount,
the Tax Collector issues a deficiency determination against the operator for an
y business loc
ation, or the operator fails to obtain a Certificate of Authority for any busine
ss location, the approval may be rescinded and the higher bond amount provided u
nder subsection (h) may be required.
\par \pard
\par \pard \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\t
rbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs
\brdrw15
\brsp43\brdrcf0\trhdr \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\b
rdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\b
rdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\b
rsp43\brdrcf0
\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrd
rb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s35 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupe
rsub Annual gross receipts for parking station\cell}\pard \intbl \s35 \qc
\sl240\slmult1\sb0\li0\ri0\fi0 {\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs24\cf0\nosupersub Bond amount\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Less than $100,000.00\cell}\
pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0 {\b0\i0\ul0\strike0\v0\expnd0\ex
pndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $10,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0
\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\s
trike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $100,000.00 to $250
,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0 {\b0\i0\ul0\strike
0\v0\expnd0
\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $25,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $250,000.01 to $
500,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0 {\b0\i0\ul0\str
ike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $50,000\cell}\pard \i
ntbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318
\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu
b $500,000.01 to $750,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\r
i0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $75
,000\cell}
\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $750,000.01 to $1,000,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0
\li74\ri0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosuper
sub $100,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs24\cf0\nosupersub $1,000,000.01 to $1,250,000.00\cell}\pard \intbl \s38 \q
c\sl240\slmult1\sb0\li74\ri0 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs24\cf0\nosupersub $125,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74
\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\e
xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $1,250,000.01 to $1,500,000.00\cell}\
pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\tx74\tx718\tx1438\tx2158\tx2878\
tx3598\tx4318
\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu
b $150,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs24\cf0\nosupersub $1,500,000.01 to $1,750,000.00\cell}\pard \intbl \s38 \q
c\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\t
x5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub
$175,000\cell}
\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $1,750,000.01 to $2,000,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1
\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\u
l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $200,000\cell}\
pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598
\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\no
supersub $2,000,000.01 to $2,250,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1
\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\u
l0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $225,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $2,250,0
00.01 to $2,500,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0
\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\exp
nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $250,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240
\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {
\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $2,500,
000.01 to $2,750,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi
0\tx74\tx718
\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw
0\outl0\shad0\f0\fs24\cf0\nosupersub $275,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $2,750,000.01 to
$3,000,000.00\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx7
18\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expnd
tw0\outl0
\shad0\f0\fs24\cf0\nosupersub $300,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $3,000,000.01 to $3,250,000.00
\cell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2
158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sha
d0\f0\fs24\cf0\nosupersub $325,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0
\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\exp
nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $3,250,000.01 to $3,500,000.00\c
ell}\pard \intbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx215
8\tx2878
\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub $350,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0
\outl0\shad0\f0\fs24\cf0\nosupersub $3,500,000.01 to $3,750,000.00\cell}\pard \i
ntbl \s38 \qc\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3
598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0
\nosupersub $3
75,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\t
x4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosu
persub $3,750,000.01 to $4,000,000.00\cell}\pard \intbl \s38 \qc
\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx
5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $
400,000\cell}\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\
brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43
\brdrcf0\trftsWidth3\trwWidth6480\cellx4290\clbrdrl\brdrs\brdrw15\brsp43\brdrcf0
\clbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw
15\brsp43\brdrcf0\trftsWidth3\trwWidth6480\cellx6450\pard\intbl
\s38 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158
\tx2878\tx3598\tx4318\tx5038 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs24\cf0\nosupersub $4,000,000.01 and greater\cell}\pard \intbl \s38 \qc\sl24
0\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038
{\b0\i0\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub $400,000\cell}\pa
rd \intbl
\row \pard
\par \pard \tab (j)\tab Such bond shall be executed by the applicant as principa
l, and by a corporation or association which is licensed by the Insurance Commis
sioner of this State to transact the business of fidelity and surety insurance,
as surety. The
applicant shall keep the bond in full force and effect for the duration of the
certificate of authority and all renewals thereof issued to such applicant. If t
he bond provides that the term thereof shall be continuous until cancelled, the
applicant shal
l provide the Tax Collector with certification from the surety of the renewal or
continuation of the bond:
\par \pard \tab \tab (1)\tab when applying for renewal of an existing certificat
e of authority,
\par \pard \tab \tab (2)\tab when requesting the withdrawal of a suspension of a
n existing certificate of authority,
\par \pard \tab \tab (3)\tab when applying for a reduced bond amount pursuant to
subsection (i), or
\par \pard \tab \tab (4)\tab upon written request of the Tax Collector.
\par \pard \tab (k)\tab The bond shall contain conditions that require the appli
cant to comply fully with all the provisions of the Business and Tax Regulations
Code concerning the collection of third-party taxes from occupants of parking s
tations and th
e remittance of such taxes to the Tax Collector. The bond shall be payable to th
e City in the amount of all unpaid parking taxes on amounts of taxable rents col
lected by the applicant, together with all administrative collection costs, inte
rest, penaltie
s, and other costs and charges applicable thereto; provided, however, that the a
ggregate liability of the surety for any and all claims which may arise under su
ch bond shall in no event exceed the face amount of such bond regardless of the
amount due and
owing to the City. The City may bring an action upon the bond for the recovery
of any unpaid parking taxes, administrative collection costs, interest, penaltie
s and other costs and charges at any time prior to the expiration of the period
of limitations
applicable to the collection of such unpaid taxes by the Tax Collector.
\par \pard \tab (l)\tab When there is a deficiency determination or jeopardy det
ermination against an operator for third-party taxes, the Tax Collector shall is
sue the deficiency determination or jeopardy determination against the operator
and the operat
or's surety. The liability of the surety shall not exceed the face value of the
bond(s) in effect during the period for which the deficiency is assessed. The Ta
x Collector shall provide notice of such deficiency determination or jeopardy de
termination to
the operator and the bond surety. Either an operator or a surety or both may fi
le a petition for redetermination. An operator's petition for redetermination sh
all be construed by the Tax Collector as a petition on behalf of both the operat
or and the sur
ety. The surety may request a hearing before the Tax Collector pursuant to Secti
on 6.13-2. The taxpayer and surety hearings may be consolidated at the discretio
n of the Tax Collector. Upon the finality of such determination or decision on p
etition for re
determination, the operator and the surety shall be liable to the Tax Collector
in the amount of the determination or decision on petition for redetermination.
The surety's liability shall not exceed the face value of the bond(s) in effect
during the per
iod for which the deficiency is assessed. The surety shall be subject to the sam
e requirements as the operator with regard to payment of the tax liability and e
xhaustion of administrative remedies prior to seeking judicial relief. The Tax C
ollector may e
xercise all remedies against the surety that are available to the Tax Collector
as to an operator or any other person determined to be liable for a tax.
\par \pard \tab (m)\tab Before any certificate of authority shall be issued to a
ny applicant to engage in the business of renting parking space in a parking sta
tion in this City, the applicant shall comply with Article 22. The applicant sha
ll reimburse t
he Tax Collector's costs to inspect the parking station to confirm it complies w
ith Article 22.
\par \pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs1
8\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 8-01, File
No. 002018, App. 1/26/2001; Ord. 61-01, File No. 002197, App. 4/20/2001; Ord. 17
7-01, File No.
010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-1
0, File No. 101099, App. 11/18/2010; }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs18\cf0\nosupersub Ord. }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0
\fs18\cf0\nosupersub 5-13}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\
fs18\cf0\nosupersub , File No. 121064, App. 1/24/2013, Eff. 2/23/2013}{\b0\i0\ul
0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub )
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.7-1}{\*\bkmkend 6.7-1}{\b\fs32\cf2 SEC. 6.7-1.
COLLECTION OF
THIRD-PARTY TAXES.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab (1)\tab Every operator receiving payment of charges from a cu
stomer shall collect the amount of the third-party tax from the customer. All am
ounts of third
-party tax so collected shall be considered to be a special fund in trust for th
e City. For purposes of this Section, a person who otherwise qualifies as an ope
rator under Section 6.2-13 shall not, by reason of the fact that the person is e
xempt from the
tax, be exempted from the other obligations of an operator, including without l
imitation the obligation to collect and remit to the City all third-party taxes
collected from non-exempt customers. An exemption from a third-party tax is enjo
yed by the cus
tomer, not by the operator responsible for collecting and remitting such taxes.
The operator may not exclude from taxation charges claimed to be exempt unless t
he operator has records of each transaction, which demonstrate:
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (A)\tab the basis for the claim of exemption, and
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (B)\tab that an amount was not in fact collected from the e
xempt customer as a tax.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab Where a customer is not the end user of a good or servic
e subject to such tax, the customer shall be deemed an operator. The existence o
f such deemed
operator shall not relieve any other operator of obligations under the Business
and Tax Regulations Code, including without limitation the obligation to collect
and remit the tax to the City. The liability of such deemed operator and any ot
her operator f
or the tax, including applicable interest and penalties accrued through the date
of payment, shall be joint and several; provided, the City shall be limited to
only one satisfaction thereof.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Third-party taxes shall be collected, to the extent practicab
le, at the same time as and along with the collection of charges made in accorda
nce with the r
egular billing practice of the operator. If the amount paid by a customer is les
s than the full amount of the charges and tax which has accrued for the billing
period, a proportionate share of both the charges and the tax shall be deemed to
have been pai
d.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab Where a customer receives more than one billing, one or more
being for different periods than another, the duty to collect shall arise separa
tely for each
billing period. In all cases of transactions upon credit or deferred payment, th
e payment of tax to the Tax Collector may be deferred in accordance therewith, a
nd the operator shall be liable therefor at the time and to the extent that such
credits are p
aid or deferred payments are made in accordance with the rate of tax owing on th
e amount thereof.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab Any third-party tax imposed upon customers shall be deemed a
debt owed by the customer to the City. Any such tax required to be collected fro
m customers wh
ich has not been remitted to the Tax Collector shall be deemed a debt owed to th
e City by the person required to collect and remit such tax to the City.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab The Tax Collector shall have the power to adopt rules and reg
ulations prescribing methods and schedules for the collection and payment of thi
rd-party taxes
and such methods and schedules shall provide that the fractional part of 1 cent
shall be disregarded unless it amounts to one-half of 1 cent or more, in which
case the amount (determined without regard to the fractional part of 1 cent) sha
ll be increase
d by 1 cent.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (f)\tab The Tax Collector may, in the exercise of his or her discreti
on, require an operator under this Section to maintain trust accounts for deposi
t of third-par
ty taxes collected from customers. The Tax Collector may direct an operator rega
rding how such trust accounts shall be created and maintained, and may prescribe
the terms of such accounts. An operator's refusal to comply with the Tax Collec
tor's directio
n regarding a trust account shall be grounds for revocation of a certificate of
authority and/or of any license or permit to do business in San Francisco.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (g)\tab When third-party taxes are not paid when due, or when there i
s any deficiency determination or jeopardy determination against an operator for
third-party t
axes, the Tax Collector may collect said liabilities, including interest and pen
alties accrued through the date of payment, from any person or persons the Tax C
ollector determines was responsible for performing the acts of collecting, accou
nting for, and
remitting third-party taxes to the City and failed to do so, or who had the pow
er to control the financial decision-making process by which the operator alloca
tes funds to creditors in preference to the operator's obligation to remit third
-party taxes t
o the City. When the person or persons responsible for the acts of collecting, a
ccounting for, and remitting third-party taxes to the City cannot otherwise be d
etermined, the Tax Collector may presume the President, Chief Executive Officer,
and/or Chief
Financial Officer of a corporation or any managing partner or member of an assoc
iation to be a person responsible for performing such acts. The Tax Collector is
authorized to name all such persons potentially responsible for performing such
acts in a not
ice of deficiency determination or jeopardy determination and, in such case, the
Tax Collector shall identify the person or persons responsible for such acts in
the final decision. The final decision shall be based on the information availa
ble to the Tax
Collector or based on the above presumption. The liability of such persons shal
l be joint and several with each other and with the operator, and shall be estab
lished in the manner provided for under this Article for other determinations.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.7-2}{\*\bkmkend 6.7-2}{\b\fs
28\cf2 SEC. 6.7-2. REPORTING AND REMITTING THIRD-PARTY TAXES AND STADIUM OPERAT
OR ADMISSION TAX.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab All amounts of utility users taxes under Article 10 are due a
nd payable to the Tax Collector for each month on or before the last day of the
month immediat
ely following each respective monthly period. All amounts of stadium operator ad
mission taxes under Article 11 are due and payable to the Tax Collector within 5
days after the event, subject to the provisions of Section 804 of Article 11. A
ll amounts of
third-party taxes other than the utility users taxes are due and payable to the
Tax Collector for each calendar quarter on or before the last day of the month i
mmediately following each respective quarterly period.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab On or before the last day of the month immediately following
each respective period, every operator except the stadium operator shall file a
return for the
preceding period with the Tax Collector, on such forms as the Tax Collector may
prescribe. Stadium Operators shall file a return within the time periods set fo
rth in Section 804 of Article 11. Filing a return that the Tax Collector determi
nes to be inco
mplete in any material respect may be deemed failure to file a return in violati
on of this Section.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab Returns shall show the amount of tax required to be collected
for the subject period, separately, for each location at which the operator con
ducts business
, and such other information as the Tax Collector requires. The Tax Collector ma
y require returns to show the total number of transactions upon which tax was re
quired to be collected and the amount of tax due on each such transaction, and f
or each locati
on at which the operator conducts business. The Tax Collector may inspect, exami
ne, and copy records for each such location separately, and may issue deficiency
and jeopardy determinations pursuant to this Article for each such location sep
arately, or in
combination with one or more other locations at which the operator conducts bus
iness. The operator shall file the return, together with remittance of the amoun
t of tax due, with the Tax Collector, at the Tax Collector's Office, on or befor
e the date pro
vided in this Section. Returns and remittances are due immediately upon cessatio
n of business for any reason.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab When a return is filed without full remittance of the amount
reported to be due, the amount remaining unpaid, together with any nonpayment pe
nalties, is im
mediately due and payable and may be collected by the Tax Collector forthwith.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 91-99, Fil
e No. 990301, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 29
1-10, File No.
101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.8-1}{\*\bkmkend 6.8-1}{\b\fs32\cf2 SEC. 6.8-1.
CITY, PUBLIC E
NTITY AND CONSTITUTIONAL EXEMPTIONS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Nothing in Articles 6, 7, 9, 10, 10B, 11, 12, or 12-A shall b
e construed as imposing a tax upon:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab The City;
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab The State of California, or any county, municipal corpor
ation, district or other political subdivision of the State, except where any co
nstitutional o
r statutory immunity from taxation is waived or is not applicable;
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3)\tab The United States of America, or any of its agencies or
subdivisions, except where any constitutional or statutory immunity from taxatio
n is waived or
is not applicable; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (4)\tab Any person exempted from the particular tax by the Const
itution or statutes of the United States or the Constitution or statutes of the
State of Calif
ornia.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The foregoing exemption from taxation does not relieve an exe
mpt party from its duty to collect, report, and remit third-party taxes.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.9-1}{\*\bkmkend 6.9-1}{\b\fs32\cf2 SEC. 6.9-1.
DETERMINATIONS
, RETURNS AND PAYMENTS; DUE DATE OF TAXES.
\par }\pard \s4 \sb180\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf4\brdrt\brdr
s\brdrw14\brsp43\brdrcf4\brdrr\brdrs\brdrw14\brsp43\brdrcf4\brdrb\brdrs\brdrw14\
brsp43\brdrcf4\shading10000\cfpat4 {\pict\wmetafile8\picw2861\pich1416\picwgoal1
622
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00000004010d000000040000002701ffff03000000000000}{\b\fs48\cf5 New Ordinance Not
ice
\par }\pard \s31 \sb0\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brdrs
\brdrw14\brsp43\brdrcf1\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw30\b
rsp43\brdrcf3\shading10000\cfpat0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh
ad0\f0\fs20
\cf5\nosupersub Publisher's Note:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs20\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs20\cf5\nosupersub This section has been }{\b\i0\ul0\strike0\v0\expnd0\expn
dtw0\outl0
\shad0\f0\fs20\cf5\nosupersub AMENDED}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs20\cf5\nosupersub by Proposition E, }{\b0\i0\ul0\strike0\v0\expnd
0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub ratified by the voters at the elec
tion on Novemb
er 6, 2012, and operative on January 1, 2014 (see Prop. E, Secs. 4 and 7)}{\b0\i
0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub . The text o
f the amendment will be incorporated below when it becomes operative.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Except for jeopardy determinations under Section 6.12-2, and subject
to prepayments required under Section 6.9-2, all amounts of taxes and fees impos
ed by Articles
6, 7, 9, 10, 10B, 11, and 12-A are due and payable, and shall be delinquent if
not paid to the Tax Collector on or before the following dates:
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab For the transient hotel occupancy tax (Article 7) and the par
king space occupancy tax (Article 9), for each calendar quarter, on or before th
e last day of
the month following each respective quarterly period;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab For the payroll expense tax (Article 12-A), on or before the
last day of February of each year;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab For the utility users taxes (Article 10) and the access line
tax (Article 10B), for each monthly period, on or before the last day of the fol
lowing month;
and
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab For the stadium operator admission tax (Article 11), within 5
days after the event, subject to the provisions of Section 804 of Article 11.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
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28\cf2 SEC. 6.9-2. DETERMINATIONS, RETURNS AND PAYMENTS; RETURNS.
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00000004010d000000040000002701ffff03000000000000}{\b\fs48\cf5 New Ordinance Not
ice
\par }\pard \s31 \sb0\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brdrs
\brdrw14\brsp43\brdrcf1\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw30\b
rsp43\brdrcf3\shading10000\cfpat0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh
ad0\f0\fs20
\cf5\nosupersub Publisher's Note:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs20\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs20\cf5\nosupersub This section has been }{\b\i0\ul0\strike0\v0\expnd0\expn
dtw0\outl0
\shad0\f0\fs20\cf5\nosupersub AMENDED}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs20\cf5\nosupersub by Proposition E, }{\b0\i0\ul0\strike0\v0\expnd
0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub ratified by the voters at the elec
tion on Novemb
er 6, 2012, and operative on January 1, 2014 (see Prop. E, Secs. 4 and 7)}{\b0\i
0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub . The text o
f the amendment will be incorporated below when it becomes operative.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Except as provided in subsection (b) below, on or before the
due date, or in the event of a cessation of business within 15 days of such cess
ation, each ta
xpayer shall file a return for the subject period on a form provided by the Tax
Collector, regardless of whether there is a tax liability owing. A person subjec
t to any tax or required to remit any third-party tax who has not received a ret
urn form or fo
rms from the Tax Collector is responsible for obtaining such form(s) and filing
a return or returns on or before the due date, or upon the cessation of business
. Returns shall show the amount of tax and any third-party tax paid or otherwise
due for the r
elated period and such other information as the Tax Collector may require. Each
person subject to any tax or required to remit any third-party tax and required
to file the return shall transmit the return, together with the remittance of th
e amount of ta
x or third-party tax due, to the Tax Collector at the Tax Collector's Office on
or before the due date specified in Section 6.9-1.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab With respect to each tax year, the Tax Collector may exempt f
rom the annual tax return filing requirement those taxpayers whose liability und
er the Payroll
Expense Tax Ordinance, computed without regard to the small business exemption
set forth in Section 905-A of Article 12-A, is less than the Minimum Filing Amou
nt for such tax year. For purposes of this Section, the Minimum Filing Amount sh
all be an amou
nt of tax liability, computed without regard to such small business exemption, b
etween zero and $2,250. The Tax Collector shall specify the Minimum Filing Amoun
t prior to the beginning of each tax year. If the Tax Collector fails to specify
a Minimum Fil
ing Amount prior to the start of a new tax year, the Minimum Filing Amount for s
uch tax year shall be the Minimum Filing Amount for the preceding tax year.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 9-01, File
No. 002019, App. 1/26/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 2
91-10, File No
. 101099, App. 11/18/2010)
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28\cf2 SEC. 6.9-3. DETERMINATIONS, RETURNS AND PAYMENTS; PREPAYMENTS.
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00000004010d000000040000002701ffff03000000000000}{\b\fs48\cf5 New Ordinance Not
ice
\par }\pard \s31 \sb0\li720\ri720\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brdrs
\brdrw14\brsp43\brdrcf1\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw30\b
rsp43\brdrcf3\shading10000\cfpat0 {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\sh
ad0\f0\fs20
\cf5\nosupersub Publisher's Note:}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs20\cf5\nosupersub }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs20\cf5\nosupersub This section has been }{\b\i0\ul0\strike0\v0\expnd0\expn
dtw0\outl0
\shad0\f0\fs20\cf5\nosupersub AMENDED}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0\fs20\cf5\nosupersub by Proposition E, }{\b0\i0\ul0\strike0\v0\expnd
0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub ratified by the voters at the elec
tion on Novemb
er 6, 2012, and operative on January 1, 2014 (see Prop. E, Secs. 4 and 7)}{\b0\i
0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs20\cf5\nosupersub . The text o
f the amendment will be incorporated below when it becomes operative.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Prepayments and Remittances.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0
\outl0\shad0
\f0\fs24\cf0\nosupersub Notwithstanding the due dates otherwise provided in Sec
tion 6.9-1, taxpayers shall make prepayments and remittances of taxes and third-
party taxes to the Tax Collector as follows:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
24\cf0\nosupersub Hotel and Parking Taxes.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw
0\outl0\shad0
\f0\fs24\cf0\nosupersub The Hotel Tax (Article 7) and the Parking Tax (Article
9) shall be remitted monthly. Such monthly remittances shall be due and payable
to the Tax Collector on or before the last day of the month immediately followin
g the month fo
r which such remittance is due. Taxes paid in the first 2 monthly remittances of
any quarterly period shall be a credit against the total liability for such thi
rd-party taxes for the quarterly period. The third monthly remittance of any qua
rterly period
shall be in an amount equal to the total tax liability for the quarterly period,
less the amount of any monthly remittance for such quarter actually paid.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
24\cf0\nosupersub Payroll Expense Tax.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou
tl0\shad0\f0
\fs24\cf0\nosupersub The Payroll Expense Tax (Article 12-A) shall be paid in bi
annual or quarterly installments as follows:
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (A)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs24\cf0\nosupersub Small Firm Prepayments.}{\b0\i0\ul0\strike0\v0\expnd0\exp
ndtw0\outl0
\shad0\f0\fs24\cf0\nosupersub Every person liable for payment of a total Payrol
l Expense Tax in excess of $3,750 but less than or equal to $50,000 for any tax
year shall pay such tax for the following tax year in 2 installments. The first
installment sh
all be due and payable, and shall be delinquent if not paid on or before, August
1st. The first installment shall be a credit against the person's total Payroll
Expense Tax for the tax year in which the first installment is due. The first i
nstallment sha
ll be in an amount equal to one-half of the person's estimated Payroll Expense T
ax for such tax year. The estimated liability shall be computed by using 52 perc
ent of the person's taxable payroll expense (as defined in Section 902.1 of Arti
cle 12-A) for
the preceding tax year, and the rate of tax applicable to the tax year in which
the first installment is due. The second installment shall be reported and paid
on or before the last day of February of the following year. The second installm
ent shall be i
n an amount equal to the person's total Payroll Expense Tax for the subject tax
year, less the amount of the first installment and other tax prepayments for suc
h tax year, if any, actually paid.
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (B)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs24\cf0\nosupersub Large Firm Prepayments.}{\b0\i0\ul0\strike0\v0\expnd0\exp
ndtw0\outl0
\shad0\f0\fs24\cf0\nosupersub Every person liable for payment of a total Payrol
l Expense Tax in excess of $50,000 for any tax year shall pay such tax for the f
ollowing tax year in 4 quarterly installments. The first, second and third quart
erly installme
nts shall be due and payable, and shall be delinquent if not paid on or before,
May 1st, August 1st and November 1st, respectively. The first, second and third
quarterly installments shall be a credit against the person's total Payroll Expe
nse Tax for th
e tax year in which such first, second and third quarterly installments are due.
Such quarterly installments each shall be in an amount equal to one-quarter of
the person's estimated Payroll Expense Tax liability for such tax year. The esti
mated liabilit
y for such tax year shall be computed by using 104 percent of the person's taxab
le payroll expense (as defined in Section 902.1 of Article 12-A) for the precedi
ng tax year, and the rate of tax applicable to the tax year in which the first,
second and thi
rd quarterly installments are due. The fourth installment shall be reported and
paid on or before the last day of February of the following year. The fourth qua
rterly installment shall be in an amount equal to the person's total Payroll Exp
ense Tax liabi
lity for the subject tax year, less the amount of the first, second and third qu
arterly installments and other tax prepayments, if any, actually paid.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Tax Prepayment Penalties.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou
tl0\shad0\f0
\fs24\cf0\nosupersub Every person who fails to pay any tax prepayment required
under this Section before the relevant delinquency date shall pay a penalty in t
he amount of 5 percent of the amount of the delinquent tax prepayment per month,
or fraction t
hereof, up to 20 percent in the aggregate, and shall also pay interest on the am
ount of the delinquent tax prepayment and penalties from the date of delinquency
at the rate of 1 percent per month, or fraction thereof, for each month the pre
payment is del
inquent, until paid.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Hotel and Parking Taxes.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0
\fs24\cf0\nosupersub An operator subject to the Hotel Tax (Article 7) or the Pa
rking Tax (Article 9) shall make monthly remittances in the amount of the actual
tax owed.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Forms and Adjustments.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0
\shad0\f0\fs24
\cf0\nosupersub Tax prepayments required under this Section shall be accompanie
d by a tax prepayment form prepared by the Tax Collector, but failure of the Tax
Collector to furnish the taxpayer with a tax prepayment form shall not relieve
the taxpayer f
rom any tax prepayment obligation. The Tax Collector may, in writing, adjust the
amount of a tax prepayment if the taxpayer can establish in writing by clear an
d convincing evidence that the first installment of semi-annual tax prepayments,
or first, sec
ond or third monthly installment of a quarterly tax prepayment, will amount to m
ore than one-half or one-quarter, respectively, of the person's total tax liabil
ity for the tax year in which the installment is due.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.9-4}{\*\bkmkend 6.9-4}{\b\fs
28\cf2 SEC. 6.9-4. DETERMINATIONS, RETURNS AND PAYMENTS; EXTENSION OF TIME FOR
FILING A RETURN AND PAYING TAX.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab For good cause, the Tax Collector, in his or her discretion,
may extend, for a period not to exceed 60 days, the time for filing any return p
ursuant to thi
s Article or regulations prescribed by the Tax Collector. For prepayments of tax
es or for taxes required to be deposited monthly, the Tax Collector may only ext
end the time for filing a return for a period not to exceed 30 days. As a condit
ion of such ex
tension, the person seeking the extension shall make a payment of not less than
90 percent of such person's estimated liability for such period. For purposes of
determining the amount of the conditional payment, the Tax Collector may indepe
ndently establ
ish the taxpayer's estimated tax liability.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Failure to make the required estimated prepayment will result
in the taxpayer being subject to penalties and interest under Section 6.17-1.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab Notwithstanding subsection (a) of this Section, the Tax Colle
ctor may extend any time for filing any return or payment of tax or excuse penal
ties for any l
ate filing or late payment by a period not to exceed 60 days if billing or other
administrative duties of the Tax Collector cannot be performed in a timely mann
er.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.9-5}{\*\bkmkend 6.9-5}{\b\fs
28\cf2 SEC. 6.9-5. DETERMINATIONS, RETURNS AND PAYMENTS; CREDITS AND EXEMPTIONS
.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The credits and exemptions set forth in Articles 6, 7, 9, 10, 10B, 11
, 12, 12-A, and 12-C are provided on the assumption that the City has the power
to offer such
credits and exemptions. If a credit or exemption is invalidated by a court of co
mpetent jurisdiction, the taxpayer must pay any additional amount that the taxpa
yer would have owed but for such invalid credit or exemption. Amounts owed as a
result of the
invalidation of a credit or exemption that are paid within 3 years after the dec
ision of the court becomes final shall not be subject to interest or penalties.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.9-6}{\*\bkmkend 6.9-6}{\b\fs
28\cf2 SEC. 6.9-6. FILING AND PAYING BY MAIL.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Filing by Mail.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs24\cf0
\nosupersub Except as otherwise provided in this Section, taxpayers may file an
y return or other document with or make any payment to, including a prepayment t
o, the Tax Collector by United States mail.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Date of Postmark.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad
0\f0\fs24\cf0
\nosupersub The date of postmark shall be deemed the date of filing for any ret
urn or other document, or any payment, delivered to the Tax Collector by United
States mail if:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab The postmark is made by the United States Postal Service
;
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab The postmark date falls within the prescribed period, or
on or before the prescribed date, including any extension, for filing the retur
n or other doc
ument, or for making the payment;
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3)\tab The return or other document, or the payment, was, withi
n that time, deposited in the mail in the United States in an envelope or other
appropriate wr
apper, postage prepaid and properly addressed to the Tax Collector; and
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (4)\tab The Tax Collector receives the return or other document,
or the payment, as a result of the timely mailing.
\par }\pard {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosup
ersub The Tax Collector may provide by regulation for application of this rule t
o postmarks not made by the United States Postal Service.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Registered and Certified Mailing.}{\b0\i0\ul0\strike0\v0\expnd0\exp
ndtw0\outl0
\shad0\f0\fs24\cf0\nosupersub The registration of any return or other document,
or payment, delivered to the Tax Collector by registered mail shall be prima fa
cie evidence that the return or other document, or payment, was filed with the T
ax Collector,
and the date of registration shall be deemed the postmark date. The Tax Collecto
r may provide by regulation for the application of this subsection to returns or
other documents, or payments, delivered to the Tax Collector by certified mail.

\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Exceptions.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f
s24\cf0
\nosupersub This Section shall not apply to:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab The filing of a document in, or the making of a payment
to, any court;
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab Currency or other medium of payment unless actually rece
ived and accounted for; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3)\tab Returns or other documents, or payments, which are requi
red under any provision of the Business and Tax Regulations Code or of the Tax C
ollector's reg
ulations to be delivered or filed by any method other than by mailing.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Private Delivery Services.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\o
utl0\shad0\f0
\fs24\cf0\nosupersub References in this Section to the United States mail and a
postmark of the United States Postal Service shall include any designated deliv
ery service and any date recorded or marked as described herein by any designate
d delivery ser
vice.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab A "designated delivery service" means any delivery servi
ce provided by a trade or business if such service is designated by the Tax Coll
ector for purp
oses of this Section. The Tax Collector may designate a delivery service only if
he or she determines that such service:
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (A)\tab Is available to the general public;
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (B)\tab Is at least as timely and reliable on a regular bas
is as the United States mail;
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (C)\tab Records electronically to its database, kept in the
regular course of its business, or marks on the cover in which any item referre
d to in this S
ection is to be delivered or filed, the date on which such item was given to suc
h trade or business for delivery; and
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (D)\tab Meets such other criteria as the Tax Collector may
prescribe.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab The Tax Collector may provide a rule similar to the rule
of Subsection (1) with respect to any service provided by a designated delivery
service which
is substantially equivalent to the United States registered or certified mail.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.9-7}{\*\bkmkend 6.9-7}{\b\fs
28\cf2 SEC. 6.9-7. PARTIAL PAYMENTS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Where a taxpayer owes payments for prior years, the Tax Colle
ctor may accept partial payments. The difference between the amount paid by the
taxpayer and t
he total amount due shall be treated as a delinquent tax and shall be subject to
penalties and interest on the unpaid balance pursuant to Section 6.17-1.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Unless the taxpayer specifies otherwise, the partial payments
shall be applied to the oldest year's deficiency, first to administrative colle
ction costs, i
nterest, penalties and other costs and charges for that year, and the balance, i
f any, shall be applied to the taxes due for that year. Any remaining portion of
the payment shall then be applied to the next oldest year's deficiency in the s
ame manner and
order.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab The taxpayer may specify that the partial payment be applied
to a tax year other than the oldest, but the order of payment between administra
tive collectio
n costs, interest, penalties, other costs and charges, and taxes due shall remai
n the same.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 99-99, Fil
e No. 990408, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.10-1}{\*\bkmkend 6.10-1}{\b\fs32\cf2 SEC. 6.10-1
. COLLECTION
OF TAX; SECURITY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The Tax Collector, whenever he or she deems it necessary to ensure co
mpliance with the Business and Tax Regulations Code, may require any person subj
ect thereto to
deposit with the Tax Collector such security as the Tax Collector may determine
. The amount of the security shall be fixed by the Tax Collector, but shall not
be greater than twice the person's estimated average liability for the period fo
r which said p
erson files returns, determined in such manner as the Tax Collector deems proper
. The amount of the security may be increased or decreased by the Tax Collector
subject to the limitations herein provided. The Tax Collector may sell the secur
ity at public
auction if it becomes necessary to do so in order to recover any tax or any amou
nt required to be collected and remitted to the City, including any interest or
penalty due. Notice of the sale shall be served upon the person who deposited th
e security and
upon the taxpayer, if different, personally or by mail; if by mail, service sha
ll be made in the manner prescribed for service of a notice of a deficiency dete
rmination as set out in Section 6.11-2 herein, and shall be addressed to the per
son at said pe
rson's address as it appears in the records of the Tax Collector. Upon any sale,
any surplus above the amounts due shall be returned to the person who deposited
the security. The return of a cash security shall include interest at a rate eq
ual to the ann
ual fiscal year interest rate earned by the City and County of San Francisco's "
Pooled Interest Account" invested and managed by the Treasurer.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.10-2}{\*\bkmkend 6.10-2}{\b\
fs28\cf2 SEC. 6.10-2. COLLECTION OF TAX FROM THIRD PARTY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub If any person is delinquent in the payment of the amount required to
be paid by said person, or in the event a determination has been made against an
y person which
remains unpaid, the Tax Collector may, not later than 3 years after the payment
became delinquent, give notice thereof by mail or by personal service to any pe
rsons in the State of California having in their possession or under their contr
ol any credits
or other personal property belonging to the delinquent person, or owing any deb
ts to the delinquent person. After receiving such notice, the persons so notifie
d shall, within 5 days of the receipt of the notice, advise the Tax Collector by
sworn writing
of all such credits, personal property, or debts. Further, the persons so notif
ied shall neither transfer nor make any other disposition of the credits, other
personal property, or debts in their possession or under their control at the ti
me they receiv
e the notice until the Tax Collector consents to a transfer or disposition or un
til 30 days elapse after the person has advised the Tax Collector in a sworn wri
ting of all such credits, personal property, or debts. Unless otherwise required
by law, if pe
rsons so notified transfer such assets in violation of the provisions of this Se
ction, they shall become indebted to the Tax Collector for the value of the prop
erty transferred, or the amount owed to the City by the delinquent, whichever is
less.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.10-3}{\*\bkmkend 6.10-3}{\b\
fs28\cf2 SEC. 6.10-3. COLLECTION OF TAX; LEGAL ACTIONS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab (1)\tab The Tax Collector may bring an action in the courts o
f this State, or any other state, or of the District of Columbia, or of the Unit
ed States and
its territories or possessions, or any other forum where permitted by law to rec
over in the name of the City any amount of taxes due and payable under the Busin
ess and Tax Regulations Code and remaining unpaid, together with penalties, inte
rest, and cost
s, including reasonable attorneys' fees.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab In any action filed pursuant to this subdivision, the Co
mplaint shall attach a certificate executed by the Tax Collector or his represen
tative that co
ntains the following information:
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (A)\tab the name of the operator, taxpayer or other person
determined to be liable for the tax;
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (B)\tab the description of the operator's, taxpayer's or ot
her person's business against which the tax has been assessed;
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (C)\tab the location and/or address of the business;
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (D)\tab the amount of the tax, penalty and interest remaini
ng unpaid as of the last day of the month prior to the month in which the Compla
int is filed;
and
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (E)\tab the fact that the City has complied with all provis
ions of the Business and Tax Regulations Code in the computation and the levy of
the tax, pena
lty or interest.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3)\tab In prosecuting such actions, the Tax Collector shall be
entitled to all of the provisional remedies provided by law. Any such action sha
ll be commence
d within 3 years from the date any amount of taxes became due and payable, or fr
om the date the return is required to be filed or actually filed, whichever peri
od expires later; except in the case of any deficiency determination pursuant to
Sections 6.11
-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et
seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ,
6.12-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersu
b et seq.}{\b0
\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , or 6.13-
1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et s
eq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub ,
in which case
any such action shall be commenced within 3 years after such determination becam
e final. However, there shall be no limitation on the time in which such actions
may be commenced in cases of fraud, intent to evade the Business and Tax Regula
tions Code, or
failure to file a return.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab When the amount of any tax, penalty or interest which has bec
ome due and payable remains unpaid for 15 days, the Tax Collector may record a t
ax lien with t
he Assessor-Recorder, thereby creating a tax lien on all of the assessee's prope
rty and rights to property, including realty, personalty, or intangibles. The Ta
x Collector may record or file such tax lien in the office of the Recorder of an
y California c
ounty, with the California Secretary of State, and with any other California pub
lic entity that is otherwise authorized by law to record liens. The Tax Collecto
r may record or file such tax liens in any other office of any other jurisdictio
n as permitted
by law. The tax lien shall identify the Tax Collector as the lienor, and the am
ount of the lien. Simultaneously with the recording, a copy of the tax lien shal
l be mailed to or personally served upon the taxpayer or other person determined
to be liable
for the tax at said person's last known address based upon the information, cont
ained in the Tax Collector records. The tax lien after recordation has the force
, effect and priority of a judgment lien and continues for 10 years from the dat
e of recording
, unless sooner released or otherwise discharged. This remedy and any other reme
dies for collection of any taxes, together with all administrative collection co
sts, interest, penalties and other costs and charges, including reasonable attor
neys' fees, ar
e cumulative and may be pursued alternatively and consecutively as the Tax Colle
ctor determines.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; }{\
b0\i0\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub Ord. }{\b0\i0\ul0
\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub 5-13}{\b0\i0\ul0\
strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub , File No. 121064,
App. 1/24/201
3, Eff. 2/23/2013}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0
\nosupersub )
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.11-1}{\*\bkmkend 6.11-1}{\b\fs32\cf2 SEC. 6.11-1
. DEFICIENCY
DETERMINATIONS; RECOMPUTATION; INTEREST.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab If the Tax Collector determines that a taxpayer has failed to
pay or has underpaid a tax, that an operator has failed to collect and remit al
l of a third-p
arty tax, or that a person other than the taxpayer is jointly and severally liab
le for any unpaid or underpaid tax, including third-party taxes, the Tax Collect
or may compute and determine any tax deficiency upon the basis of the return or
returns or upo
n the basis of any other information with the Tax Collector's possession or that
may come into the Tax Collector's possession. One or more deficiency determinat
ions may be made of the amount due for one or for more than one period.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The amount of the determination, inclusive of penalties, shal
l bear interest at the rate of 1 percent per month, or fraction thereof, from th
e 15th day aft
er the close of the month or the quarterly period for third-party taxes, or from
the last day of February following the close of the annual period, for which th
e amount or any portion thereof should have been returned until the date of paym
ent, or, in th
e case of stadium operator admission taxes, from the due dates of said tax as se
t forth in Article 11, Section 804.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab In making a determination, the Tax Collector may offset overp
ayments for a period or periods together with interest on the overpayments, agai
nst underpayme
nts for another period or periods, against penalties, and against the interest o
n the underpayments. The interest on underpayments and overpayments shall be com
puted in the manner set forth in Section 6.17-1 for underpayments and in Section
6.15-2 for ov
erpayments.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.11-2}{\*\bkmkend 6.11-2}{\b\
fs28\cf2 SEC. 6.11-2. DEFICIENCY DETERMINATIONS; REVOCATION AND SUSPENSION DETE
RMINATIONS; NOTICE AND SERVICE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Upon making a determination pursuant to Section 6.11-1, or up
on making a determination pursuant to Section 6.6-1 that a certificate shall not
be issued or
to suspend or revoke a registration, the Tax Collector shall give to the taxpaye
r or other person affected written notice of the Tax Collector's determination.
Except in the case of fraud, intent to evade the Business and Tax Regulations Co
de or rules an
d regulations issued or promulgated by the Tax Collector, or failure to file a r
eturn, in which case there is no statute of limitations, every notice of a defic
iency determination shall be served within 3 years after the date that a return
was due for a
tax for the reporting period or 3 years after the return was actually filed for
that reporting period, whichever is later. This limitations period shall apply o
nly to tax periods commencing after December 31, 2007. The notice requirements s
pecified in Bo
ard of Supervisors Ordinance No. 26-04 shall continue to apply to obligations ar
ising in prior tax periods. The Taxpayer may agree in writing to extend the peri
od for service of a notice of a deficiency determination otherwise provided in t
his paragraph.

\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The notice of any determination under this Section may be ser
ved upon the taxpayer or other affected person personally or by mail; if by mail
, service shal
l be
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab to the last known address that appears or is shown in th
e Tax Collector's records, provided there is such an address in the Tax Collecto
r's record, or

\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab to an address that the Tax Collector concludes in his di
scretion is the last known address of the person(s).
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab In case of service by mail of any notice required by this Art
icle to be served upon the taxpayer or other person, the service is complete at
the time of de
posit with the United States Postal Service.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.11-3}{\*\bkmkend 6.11-3}{\b\
fs28\cf2 SEC. 6.11-3. DETERMINATION IF NO RETURN MADE; ESTIMATE OF LIABILITY, P
ENALTIES AND INTEREST.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab If any taxpayer or person responsible for paying a tax or rem
itting a third-party tax fails to make a timely return or estimated tax prepayme
nt, the Tax Co
llector may make a determination based upon an estimate of the amount of the tot
al tax liability of the taxpayer. The estimate shall be made for the period or p
eriods in respect to which the person failed to timely make a return, failed to
timely make a
prepayment or failed to timely remit a tax, and may be based upon any informatio
n which is in the Tax Collector's possession or may come into his or her possess
ion. Upon the basis of this estimate, the Tax Collector shall compute and determ
ine the amount
required to be paid to the City, adding to the sum thus computed a penalty equa
l to 20 percent thereof. One or more determinations may be made for one or more
than one period. Any such determination shall be prima facie evidence of the per
son's liabilit
y in any subsequent administrative or judicial proceeding.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab In making a determination, the Tax Collector may offset overp
ayments for a period or periods, together with interest on the overpayments, aga
inst underpaym
ents for another period or periods, against penalties, and against the interest
on the underpayments. The interest on underpayments and overpayments shall be co
mputed in the manner set forth in Sections 6.17-1 and 6.15-2, respectively. The
amount of the
determinations, including penalties, shall bear interest at the rate of one perc
ent per month, or fraction thereof, from the date of delinquency until the date
of payment.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab The Tax Collector shall serve the person or persons determine
d to be liable for the tax as determined under Section 6.11-3 with written notic
e of the deter
mination and penalty. The Tax Collector shall serve the notice upon such person(
s) personally or by mail. Service by mail shall be
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab to the last known address as indicated in the Tax Collec
tor's records, provided there is such an address in the Tax Collector's record,
or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab to an address that the Tax Collector concludes in his di
scretion is the last known address of the person(s).
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s34 \li180\fi-180 {\*\bkmkstart 6.11-4}{\*\bkmkend 6.11-4}{\b\fs28\
cf6 SEC. 6.11-4. REPEALED.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; repealed by Ord. 291-10, File No. 101099, App. 11/
18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.12-1}{\*\bkmkend 6.12-1}{\b\fs32\cf2 SEC. 6.12-1
. JEOPARDY DE
TERMINATIONS; DUTY OF TAX COLLECTOR.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub If the Tax Collector believes that the collection of any tax or any a
mount of any third party tax required to be collected and paid to the City or of
any determina
tion will be jeopardized, in whole or in part, by delay, the Tax Collector shall
serve notice upon the taxpayer or other person determined to be liable therefor
of his or her determination of jeopardy and of the tax or amount of third party
tax required
to be paid to the City, and demanding immediate payment thereof, together with a
ny interest and penalty determined to be due. The Tax Collector may consider all
facts and circumstances relevant to determining whether the collection of any t
ax will be jeo
pardized by delay, including but not limited to indications that the taxpayer in
tends or is taking action to discontinue business activities in the City, dissip
ate or otherwise remove assets from the City, or sell, exchange, assign or other
wise dispose o
f personal or business income or property. The Tax Collector also may consider w
hether the taxpayer is insolvent or likely to become insolvent after the taxes a
t issue are assessed or collected; whether the taxpayer is or has been uncoopera
tive or unresp
onsive in connection with any investigation, examination, audit, deficiency dete
rmination, assessment or collection action or procedure undertaken by the Tax Co
llector; what taxable years are at issue; how many taxable years are at issue; a
nd whether the
taxes at issue are third-party taxes.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 177-01, Fi
le No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.12-2}{\*\bkmkend 6.12-2}{\b\
fs28\cf2 SEC. 6.12-2. JEOPARDY DETERMINATIONS; WHEN DUE AND PAYABLE; STAY OF CO
LLECTION; PETITION FOR REDETERMINATION; TIME OF HEARING.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab A jeopardy determination of tax, interest or penalty is immed
iately due and payable upon the service of the notice of jeopardy determination
on the taxpaye
r or other person determined to be liable therefor. A lien for the amount due in
the notice of jeopardy determination may be recorded immediately notwithstandin
g the provisions of Section 6.10-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\
shad0\f0\fs24
\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
24\cf0\nosupersub , summary judgment pursuant to Section 6.18-1 }{\b0\i\ul0\stri
ke0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\st
rike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub may be sought at once, and
judicial proceedings for collection may be commenced at once. Prior to service o
f such notice, the Tax Collector may, notwithstanding the provisions of Section
6.10-1 }{\b0\i
\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\
i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , record a
lien in the amount due as set forth in the notice of jeopardy determination. Imm
ediately upon
service of such notice, the Tax Collector may, notwithstanding the provisions of
Section 6.10-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\n
osupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0
\nosupersub ,
seek summary judgment pursuant to Section 6.18 }{\b0\i\ul0\strike0\v0\expnd0\exp
ndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\e
xpndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , and may commence a collection actio
n in any court
having jurisdiction over the matter.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The taxpayer may stay the enforcement of a jeopardy assessmen
t by filing with the Tax Collector: (1) a bond in an amount equal to the amount
of the assessm
ent (together with interest thereon to the date of payment) payable on the Tax C
ollector's certification of the amount of the assessment after the Tax Collector
makes a final determination of the taxpayer's petition, or (2) other security o
f a value as t
he Tax Collector deems necessary, but not exceeding double the amount of the ass
essment (together with interest thereon to the date of payment) together with a
security agreement that authorizes the Tax Collector to use or dispose of the se
curity to sati
sfy the amount of the assessment after the Tax Collector makes a final determina
tion of the taxpayer's petition. The taxpayer must also agree to pay the assessm
ent; upon notice and demand by the Tax Collector, after the Tax Collector makes
a final determ
ination of the petition. If the penal amount of the bond is less than the assess
ment, the Tax Collector may collect the part of the assessment that exceeds that
penal amount. If the value of other security is less than twice the assessment,
the Tax Colle
ctor may collect the assessment until the unpaid balance is reduced to twice the
value of the security. Any stay pursuant to this subsection shall be effective
only against the person on whose behalf the bond or other security is provided.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab Upon filing of the bond or other security, the collection of
so much of the jeopardy determination amount as is covered by the bond or other
security shall
be stayed pending the exercise by the taxpayer or other person determined to be
liable for the tax of his or her appeal rights. The person on whose behalf the
bond or other security is submitted, shall have the right to waive such stay at
any time in re
spect of the whole or any part of the amount covered by the bond or other securi
ty, and if as a result of such waiver any part of the amount covered by the bond
or other security is paid, then the bond or other security shall, at the reques
t of said pers
on, be proportionately reduced. If any portion of the jeopardy determination is
abated, the bond or other security shall be proportionately reduced, at the requ
est of the person on whose behalf the bond or other security was provided.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab Where collection of the whole or any amount of a jeopardy det
ermination has been stayed under this Section, the period of limitation on any a
ction to colle
ct from the person on whose behalf the bond or other security has been provided
shall be tolled during the period of such stay.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; Ord. 291-10, File No. 1010
99, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.12-3}{\*\bkmkend 6.12-3}{\b\
fs28\cf2 SEC. 6.12-3. JEOPARDY DETERMINATIONS; SERVICE OF NOTICE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Service of notice of a jeopardy determination shall be provided in th
e manner set forth in Section 6.11-2.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.12-4}{\*\bkmkend 6.12-4}{\b\
fs28\cf2 SEC. 6.12-4. JEOPARDY DETERMINATIONS; EFFECT OF NONPAYMENT.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub If the amount specified in the jeopardy determination is not paid wit
hin 15 days after service of notice thereof upon the person against whom the det
ermination is
made, and no petition for redetermination is filed within the 15 days, the delin
quency penalty provided in Section 6.17-1 shall attach to the tax or the amount
of the tax required to be collected.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.12-5}{\*\bkmkend 6.12-5}{\b\
fs28\cf2 SEC. 6.12-5. JEOPARDY DETERMINATIONS; PETITION FOR REDETERMINATION.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Any person against whom a jeopardy determination is made may
petition for the redetermination thereof pursuant to Section 6.13-1 }{\b0\i\ul0\
strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\
v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub of this Article. The taxp
ayer shall, however, file the petition for redetermination with the Tax Collecto
r within 15 da
ys after the service of notice of determination. If a petition for redeterminati
on of a jeopardy determination is not filed within the foregoing 15-day period,
the determination becomes final at the expiration of that period.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The filing of a petition for redetermination of a jeopardy de
termination shall not operate to stay collection. Collection may be stayed only
as provided in
Section 6.12-2 above.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab If a timely petition for redetermination of a jeopardy determ
ination is filed, the Tax Collector shall review the matters raised in the petit
ion including,
if requested, whether the issuance of the jeopardy determination was warranted
under the circumstances. In making this determination, the Tax Collector shall g
rant the taxpayer or other person determined to be liable for the tax or such ta
xpayer or pers
on's authorized representative an oral hearing if requested in the petition.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab If, in the review process, the Tax Collector determines that
the determination of jeopardy was improper or unwarranted, any collection action
taken shall b
e withdrawn, pending the ultimate administrative determination of the amount of
the deficiency due from the taxpayer or other person claimed to be liable for th
e tax claimed to be due in the jeopardy determination notice. Neither the validi
ty of the dete
rmination of tax, nor the burden of proof, shall be affected by the Tax Collecto
r's determination that the determination of jeopardy was improper or unwarranted
.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab The taxpayer or other person determined to be liable for the
tax has the right to an oral hearing and determination by the Tax Collector upon
the matters r
aised in the petition within 45 days from the date of the filing of the petition
for redetermination, as scheduled by the Tax Collector, unless the taxpayer wai
ves said time period. The 45-day period shall be tolled between the date the Tax
Collector ser
ves a written notification under Section 6.13-1(b) that the Tax Collector requir
es additional information or records to evaluate and decide the petition, and th
e date the Tax Collector receives that information and those records.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.13-1}{\*\bkmkend 6.13-1}{\b\fs32\cf2 SEC. 6.13-1
. REDETERMINA
TIONS; PETITION; TIME FOR FILING; INCOMPLETE PETITIONS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Any person against whom a determination is made under the Bus
iness and Tax Regulations Code may petition the Tax Collector for a redeterminat
ion within 30
days after service of the notice thereof, except for a petition for redeterminat
ion of a jeopardy determination, which the person may file within 15 days after
service of the notice as provided in Section 6.12-5. If a petition for redetermi
nation is not
filed within the applicable period, the determination becomes final at the expir
ation of the period. The final determination may be enforced or collected by any
method authorized by law, including but not limited to lien, levy, and judicial
enforcement,
including provisional remedies and injunctive relief.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab (1)\tab Every petition for redetermination shall be verified
by the person against whom the Tax Collector made the determination, stating und
er penalty of
perjury the specific grounds upon which the petition is founded, with specificit
y sufficient to enable the Tax Collector to understand and evaluate the petition
, and verifying the information and authenticating the records upon which the pe
titioner relie
s in support of the petition. Any ground for redetermination that is not specifi
ed in the petition for redetermination shall be deemed waived by the petitioner
in any later judicial proceeding.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab If the Tax Collector determines that the petition fails
to state specific grounds for redetermination, lacks sufficient specificity to u
nderstand and
evaluate the petition, or is not accompanied by information and records in suppo
rt of the petition the Tax Collector reasonably deems necessary to evaluate and
decide the petition, the Tax Collector in his or her discretion may either deny
the petition a
s incomplete or may require the petitioner in writing to supplement the petition
with additional information or records the Tax Collector deems reasonably neces
sary to decide the petition. The petitioner shall submit such information and re
cords in suppo
rt of the petition to the Tax Collector within 30 days of service of the Tax Col
lector's written request, which shall be served in the manner prescribed in Sect
ion 6.11-2. If mailed, service of the notice is complete at the time of deposit
with the Unite
d States Postal Service. Failure of the petitioner to provide all of the informa
tion and records set forth in the written request within the 30-day period shall
be sufficient ground for the Tax Collector to deny the petition, and the petiti
oner shall be
subject to the penalties and sanctions provided in Section 6.17-3.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.13-2}{\*\bkmkend 6.13-2}{\b\
fs28\cf2 SEC. 6.13-2. REDETERMINATIONS; HEARING AND NOTICE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub If a petition for redetermination is timely filed, the Tax Collector
shall reconsider the determination. If requested in the petition, the Tax Collec
tor shall gran
t the person or the person's authorized representative an oral hearing, and shal
l give such person or representative not less than 15 days notice of the time an
d place of the hearing. The Tax Collector may continue the hearing from time to
time as may be
necessary.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.13-3}{\*\bkmkend 6.13-3}{\b\
fs28\cf2 SEC. 6.13-3. REDETERMINATIONS; ALTERATION OF DETERMINATION.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The Tax Collector may decrease or increase the amount of the determin
ation, including the amount of the tax, penalties or interest, before it becomes
final. The am
ount may be increased only if a claim for the increase is asserted by the Tax Co
llector, and the Tax Collector provides written notice thereof to the person aga
inst whom the Tax Collector issued the determination. If the Tax Collector incre
ases the amoun
t before the hearing described in Section 6.13-2, such written notice shall be s
erved at least 15 days before the hearing and the person receiving such notice s
hall file a supplemental petition for redetermination addressing the increased d
eficiency amou
nt at least 5 days before the hearing date. The Tax Collector may reschedule the
hearing for purposes of allowing the requisite notice of increase. If the Tax C
ollector increases the amount after the hearing described in Section 6.13-2, the
Tax Collector
shall serve notice of such increase before issuing a final decision. Within 15
days of service of such notice, the person against whom a claim for increase is
asserted by the Tax Collector may serve a supplemental petition for redeterminat
ion contesting
the increased deficiency amount. The Tax Collector shall hold an additional ora
l hearing on the increased amount upon the request of the petitioner. A suppleme
ntal petition for redetermination filed pursuant to this Section shall state any
additional sp
ecific grounds for redetermination applicable to the increased deficiency amount
. Any specific ground for redetermination that is not specified in either the in
itial petition for redetermination or the supplemental petition for redeterminat
ion shall be d
eemed waived by the petitioner in any later judicial proceeding. Nothing in this
Section shall preclude a new audit or determination by the Tax Collector of a n
ew or supplemental deficiency. The burden of proof in any proceeding for redeter
mination or ap
peal thereof shall be on the taxpayer, who shall have the burden of proving that
the Tax Collector's determination is incorrect.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.13-4}{\*\bkmkend 6.13-4}{\b\
fs28\cf2 SEC. 6.13-4. REDETERMINATIONS; FINALITY OF ORDER.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab The order or decision of the Tax Collector upon a petition fo
r redetermination becomes final 15 days after service upon the petitioner of not
ice thereof. S
ervice of the order or decision of the Tax Collector shall be served in the mann
er prescribed in Sec. 6.11-2.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab All determinations made by the Tax Collector under Sections 6
.13-1 and 6.13-2 of this Article are due and payable at the time they become fin
al, except jeo
pardy determinations made pursuant to Section 6.12-1 }{\b0\i\ul0\strike0\v0\expn
d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\ex
pnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , which become due and payable
upon service o
f the jeopardy determination.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.13-5}{\*\bkmkend 6.13-5}{\b\
fs28\cf2 SEC. 6.13-5. EXHAUSTION OF ADMINISTRATIVE REMEDIES.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Prior to seeking judicial relief, persons against whom a jeopardy det
ermination or deficiency determination is made must exhaust their administrative
remedies by:
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a) \tab petitioning to the Tax Collector for redetermination and inc
luding all specific grounds supporting the petition for redetermination;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b) \tab paying the full amount owed as set forth in the final determ
ination; and
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c) \tab presenting a claim for refund to the Controller under Sectio
n 6.15-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupers
ub et seq.}{
\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , which
the City Attorney has denied or which the claimant has deemed denied under Sect
ion 6.15-1(d).
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 29
1-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.13-6}{\*\bkmkend 6.13-6}{\b\
fs28\cf2 SEC. 6.13-6. EFFECT OF TAX COLLECTOR'S NOTICE OF DEFICIENCY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The Tax Collector's issuance of a notice of deficiency or failure to
issue such a notice for any period may not be treated as precedent for any parti
cular method o
r manner of reporting or treating any item included or excluded on any return fo
r purposes of any other or future item appearing or reported on a return. The Ta
x Collector's making of a determination or jeopardy determination as to a person
for a period
shall not bar the Tax Collector from making further determinations regarding the
liability of the person for that period.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 29
1-10, File No. 101099, App. 11/18/2010)
\par }\pard \s33 \li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brdrs\br
drw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14\brsp
43\brdrcf1 {\*\bkmkstart 6.14-1}{\*\bkmkend 6.14-1}{\b\fs32\cf6 SEC. 6.14-1. RE
PEALED.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; repealed by Ord. 291-10, File No. 101099, App. 11/
18/2010)
\par }\pard \s34 \li180\fi-180 {\*\bkmkstart 6.14-2}{\*\bkmkend 6.14-2}{\b\fs28\
cf6 SEC. 6.14-2. REPEALED.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; repealed by Ord. 26-04, Fi
le No. 031990, App. 2/19/2004)
\par }\pard \s34 \li180\fi-180 {\*\bkmkstart 6.14-3}{\*\bkmkend 6.14-3}{\b\fs28\
cf6 SEC. 6.14-3. REPEALED.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; repealed by Ord. 26-04, Fi
le No. 031990, App. 2/19/2004)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.15-1}{\*\bkmkend 6.15-1}{\b\fs32\cf2 SEC. 6.15-1
. REFUNDS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Except as otherwise provided in subdivision (c) below, the Co
ntroller shall refund or cause to be refunded the amount of any tax, interest or
penalty that
has been overpaid or paid more than once, or has been erroneously or illegally c
ollected or received by the City, provided the person that paid such amount file
s with the Controller, within the later of 1 year of payment of such amount or w
hen the return
accompanying such payment was due, a verified claim in writing therefor, statin
g under penalty of perjury: (1) the specific amount claimed to have been overpai
d or paid more than once, or erroneously or illegally collected or received by t
he City, (2) t
he tax periods at issue, and (3) the grounds upon which the claim is founded, wi
th specificity sufficient to enable the Tax Collector and other responsible City
officials to understand and evaluate the claim. The Controller shall enter the
claim in the c
laim register, and shall forthwith forward it to the City Attorney. If the City
Attorney determines the claim is insufficient, the City Attorney shall give the
claimant written notice of how the claim is insufficient, stating with particula
rity the defec
ts or omissions therein. The City Attorney shall send the claimant that notice w
ithin 20 days after the claimant presents the claim. The City Attorney may rejec
t any and all claims the Controller forwards to the City Attorney, and shall not
ify the claima
nt of such rejection. Allowance or compromise and settlement of claims under thi
s Section in excess of $25,000 shall require the written approval of the City At
torney and approval of the Board of Supervisors by resolution. The City Attorney
may allow or
compromise and settle such claims if the amount is $25,000 or less. No claim may
be paid until the Controller certifies that monies are available from the prope
r funds or appropriations to pay the claim as allowed or as compromised and sett
led. For purpo
ses of this Section, a claim shall be deemed to accrue on the later of the date
the return was due or the tax was paid.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The claim shall be on a form furnished by the Controller. A c
laim may be returned to the person if it was not presented using the form. A ref
und claim may
be made only by the taxpayer or other person determined to be liable for the tax
or said person's guardian or conservator. No other agent, including the taxpaye
r's attorney, may sign a refund claim. Class claims for refunds shall not be per
mitted. The cu
stomer who pays a third-party tax to an operator is the proper party to seek the
refund of a disputed third-party tax. No operator or other person responsible f
or collecting or remitting a disputed third-party tax may obtain a tax refund un
less that oper
ator or other person has paid the tax to the Tax Collector pursuant to a deficie
ncy determination or a jeopardy determination in which case the operator or othe
r person who paid the tax, and not the individual customer, may seek a refund. I
f the claim is
approved as set forth in subsection (a) above, the excess amount collected or p
aid may be refunded or may be credited on any amount due and payable, from the p
erson from whom it was collected or by whom paid and the balance may be refunded
to such perso
n, his administrator or executors.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab The City Attorney, in his or her discretion and upon good cau
se shown, prior to the expiration of the 1-year limitations period, may waive th
e requirement
set forth in subdivision (a) above that a taxpayer file a written verified claim
for a refund in any case in which the Tax Collector and City Attorney determine
on the basis of other evidence that
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab an amount of tax, interest or penalty has been overpaid
or paid more than once, or has been erroneously or illegally collected or receiv
ed by the City
, and
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab all other conditions precedent to the payment of a refun
d to the taxpayer have been satisfied.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab The City Attorney shall allow, reject or otherwise act upon a
claim for refund in a manner specified in Government Code Section 912.6 within
45 days after
it is presented to the Controller. If the claim is amended, the City Attorney sh
all act on the amended claim within 45 days after the amended claim is presented
. The claimant may agree in writing to extend the period within which the City A
ttorney must a
ct on the claim for refund prior to expiration of the original 45-day period. Th
e claimant may deem the claim for refund denied and seek judicial relief if the
City Attorney does not act upon the claim within the 45-day period, or such exte
nded period to
which the claimant has agreed.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab The Tax Collector may authorize the Controller to refund tax
payments, without a refund claim having been filed, without the need for a refun
d claim, and w
ithout review by the City Attorney, if the Tax Collector determines:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab the tax was paid more than once; or
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab the amount paid exceeds the amount due as a result of an
arithmetic or clerical error. The Tax Collector may authorize such a refund no
later than 1 y
ear after payment of the tax.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 92-99, Fil
e No. 990302, App. 4/30/99; Ord. 57-00, File No. 000183, App. 4/7/2000; Ord. 26-
04, File No. 0
31990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; }{\b0\i0\u
l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub Ord. }{\b0\i0\u
l0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub 5-13}{\b0\i0\ul
0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub , File No. 121064, App. 1/24
/2013, Eff. 2/23/2013}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18
\cf0\nosupersub )
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.15-2}{\*\bkmkend 6.15-2}{\b\
fs28\cf2 SEC. 6.15-2. REFUNDS; INTEREST.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Any amounts refunded shall bear interest at the rate of 2/3 o
f 1 percent per month or fraction thereof; or the average rate of interest compu
ted over the p
receding 6-month period obtained, by the San Francisco Treasurer on deposits of
public funds at the time refund is made, whichever rate is lower, and shall be c
omputed from the date of payment to the date of refund.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab If the Controller offsets overpayments for a period or period
s against underpayments for another period or periods, against penalties or agai
nst interest o
n the underpayments, the taxpayer will be credited with interest on the amount s
o applied at the rate of interest set forth above, computed from the date of pay
ment.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab If a taxpayer chooses to apply all or part of a refund agains
t a San Francisco tax liability for a future period, the taxpayer will not be cr
edited with in
terest on the amount so applied.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.15-3}{\*\bkmkend 6.15-3}{\b\
fs28\cf2 SEC. 6.15-3. REFUNDS; NOTICE OF DENIAL.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub If the claim for refund is denied, the City Attorney shall serve or c
ause to be served notice of such denial upon the taxpayer personally or by mail.
The notice of
denial of such claim shall be in a form substantially similar to the form for n
otice of rejection of claims set forth in Government Code Section 913. If the Ci
ty Attorney does not serve such a notice of denial of claim, then the statute of
limitations f
or filing a suit for refund shall be as set forth in Section 6.15-4.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.15-4}{\*\bkmkend 6.15-4}{\b\
fs28\cf2 SEC. 6.15-4. EXHAUSTION OF ADMINISTRATIVE REMEDIES; PRESENTATION OF CL
AIM FOR REFUND AS PREREQUISITE TO SUIT; PAYMENT OF DISPUTED AMOUNT AND PETITION
FOR REFUND; LI
MITATIONS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Persons claiming they are aggrieved under the Business and Ta
x Regulations Code must prior to seeking judicial relief:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1) \tab pay the amount of the disputed tax, penalty and interes
t;
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab if the disputed tax was paid pursuant to the Tax Collect
or's jeopardy determination or deficiency determination, file a petition for red
etermination,
pursuant to Section 6.12-5 or Section 6.13-1; and
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3) \tab present a claim for refund to the Controller and allow
action to be taken on such claim, pursuant to Section 6.15-1.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Any suit for tax refund shall be commenced no later than 6 mo
nths from the date the notice of denial of the claim for refund was personally d
elivered or de
posited in the mail, or within 2 years of accrual of the cause of action if noti
ce of denial of the claim for refund is not served on the person as set forth in
Section 6.15-3. Persons claiming they are aggrieved under the Business and Tax
Regulations Co
de may not seek any type of judicial relief other than a refund action. Notwiths
tanding any other section of this Code, no claim or defense that, for any reason
, a tax is not due or cannot be applied under this Code may be raised in any jud
icial proceedi
ng except as specified in the preceding sentence.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 29
1-10, File No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.16-1}{\*\bkmkend 6.16-1}{\b\fs32\cf2 SEC. 6.16-1
. RULES AND R
EGULATIONS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The Tax Collector may promulgate regulations and issue rules, and iss
ue determinations and interpretations consistent with the provisions of the Busi
ness and Tax R
egulations Code as may be necessary or appropriate for the purpose of carrying o
ut and enforcing the payment, collection and remittance of taxes and to apply su
ch Code and any rules and regulations promulgated thereunder in a lawful manner.
The Tax Colle
ctor shall hold a public hearing and allow public comment on any proposed rule o
r regulation prior to adoption thereof. The Tax Collector shall provide not less
than 10 days' notice of such public hearing. A copy of such rules and regulatio
ns shall be on
file and available for public examination in the Tax Collector's Office. Failur
e or refusal to comply with any rules and regulations promulgated by the Tax Col
lector shall be deemed a violation of the Business and Tax Regulations Code.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.17-1}{\*\bkmkend 6.17-1}{\b\fs32\cf2 SEC. 6.17-1
. PENALTIES A
ND INTEREST FOR FAILURE TO PAY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Any person who fails to pay any tax to the City, or any opera
tor or other person who fails to collect and remit any third-party taxes shall p
ay a penalty o
f 5 percent of the tax, if the failure is for not more than 1 month after the ta
x became delinquent, plus an additional 5 percent for each following month or fr
action of a month during which such failure continues, up to 20 percent in the a
ggregate, unti
l the date of payment. Any taxes remaining unpaid for a period of 90 days after
notification that the tax is delinquent shall be subject to an additional penalt
y of 20 percent of the tax or amount of the tax.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab If the failure to pay any tax is due to fraud or an intent to
evade the Business and Tax Regulations Code or the Tax Collector's rules and re
gulations, an
additional penalty in the amount of 50 percent of the amount due, in addition to
any other penalties and interest, shall be added thereto. A taxpayer or other p
erson against whom a fraudulent failure to pay penalty is asserted is entitled t
o a notice of
such determination to be issued in accordance with the provisions of Section 6.1
1-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et
seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub
and to the ap
peal rights set forth in Section 6.13-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\o
utl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0
\outl0\shad0\f0\fs24\cf0\nosupersub
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab Unpaid taxes and penalties shall also accrue interest at the
rate of 1 percent per month, or fraction of a month, from the date the taxes bec
ome delinquent
through the date the taxpayer or operator pays the delinquent taxes, penalties,
interest and fees accrued to the date of payment in full.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 93-99, Fil
e No. 990303, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 29
1-10, File No.
101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.17-2}{\*\bkmkend 6.17-2}{\b\
fs28\cf2 SEC. 6.17-2. PENALTIES FOR UNDERREPORTING OF TAX.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Penalties for Negligence.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\ou
tl0\shad0\f0
\fs24\cf0\nosupersub If the Tax Collector determines that all or part of any ta
x required to be reported on any return was underreported and that such underrep
orting was attributable to negligence, the Tax Collector may impose a penalty in
the amount of
5 percent of the amount of the underreported tax, in addition to the tax or amo
unt of tax, if the negligence is for not more than 1 month, with an additional 5
percent for each month or fraction of a month during which such negligence cont
inues, up to 2
0 percent in the aggregate.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Penalties for Intentional Disregard of Rules, Fraud, or Intend to E
vade Tax.}{\b0
\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub When it i
s determined by the Tax Collector that all or part of any tax required to be rep
orted on any return was underreported and such underreporting was attributable t
o fraud or an
intent to evade the Business and Tax Regulations Code, the Tax Collector may imp
ose a penalty in the amount of 50 percent of the amount of the underreported tax
. The taxpayer or other person determined to be liable for penalties pursuant to
this Section
is entitled to a notice of deficiency determination or jeopardy determination an
d to the appeal rights as to such determinations.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Additional Penalty for Substantial Underreporting.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab For purposes of this section, "substantial underreportin
g of tax" means the tax finally determined by the Tax Collector under Articles 7
, 9, 10, 10B,
11, or 12-A, of this Business and Tax Regulations Code exceeds the amount of tax
reported on a taxpayer's original or amended return for a taxable period by 25
percent or more.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab If the Tax Collector determines that a taxpayer has made
a substantial underreporting of tax for any taxable period, the Tax Collector m
ay impose an a
dditional penalty in an amount equal to 50 percent of the tax attributable to th
e substantially underreported amount. The penalty for substantial underreporting
is in addition to any other penalty imposed under this Article 6.
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3)\tab The additional penalty for substantial underreporting ap
plies to all taxable periods ending on or after June 19, 2010.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 95-99, Fil
e No. 990305, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 10
2-10, File No.
100247, App. 5/21/2010; Ord. 291-10, File No. 101099, App. 11/18/2010; }{\b0\i0
\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub Ord. }{\b0\i0
\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub 5-13}{\b0\i0\
ul0\strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub , File No. 121064, App. 1/24
/2013, Eff. 2/23/2013}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18
\cf0\nosupersub )
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.17-3}{\*\bkmkend 6.17-3}{\b\
fs28\cf2 SEC. 6.17-3. NEGLIGENCE PENALTIES FOR FAILURE TO REGISTER, MISSTATEMEN
TS IN REGISTRATION, FAILURE TO TIMELY UPDATE REGISTRATION, FAILURE TO ALLOW INSP
ECTION OF RECO
RDS UPON REQUEST, AND FAILURE TO FILE A RETURN; SANCTION FOR FAILURE TO PRODUCE
REQUESTED RECORDS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Any person who fails to register, fails to amend a registrati
on within 7 days of a material change or who makes a material misrepresentation
in a registrat
ion or who fails to comply with a rule or regulation promulgated by the Tax Coll
ector in a timely manner shall pay, in addition to any other liability that may
be imposed under the provisions of this Article, a penalty in an amount equal to
the penalized
taxpayer's annual fee for obtaining a registration certificate as set forth in
Article 12.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The Tax Collector may impose a penalty upon any person who fa
ils to file a return or returns required under this Article on or before the dat
e prescribed f
or filing up to the amount of $500 for each such failure. The penalty under this
provision shall be in addition to any other liability that may be imposed under
the provisions of this Article. Filing a return that the Tax Collector determin
es to be incom
plete in any material aspect may be deemed failure to file a return in violation
of this Section.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab Any person who fails to allow a full inspection of records pu
rsuant to a request made by the Tax Collector within the time prescribed by the
Tax Collector
shall pay, in addition to any other liability that may be imposed under the prov
isions of this Article, a penalty in the amount of $500 for each such failure.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab Unless the failure to allow inspection was due to reasonable
cause and not willful neglect, any person who fails to provide records pursuant
to a written r
equest made by the Tax Collector may not contest the Tax Collector's decision re
garding the amount of such person's liability for any taxes, administrative coll
ection costs, interest, penalties or other costs and charges imposed under the B
usiness and Ta
x Regulations Code, or oppose the collection of such amount, in any subsequent a
dministrative or judicial proceeding, on the basis of any record the Tax Collect
or previously requested in writing that such person failed to make available to
the Tax Collec
tor on or before the earliest to occur of the following:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab The conclusion of the hearing on a petition for redeterm
ination held pursuant to Sections 6.12-5 or 6.13-2;
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab The date the jeopardy determination became final under S
ection 6.12-5 if such person did not request hearing thereon;
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3)\tab The date the deficiency determination became final under
Section 6.13-4 if such person did not request a hearing thereon.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 94-99, Fil
e No. 990304, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 29
1-10, File No.
101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.17-4}{\*\bkmkend 6.17-4}{\b\
fs28\cf2 SEC. 6.17-4. WAIVER OF PENALTIES.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Any penalty or interest assessed under Sections 6.17-1, 6.17-2, or 6.
17-3 may be waived by the Tax Collector, in whole or in part, upon a finding of
any of the fol
lowing:
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Failure to make timely payment or report of tax liability or
otherwise comply with the provisions of the Business and Tax Regulations Code oc
curred notwith
standing the exercise of ordinary care by the taxpayer and in the absence of wil
ful neglect;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The taxpayer made an inadvertent error in the amount of payme
nt made, provided any deficiency is cured by payment in full to the Tax Collecto
r within 10 da
ys after notice of the deficiency is mailed to the taxpayer by the Tax Collector
; or
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab Waiver of the penalty or interest is ordered by a court of co
mpetent jurisdiction.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.17-5}{\*\bkmkend 6.17-5}{\b\
fs28\cf2 SEC. 6.17-5. COSTS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub In addition to the penalties imposed by Sections 6.17-1, 6.17-2 and 6
.17-3, the Tax Collector may recover the actual costs of collection incurred by
the City up to
the time any amount owed is finally paid, including reasonable attorney's fees
and costs.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.18-1}{\*\bkmkend 6.18-1}{\b\fs32\cf2 SEC. 6.18-1
. SUMMARY JUD
GMENT; NOTICE; CERTIFICATE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub If any tax imposed pursuant to the Business and Tax Regulations Code
is not paid by the last day of the month after the delinquency date, or after an
y jeopardy det
ermination or deficiency determination of the Tax Collector becomes final pursua
nt to Sections 6.12-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
24\cf0
\nosupersub or 6.13-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2
4\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f
s24\cf0\nosupersub , the Tax Collector may file, no sooner than 20 days after th
e mailing of t
he notice required in subsection (b), in the office of the Clerk of the Court, w
ithout fee, a certificate specifying as follows:
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab The fact that a notice of intent to file the certificate has
been sent, by certified mail, to the operator, taxpayer or other person determin
ed to be liabl
e for the tax at the person's last known address, not less than 20 days prior to
the date of the certificate;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The fact that the notice required in subsection (a) set forth
the following information:
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (1)\tab The name of the operator, taxpayer or other person deter
mined to be liable for the tax,
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab The description of the operator's, taxpayer's or other p
erson's business against which the tax has been assessed,
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (3)\tab The location and/or address of the business,
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (4)\tab The fact that judgment will be sought in the amount of t
he tax, penalty and interest remaining unpaid at the time of the filing of the c
ertificate, an
d costs as permitted by law,
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (5)\tab The fact that, upon issuance and recordation of the judg
ment, additional interest will continue to accrue at the rate prescribed by the
Enforcement of
Judgments Law (Title 9 of Part 2 of the Code of Civil Procedure), and that any
bond premium posted or other costs to enforce the judgment shall be an added cha
rge, and
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (6)\tab The fact that a recording fee in the amount set forth in
Section 27361.3 of the California Government Code will be required to be paid f
or the purpose
of the recordation of any release of the judgment lien;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab The name of the operator, taxpayer or other person determined
to be liable for the tax;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab The amount for which judgment is to be entered;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab The fact that the City has complied with all provisions of th
e Business and Tax Regulations Code in the computation and the levy of the tax,
penalty or int
erest; and
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (f)\tab The fact that a request is therein made for issuance and entr
y of judgment against the operator, taxpayer or other person determined to be li
able for the t
ax.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 177-01, Fi
le No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord.
291-10, File
No. 101099, App. 11/18/2010; }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs18\cf0\nosupersub Ord. }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs18\cf0\nosupersub 5-13}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs18\cf0
\nosupersub , File No. 121064, App. 1/24/2013, Eff. 2/23/2013}{\b0\i0\ul0\strike
0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub )
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.18-2}{\*\bkmkend 6.18-2}{\b\
fs28\cf2 SEC. 6.18-2. SUMMARY JUDGMENT; FILING OF CERTIFICATE; ENTRY OF JUDGMEN
T.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The Clerk of the Court, immediately upon the filing of the certificat
e shall enter a judgment for the City and County against the operator, taxpayer
or other perso
n determined to be liable for the tax in the amount of the tax, penalty and inte
rest set forth in the certificate. The Clerk of the Court may file the judgment
in a loose-leaf book entitled "City and County Summary Tax Judgments."
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 177-01, Fi
le No. 010826, App. 8/17/2001; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.18-3}{\*\bkmkend 6.18-3}{\b\
fs28\cf2 SEC. 6.18-3. SUMMARY JUDGMENT; RECORDING OF JUDGMENT; LIEN.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub An abstract or copy of the judgment shall be recorded, without fee, i
n the Office of the Assessor-Recorder, and may be recorded in any other office i
n which such f
iling is permitted by law. The summary judgment shall be enforceable pursuant to
the Enforcement of Judgments Law (Title 9 of Part 2 of the Code of Civil Proced
ure).
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 177-01, Fi
le No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord.
291-10, File
No. 101099, App. 11/18/2010)
\par }\pard \s34 \li180\fi-180 {\*\bkmkstart 6.18-4}{\*\bkmkend 6.18-4}{\b\fs28\
cf6 SEC. 6.18-4. REPEALED.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; repealed by Ord. 291-10, F
ile No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.18-5}{\*\bkmkend 6.18-5}{\b\
fs28\cf2 SEC. 6.18-5. SUMMARY JUDGMENT; ADDITIONAL PENALTY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub In addition to any penalty or fee imposed pursuant to the Business an
d Tax Regulations Code, a penalty equal to the costs incurred to enforce the jud
gment entered
pursuant to Section 6.18-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\
f0\fs24\cf0\nosupersub , including reasonable attorneys' fees and costs, and the
City's cost o
f salary and benefits for City staff to enforce the judgment, shall be imposed.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.18-6}{\*\bkmkend 6.18-6}{\b\
fs28\cf2 SEC. 6.18-6. SUMMARY JUDGMENT; EXTENSION OF LIEN.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Within 10 years from the date of the recording or within 10 years fro
m the date of the last extension of the lien in the manner provided for in this
Section, the l
ien may be extended by recording in the office of the Assessor-Recorder an abstr
act or copy of the judgment. From the time of the recording the lien extends to
the property for 10 years unless sooner released or otherwise discharged.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.18-7}{\*\bkmkend 6.18-7}{\b\
fs28\cf2 SEC. 6.18-7. SUMMARY JUDGMENT; EXECUTION UPON THE JUDGMENT.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Execution shall issue upon the judgment upon request of the Tax Colle
ctor in the same manner as execution may issue upon other judgments, and sales s
hall be held u
nder such execution as prescribed by law.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.18-8}{\*\bkmkend 6.18-8}{\b\
fs28\cf2 SEC. 6.18-8. SUMMARY JUDGMENT; SATISFACTION OF JUDGMENT; REMOVAL OF LI
EN.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab The judgment is satisfied and the lien removed when, but not
before, the certificate of release or discharge from the judgment lien is filed
with the Clerk
of Court and recorded in the office of the Assessor-Recorder. In addition to th
e judgment amount, and any additional penalty, interest, cost or other amount au
thorized by the Business and Tax Regulations Code, the Tax Collector shall colle
ct the recordi
ng fee in the amount required by Section 27361.3 of the California Government Co
de and shall transmit the amount of the recording fee to the Assessor-Recorder t
ogether with the documents for release or discharge.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The judgment is also satisfied and the lien removed when, but
not before, the tax is legally canceled and a release or discharge from the jud
gment lien is
recorded in the office of the Assessor-Recorder. A recording under this Subsecti
on (b) shall be made without fee.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-1}{\*\bkmkend 6.19-1}{\b\fs32\cf2 SEC. 6.19-1
. CIVIL ACTIO
NS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub In addition to the actions provided for in Section 6.10-3, the Tax Co
llector may bring a civil action to enjoin any violation of the Business and Tax
Regulations C
ode. No person shall conduct business without the certificate of authority requi
red under Section 6.6-1 or without the San Francisco business registration certi
ficate required under Section 853 of Article 12. The Tax Collector may seek an i
njunction to p
rohibit any such person from doing business in San Francisco until such time as
the violation is cured. Such injunction shall issue notwithstanding that judicia
l review of the Tax Collector's action regarding such certificate of authority o
r business reg
istration certificate has not been completed. The Tax Collector shall be entitle
d to its attorneys' fees and costs in any action brought pursuant to this Sectio
n where the Tax Collector is the prevailing party.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.19-4 by Ord. 18-98, App. 1/16/98; renumbered
by Ord. 290-00, File No. 001627, App. 12/22/2000; amended by Ord. 26-04, File No
. 031990, App.
2/19/2004)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.19-1 added by Ord. 18-98; repealed by Ord. 290-
00; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-2}{\*\bkmkend 6.19-2}{\b\fs32\cf2 SEC. 6.19-2
. REMEDIES CU
MULATIVE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The remedies, penalties and procedures provided under this Article ar
e cumulative and are not intended to be exclusive of any other available remedie
s, penalties a
nd procedures.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added as Sec. 6.19-5 by Ord. 18-98, App. 1/16/98; renumbered
by Ord. 290-00, File No. 001627, App. 12/22/2000)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.19-2 added by Ord. 18-98; repealed by Ord. 290-
00, File No. 001627, App. 12/22/2000)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-3}{\*\bkmkend 6.19-3}{\b\fs32\cf2 SEC. 6.19-3
. ADMINISTRAT
IVE PENALTIES AND CITATIONS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Administrative Penalties; Citations.}{\b0\i0\ul0\strike0\v0\expnd0\
expndtw0\outl0
\shad0\f0\fs24\cf0\nosupersub An administrative penalty may be assessed for a v
iolation of the provisions of this Code as specified below. The penalty may be a
ssessed by means of an administrative citation issued by any person designated a
s an "enforcem
ent officer" in subsection (c).
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab (1)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub Penalty Amounts.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\out
l0\shad0\f0
\fs24\cf0\nosupersub In addition to all other civil penalties provided for by l
aw, the following violations shall be subject to administrative penalties in the
amounts set forth below:
\par }\pard
\par \pard \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\t
rbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs
\brdrw15
\brsp43\brdrcf0\trhdr \trautofit1\trftsWidth3\trwWidth9360\cellx7890\trftsWidth3
\trwWidth9360\cellx9330\pard\intbl
\s35 \ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598 {
\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub VIOLATION
\cell}\pard \intbl \s35 \ql\sl240\slmult1\sb0\li0\ri0\fi0 {\b\i\ul0\strike0\v0\e
xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub PENALTY AMOUNT\cell}\pard \int
bl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 F
ailure to obtain or post a Certificate of Authority to Collect Third-Party Taxes
\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to
obtain or post an Annual Business Registration Certificate\cell\pard \intbl \ql
\sl240\slmult1\sb0\li0\ri0\fi0 $100\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to show proof of curren
t Business Registration Certificate\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\r
i0\fi0 $100\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to an operator in the business of renting parki
ng space in a parking station to post a bond\cell\pard \intbl \ql\sl240\slmult1\
sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to produce information requested by th
e Tax Collector within 30 days of mailing of such request\cell\pard \intbl \ql\s
l240\slmult1\sb0\li0\ri0\fi0 $100\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to produce financial reco
rds requested by the Tax Collector\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri
0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to retain financial records\cell\pard \intbl \ql
\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to allow the Tax Collector to inspect financial records\cell\p
ard \intbl \ql\sl240\slmult1\sb0\li0\ri0
\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to file a return, including filing a blank return or a return
that the Tax Collector determines to be incomplete in any material
aspect\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to provide a Receipt to an Occupant as required in Article 22.
Each time an
Operator fails to provide a Receipt shall be considered a separate violation\cel
l\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $100\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Operating a Pa
rking Station without utilizing RCE or business practices and procedures as requ
ired by Article 22\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\
pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0
\ri0\fi0 Failure to cooperate with any City agency as required by this Article o
r Article 22\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \
intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0
\fi0 Failure to maintain RCE Records as required by Article 22\cell\pard \intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Failure to accurately report
the dates and times that the Parking Station did not utilize RCE in monthly or
quarterly Parking Tax statements as required by this Article and Article 22\cell
\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0
\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Failure to use
good faith efforts to repair non-functioning RCE\cell\pard \intbl \ql\sl240\slmu
lt1\sb0\li0\ri0\fi0 $100\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard
\intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Failure to certify conformance with the
provisions of Article 22 concurrent with payment or remittance of Parking Taxes
\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1
\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Intenti
onally tampering with RCE, including but not limited to altering or deleting dat
a gathered or maintained by RCE\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\f
i0 $500\cell
\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Substituting a Parking Ticket with a Discount Parking Ticket for the p
urposes of falsely reporting or falsely recording the amount of Rent collected f
r
om an Occupant\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard
\intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li
0\ri0\fi0 Refusing to produce RCE Records timely when requested by the Tax Colle
ctor o
r other authorized agency as required under Sections 2223, 2230 and 2236 of Arti
cle 22 or when requested under Section 6.4-1 and 6.5-1 of this Article\cell\pard
\intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30\trbrdrt\brdrs\brdrw15\brsp43\brdrcf0\trbrdrb
\brdrs\brdrw15\brsp43\brdrcf0\trbrdrl\brdrs\brdrw15\brsp43\brdrcf0\trbrdrr\brdrs
\brdrw15\brsp43\brdrcf0\trbrdrh\brdrs\brdrw15\brsp43\brdrcf0\trbrdrv\brdrs\brdrw
15\brsp43
\brdrcf0 \trautofit1\trftsWidth3\trwWidth9360\cellx690\trftsWidth3\trwWidth9360\
cellx7890\trftsWidth3\trwWidth9360\cellx9330\pard\intbl
\ql\sl240\slmult1\sb0\li0\ri0
\fi0 \'95\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Failure to comply w
ith any other obligation or duty imposed under the Business and Tax Regulations
Code\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 $500\cell\pard \intbl
\row \pard

\par \pard \tab \tab (2)\tab Except in the case of failure to file a return, inc
luding filing a blank return or a return that the Tax Collector determines to be
incomplete, each day that an Operator does not comply with the provisions of th
is Article sha
ll be considered a separate violation. The penalty amounts shall be increased cu
mulatively by 50 percent for each subsequent violation of the same provision by
the same person within a 3-year period. The maximum penalty amount that may be i
mposed by admi
nistrative citation in a calendar year for each type of violation listed above s
hall be $25,000. In addition to the penalty amounts listed above, the Tax Collec
tor may assess enforcement costs to cover the reasonable costs incurred in enfor
cing the admin
istrative penalty, including reasonable attorneys' fees. Enforcement costs shall
not count toward the $25,000 annual maximum.
\par \pard \tab (c)\tab {\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs2
4\cf0\nosupersub Persons Who May Issue Citations.}{\b0\i0\ul0\strike0\v0\expnd0\
expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub The following classes of employees
within the Off
ice of the Treasurer and Tax Collector are designated "enforcement officers" and
are authorized to issue administrative citations pursuant to this Article:
\par }\pard
\par \pard \trowd\trgaph30\trqc\trleft-30 \trautofit1\clbrdrl\brdrs\brdrw15\brsp
43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brd
rcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx3570\clb
rdrl\brdrs
\brdrw15\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw
15\brsp43\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\
cellx7170\pard\intbl
\s35 \ql\sl240
\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318\tx5038 {
\b\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub CLASSIFIC
ATION NUMBER\cell}\pard \intbl \s35 \ql\sl240\slmult1\sb0\li0\ri0\fi0 {\b\i\ul0\
strike0\v0
\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub CLASS TITLE\cell}\pard \intb
l
\row \trowd\trgaph30\trqc\trleft-30 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brd
rcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\c
lbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx3570\clbrdrl\b
rdrs\brdrw15
\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp4
3\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx717
0\pard\intbl
\ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318
\tx5038 4334\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Investigator\cel
l\pard
\intbl
\row \trowd\trgaph30\trqc\trleft-30 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brd
rcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\c
lbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx3570\clbrdrl\b
rdrs\brdrw15
\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp4
3\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx717
0\pard\intbl
\ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318
\tx5038 4335\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Senior Investiga
tor\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brd
rcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\c
lbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx3570\clbrdrl\b
rdrs\brdrw15
\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp4
3\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx717
0\pard\intbl
\ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878
\tx3598\tx4318\tx5038 4337\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Pr
incipal Investigator\cell\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brd
rcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\c
lbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx3570\clbrdrl\b
rdrs\brdrw15
\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp4
3\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx717
0\pard\intbl
\ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318
\tx5038 0922\cell\pard \intbl \ql\sl240\slmult1\sb0\li0
\ri0\fi0 Assistant Director, Bureau of Delinquent Revenue Collections\cell\pard
\intbl
\row \trowd\trgaph30\trqc\trleft-30 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brd
rcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\c
lbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx3570\clbrdrl\b
rdrs\brdrw15
\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp4
3\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx717
0\pard\intbl
\ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318
\tx5038 8173\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Legal Assistant\
cell
\pard \intbl
\row \trowd\trgaph30\trqc\trleft-30 \trautofit1\clbrdrl\brdrs\brdrw15\brsp43\brd
rcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp43\brdrcf0\c
lbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx3570\clbrdrl\b
rdrs\brdrw15
\brsp43\brdrcf0\clbrdrr\brdrs\brdrw15\brsp43\brdrcf0\clbrdrt\brdrs\brdrw15\brsp4
3\brdrcf0\clbrdrb\brdrs\brdrw15\brsp43\brdrcf0\trftsWidth3\trwWidth7200\cellx717
0\pard\intbl
\ql\sl240\slmult1\sb0\li74\ri0\fi0\tx74\tx718\tx1438\tx2158\tx2878\tx3598\tx4318
\tx5038 0931\cell\pard \intbl \ql\sl240\slmult1\sb0\li0\ri0\fi0 Director, Bureau
of Delinquent Revenue Collections\cell\pard \intbl
\row \pard

\par \pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs1
8\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amended
by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, A
pp. 11/18/2010
)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.19-3 added as Sec. 6.19-6 by Ord. 18-98, App. 1
/16/98; renumbered by Ord. 290-00, File No. 001627, App. 12/22/2000; repealed by
Ord. 177-01,
File No. 010826, App. 8/17/2001)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.19-3 added by Ord. 18-98, App. 1/16/98; repeale
d by Ord. 290-00, File No. 001627, App. 12/22/2000)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-4}{\*\bkmkend 6.19-4}{\b\fs32\cf2 SEC. 6.19-4
. VIOLATIONS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Separate and Continuing Violations; Penalties Paid Do Not Cure Viol
ations.}{\b0
\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Each and
every day that a violation exists constitutes a separate and distinct offense. E
ach section violated constitutes a separate violation for any day at issue. If t
he person or p
ersons responsible for a violation fail to correct the violation, subsequent adm
inistrative citations may be issued for the same violation(s). Payment of the pe
nalty shall not excuse the failure to correct the violation nor shall it bar any
further enfor
cement action by the City. If penalties and costs are the subject of administrat
ive appeal or judicial review, then the accrual of such penalties and costs shal
l be stayed until the determination of such appeal or review is final.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Payments to City; Due Date; Late Payment Penalty.}{\b0\i0\ul0\strik
e0\v0\expnd0
\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub All penalties assessed shall be pa
yable to the City and County. Administrative penalties and costs assessed by mea
ns of an administrative citation shall be due within 30 days from the date of th
e citation. Th
e failure of any person to pay an administrative penalty and costs within that t
ime shall result in the assessment of an additional late fee. The amount of the
late fee shall be 10 percent of the total amount of the administrative penalty a
ssessed for ea
ch month the penalty and any already accrued late payment penalty remains unpaid
.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Collection of Penalties; Special Assessments.}{\b0\i0\ul0\strike0\v
0\expnd0
\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub The failure of any person to pay a
penalty assessed by administrative citation within the time specified on the ci
tation constitutes a debt to the City. The City may file a civil action, create
and impose lie
ns as set forth below, or pursue any other legal remedy to collect such money.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Liens.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\c
f0\nosupersub
The City may create and impose liens against any property owned or operated by
a person who fails to pay a penalty assessed by administrative citation. The pro
cedures provided for in Section 6.10-3 shall govern the imposition and collectio
n of such lien
s.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amende
d by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099,
App. 11/18/201
0)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.19-4 renumbered as Sec. 6.19-1 by Ord. 290-00,
File No. 001627, App. 12/22/2000)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-5}{\*\bkmkend 6.19-5}{\b\fs32\cf2 SEC. 6.19-5
. ADMINISTRAT
IVE CITATION; ISSUANCE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The enforcement officer may issue an administrative citation to any p
erson who violates the Code provisions identified in Section 6.19-3(b). The admi
nistrative cit
ation shall be issued on a form prescribed by the Tax Collector.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amende
d by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099,
App. 11/18/201
0)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.19-5 renumbered as Sec. 6.19-2 by Ord. 290-00,
File No. 001627, App. 12/22/2000)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.19-6}{\*\bkmkend 6.19-6}{\b\
fs28\cf2 SEC. 6.19-6. ADMINISTRATIVE CITATION; SERVICE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub Service of an administrative citation may be accomplished as follows:

\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab The enforcement officer may obtain the signature of the perso
n responsible for the violation to establish personal service of the citation; o
r
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab (1)\tab The enforcement officer shall post the citation by af
fixing the citation to a surface in a conspicuous place on the property. Conspic
uous posting o
f the citation is not required when personal service is accomplished or when con
spicuous posting poses a hardship or is excessively expensive; and
\par }\pard \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24
\cf0\nosupersub (2)\tab The enforcement officer shall serve the citation by firs
t-class mail as follows:
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (A)\tab The administrative citation shall be mailed to the
person responsible for the violation by first-class mail, postage prepaid, with
a declaration
of service under penalty of perjury; and
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (B)\tab A declaration of service shall be made by the perso
n mailing the administrative citation showing the date and manner of service by
mail and recit
ing the name and address of the citation addressee; and
\par }\pard \tab \tab \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub (C)\tab Service of the administrative citation by mail in t
he manner described above shall be effective on the date of mailing.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amende
d by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099,
App. 11/18/201
0)
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Former Sec. 6.19-6 renumbered as Sec. 6.19-3 by Ord. 290-00,
File No. 001627, App. 12/22/2000)
\par }\pard \s5 \sb180\li180\fi-180 {\*\bkmkstart 6.19-7}{\*\bkmkend 6.19-7}{\b\
fs28\cf2 SEC. 6.19-7. ADMINISTRATIVE CITATION; CONTENTS.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The administrative citation shall include all the following:
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab A description of the violation;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The date and location of the violation(s) and the approximate
time the violation(s) was observed;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab A citation to the provisions of law violated;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab A description of corrective action required;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab A statement explaining that each day of a continuing violatio
n may constitute a new and separate violation;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (f)\tab The amount of administrative penalty imposed for the violatio
n(s);
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (g)\tab A statement informing the violator that the fine shall be pai
d to the City and County of San Francisco within thirty (30) days from the date
on the adminis
trative citation, the procedure for payment, and the consequences of failure to
pay;
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (h)\tab A description of the process for appealing the citation, incl
uding the deadline for filing such an appeal; and
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (i)\tab The name and signature of the enforcement officer.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-8}{\*\bkmkend 6.19-8}{\b\fs32\cf2 SEC. 6.19-8
. ADMINISTRAT
IVE APPEAL.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Persons receiving an administrative citation may within fifte
en (15) days from the date the citation is served, protest the citation by eithe
r (1) requesti
ng a hearing by mail, or (2) scheduling an in person hearing. The hearing office
r may not reduce the penalty amount and will only decide whether the person is r
esponsible for the disputed penalty.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Hearing by Mail.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0
\f0\fs24\cf0
\nosupersub Persons receiving an administrative citation may protest the citati
on by paying the penalty amount and requesting a hearing by mail from the Tax Co
llector. The request must be made in writing, in the format prescribed by the Ta
x Collector. P
rotests must be mailed together with the penalty amount to the Office or the Tre
asurer & Tax Collector at the address provided on the administrative citation. T
he request must specify the basis for the protest in detail and must be accompan
ied by evidenc
e supporting the request. The Tax Collector may request that the protesting part
y provide any additional information necessary to decide the validity of the cit
ation. The Tax Collector shall evaluate the protest and notify the protesting pa
rty of the dec
ision by mail within 30 days of receipt by the Tax Collector or all information
and evidence. A copy of the decision will be mailed to the protesting party. A d
ecision made in a hearing by mail is a final order and cannot be appealed
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub In Person Administrative Hearing.}{\b0\i0\ul0\strike0\v0\expnd0\exp
ndtw0\outl0
\shad0\f0\fs24\cf0\nosupersub The person charged in the citation may appeal the
citation by paying the penalty and filing a petition for redetermination pursua
nt to Section 6.13-1 of this Article. A hearing on the petition for redeterminat
ion of a citat
ion shall proceed in the same manner as a petition for redetermination of tax. A
ny reference in Sections 6.13-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\sha
d0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\s
had0\f0\fs24
\cf0\nosupersub to taxes, penalties or interest shall be deemed to also apply t
o the hearing of an administrative citation. If the person charged fails to appe
ar for the hearing, a default judgment shall be entered against the person. The
person will au
tomatically be deemed liable for the penalty, together with any additional fees
and interest.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab For the hearings provided under subsections (b) and (c) of th
is Section, the burden of proof shall be on the person protesting the citation.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amende
d by }{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub
Ord. }{\b0\i0
\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub 5-13}{\b0\i0\
ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs18\cf0\nosupersub , File No. 121
064, App. 1/24/2013, Eff. 2/23/2013}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0
\shad0\f0\fs18
\cf0\nosupersub )
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-9}{\*\bkmkend 6.19-9}{\b\fs32\cf2 SEC. 6.19-9
. REGULATIONS
.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The Tax Collector may promulgate and enforce rules and regulations, a
nd issue determinations and interpretations relating to the administrative penal
ty and citatio
n system, and the conducting of administrative hearings and rendering of decisio
ns, pursuant to Sections 6.19-3 through 6.19-11, inclusive. Any rules and regula
tions promulgated by the Tax Collector shall be approved as to legal form by the
City Attorney
. The rules and regulations shall become effective 30 days after receipt by the
Clerk of the Board of Supervisors and the Clerk of the Finance Committee, unless
the Board of Supervisors by resolution disapproves or modifies the regulations.
The Board of
Supervisors' determination to modify or disapprove a rule or regulation submitte
d by the Tax Collector shall not impair the ability of the Tax Collector to resu
bmit the same or similar rule or regulation directly to the Board of Supervisors
if the Tax Co
llector determines it is necessary to effectuate the purposes of the administrat
ive penalty and citation system.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amende
d by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099,
App. 11/18/201
0)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-10}{\*\bkmkend 6.19-10}{\b\fs32\cf2 SEC. 6.19
-10. JUDICIAL
REVIEW.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Procedures.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f
s24\cf0
\nosupersub After receipt of the Tax Collector's decision, the appellant may fi
le an appeal with the Superior Court pursuant to California Government Code Sect
ion 53069.4. The appeal shall be submitted within twenty (20) days of the date o
f mailing of t
he Tax Collector's decision, with the applicable filing fee. The appeal shall st
ate the reasons the appellant objects to the Tax Collector's findings or decisio
n.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Review.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\
cf0\nosupersub
The Superior Court shall conduct a de novo hearing, except that the contents of
the Tax Collector's file shall be received into evidence. A copy of the notice
of violation and imposition of penalty shall be entered as prima facie evidence
of the facts s
tated therein.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab }{\b\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf
0\nosupersub Filing Fee.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f
s24\cf0
\nosupersub The Superior Court filing fee shall be twenty-five ($25.00). If the
court finds in favor of the appellant, the amount of the fee shall be reimburse
d to the appellant by the City and County of San Francisco. Any deposit of penal
ty shall be re
funded by the City and County of San Francisco in accordance with the judgment o
f the court.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.19-11}{\*\bkmkend 6.19-11}{\b\fs32\cf2 SEC. 6.19
-11. OTHER RE
MEDIES NOT AFFECTED.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The administrative citation procedures established in this Article sh
all be in addition to any other criminal, civil, or other remedy established by
law which may
be pursued to address violations of the Business and Tax Regulations Code. An ad
ministrative citation issued pursuant to this Article shall not prejudice or adv
ersely affect any other action, civil or criminal, that may be brought to abate
a violation or
to seek compensation for damages suffered.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amende
d by Ord. 26-04, File No. 031990, App. 2/19/2004)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.20-1}{\*\bkmkend 6.20-1}{\b\fs32\cf2 SEC. 6.20-1
. RELATION TO
OTHER LICENSE ORDINANCES.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab Persons required to pay a tax, fee or charge on any activity
under the Business and Tax Regulations Code shall not be relieved from the payme
nt of any amou
nt owed for the privilege of conducting such activity required under any other o
rdinance of the City, and shall remain subject to the regulatory provisions of o
ther ordinances.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab Upon providing written notice of nonpayment or noncompliance
with any provision of the Business and Tax Regulations Code to any licensee, and
continued non
payment or noncompliance by the licensee, the Tax Collector may suspend or revok
e any license or privilege for conducting business under any ordinance of the Ci
ty. Such notice of suspension or revocation shall be issued in the same manner a
s a determinat
ion under Section 6.11-1 }{\b0\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\f
s24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0
\fs24\cf0\nosupersub , and the person issued said notice shall have the appeal r
ights applicab
le to determinations made pursuant to Sections 6.11-1 }{\b0\i\ul0\strike0\v0\exp
nd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\e
xpnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub and 6.13-1 }{\b0\i\ul0\strike
0\v0\expnd0
\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b0\i0\ul0\strike0\v0\expn
d0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub , and shall become final as provi
ded in those Sections.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.21-1}{\*\bkmkend 6.21-1}{\b\fs32\cf2 SEC. 6.21-1
. TRANSFEREE
AND SUCCESSOR LIABILITY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab No person shall purchase or acquire an interest in a business
subject to any tax imposed under the Business and Tax Regulations Code without
first obtainin
g either a receipt from the Tax Collector showing that all of the seller's taxes
on the business have been paid, or a certificate stating that no amount is due.
For purposes of this Section, "purchase" shall include any other voluntary tran
sfer for consi
deration of a business, except for purchase of stock of a publicly-traded compan
y.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab The Tax Collector shall issue such a receipt or certificate,
or a notice of the amount that must be paid as a condition of issuing the certif
icate, to the
buyer within 30 days after receiving a written request. However, failure of the
Tax Collector to timely mail the notice will not release the buyer from his or h
er obligations under this Section, except to the extent of penalties and interes
t in the event
that the Tax Collector enforces the buyer's obligation in a civil action author
ized pursuant to the Business and Tax Regulations Code.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab If the buyer purchases or acquires an interest in a business
owing any taxes, interest or penalties imposed under Articles 7, 9 or 12-A, the
buyer shall wi
thhold from the purchase price and pay to the Tax Collector a sufficient amount
to satisfy said taxes, interest and penalties.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab If the buyer purchases or acquires an interest in a business
in violation of this Section, the buyer shall become personally liable for the a
mount of taxes
, interest and penalties owed on the business.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab The buyer's obligations shall accrue at the time the business
is purchased or the interest acquired, or at the time the Tax Collector determi
nes the seller
's final liability, whichever is later.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (f)\tab The liability at law or in equity of a successor, transferee
or alter ego of any taxpayer or other person determined to be liable for any tax
, interest, co
st or penalty subject to this Article, imposed upon a taxpayer may be determined
, collected and paid in the same manner and subject to the same provisions and l
imitations as a deficiency determination pursuant to Sections 6.11-1, 6.11-2, an
d 6.13-1 }{\b0
\i\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub et seq.}{\b
0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\nosupersub Nothing
in this subsection shall be construed to limit the rights or procedures availabl
e to the Tax C
ollector to collect from any successor, transferee or alter ego, at law or in eq
uity, as may be provided by law.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.22-1}{\*\bkmkend 6.22-1}{\b\fs32\cf2 SEC. 6.22-1
. CONFIDENTIA
LITY.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (a)\tab The information in a taxpayer's return is confidential, as is
any information the Tax Collector learns about a taxpayer's business from the t
axpayer or in
response to the Tax Collector's request for information made under Sections 6.4-
1 or 6.5-1. Information regarding the Tax Collector's investigation of a particu
lar taxpayer, including the fact that the Tax Collector has sent a request for i
nformation to
a particular taxpayer or is investigating a particular taxpayer, is also confide
ntial. Except as permitted by this Section or as otherwise required by law, neit
her the Tax Collector nor his or her staff, nor any other of the City's current
or former empl
oyees or agents may disclose taxpayer confidential information to any person.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (b)\tab At the discretion of the Tax Collector, otherwise confidentia
l information may be disclosed in any judicial proceeding or administrative proc
eeding pertain
ing to tax administration, determination, assessment, collection, or enforcement
, of any civil or criminal liability arising under the Business and Tax Regulati
ons Code if the information concerns a person who is a party to the proceeding,
or the proceed
ing arose out of, or in connection with determining that person's civil or crimi
nal liability, or the collection of that person's liability with respect to any
tax imposed thereunder.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (c)\tab At the discretion of the Tax Collector, disclosure of otherwi
se confidential information may be made to the extent such disclosures are reaso
nably necessar
y to obtaining information bearing a direct relationship to the determination, a
ssessment, collection, or enforcement of any civil or criminal liability arising
under the Business and Tax Regulations Code.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (d)\tab At the discretion of the Tax Collector, the Tax Collector may
disclose otherwise confidential information to employees or agents of the Tax C
ollector or ot
her City employees who are engaged in matters preparatory to any judicial or adm
inistrative proceeding pertaining to the administration or enforcement of any ci
vil or criminal liability arising out of the Business and Tax Regulations Code.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (e)\tab If the Tax Collector determines that a liability owing from a
taxpayer may be collected from another person, the Tax Collector may disclose t
o such other p
erson information relevant to the determination and collection of tax due or owi
ng from the taxpayer.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (f)\tab The taxpayer, his successors, receivers, trustees, executors,
administrators, assignees and guarantors, and their duly authorized legal repre
sentatives if
directly interested, may be given information regarding the items included in th
e measure and amount of any unpaid tax or amounts of tax required to be collecte
d, interest and penalties.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (g)\tab Notwithstanding any other provision of the Business and Tax R
egulations Code or of any City ordinance, the Tax Collector is authorized to ent
er into agreem
ents with other public agencies providing for the exchange of information for of
ficial purposes of said agencies, and to implement any such agreement through th
e exchange of information.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (h)\tab Notwithstanding any other provision of the Business and Tax R
egulations Code or of any City ordinance, the Tax Collector shall provide any an
d all informat
ion to the Controller that is needed to fulfill the Controller's responsibilitie
s under Section 3.105 of the Charter. With regard to all such information provid
ed by the Tax Collector, the Controller shall be subject to the confidentiality
provisions of
subsection (a) of this Section.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (i)\tab The Tax Collector may disclose to any City employee or agent
for official purposes any information described in subsection (a) in aggregate o
r other form t
hat does not disclose the identity of particular taxpayers.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub (j)\tab Nothing in this Section shall impose any liability upon the T
ax Collector or any employee or agent thereof for any disclosures of confidentia
l information
made in the performance of his or her duties.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.23-1}{\*\bkmkend 6.23-1}{\b\fs32\cf2 SEC. 6.23-1
. SEVERABILIT
Y.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub If any sentence, clause or section or any part of the Business and Ta
x Regulations Code is for any reason held to be unconstitutional, illegal or inv
alid, such unc
onstitutionality, illegality or invalidity shall not affect or impair any of the
remaining provisions, sentences, clauses, sections or parts of the Business and
Tax Regulations Code. It is hereby declared to be the intent of the enacting bo
dy that the Bu
siness and Tax Regulations Code would have been adopted had such unconstitutiona
l, illegal or invalid sentence, clause, section or part thereof not been include
d therein.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, Fil
e No. 031990, App. 2/19/2004)
\par }\pard \s3 \sb180\li180\fi-180\brdrl\brdrs\brdrw14\brsp43\brdrcf1\brdrt\brd
rs\brdrw60\brsp43\brdrcf3\brdrr\brdrs\brdrw14\brsp43\brdrcf1\brdrb\brdrs\brdrw14
\brsp43\brdrcf1 {\*\bkmkstart 6.24-1}{\*\bkmkend 6.24-1}{\b\fs32\cf2 SEC. 6.24-1
. AMENDMENT O
F ORDINANCE.
\par }\pard \tab {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs24\cf0\
nosupersub The Board of Supervisors may amend or repeal Article 6 of the Busines
s and Tax Regulations Code without a vote of the people except as limited by Art
icle XIIIC of
the California Constitution.
\par }\pard \s26 \li360 {\b0\i0\ul0\strike0\v0\expnd0\expndtw0\outl0\shad0\f0\fs
18\cf0\nosupersub (Added by Proposition E, App. 11/6/2012, Oper. 12/14/2012)}}

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