411.9

SEC. 411.9. IMPOSITION AND COLLECTION OF TIDF DUE UNDER FORMER LAW. (a) Ordinance No. 224-81 originally enacted the TIDF in 1981, codified in Chapter 38 of the Administrative Code. Chapter 38 was amended several times between 1981 and 2004. In

2004, Ordinance No. 199-04 repealed and replaced the existing Chapter 38, which was subsequently amended, and then repealed in 2010 by Ordinance 108-10, which relocated the TIDF from the Administrative Code to this Code. In determining the applicable TIDF due for a project under this Section 411.9, MTA shall calculate the TIDF based upon the law in effect on the date of issuance of the first building or site permit for the project. Subsequent references to "former Administrative Code Chapter 38" in this section 411.9 shall be intended to refer to that Chapter as it read on the date of issuance of the first building or site permit for the project in question. (b) MTA shall be responsible for determining the TIDF to the City for new development for which the City issued a building or site permit prior to July 1, 2010. In such cases, MTA shall determine the TIDF as follows: (1) Where MTA has determined that such new development may be subject to the TIDF, the Director of Transportation or his or her designee may cause the County Recorder to record a notice that the new development is potentially subject to the TIDF under this Article. Such notice shall identify the development project and state that MTA is evaluating whether the project is subject to the TIDF as well as the amount of any potential liability. The notice shall also state that if MTA subsequently determines that a TIDF is due on the project and the amount due is not paid, MTA may impose a lien on the property in accordance with this Article. Where the Director of Transportation or his or her designee has caused this notice to be recorded and subsequently concludes that the project is not subject to the TIDF, the Director of Transportation or his or her designee shall promptly record a notice identifying the project and stating that the agency has determined that the project is not subject to the TIDF. (2) MTA shall send a Preliminary TIDF Notice to the project sponsor informing the project sponsor of MTA's proposed determination that TIDF is due for the project and requesting that the sponsor file with MTA, on such form as MTA may develop, a report indicating the number of gross square feet of use of the new development and any other information that MTA may require to determine the project sponsor's obligation to pay the TIDF. (3) The Preliminary TIDF Notice shall: (A) identify the development project; (B) state the legal authority for imposing the TIDF; (C) specify the preliminary amount of the fee that MTA calculates the sponsor owes based on the information available to the agency, which amount MTA shall calculate on the basis of the number of gross square feet of new development, multiplied by the square foot rate in effect at the time of building or site permit issuance for each of the applicable economic categories within the new development under former Administrative Code Chapter 38, and taking into account any exceptions or credits provided therein; and (D) list the name and contact information for the staff person at MTA responsible for calculating the TIDF. (4) When calculating the TIDF for a development project in which there is a change of use such that the rate charged for the new economic activity category is higher than the rate charged for the existing economic activity category, the TIDF per square foot rate for the change of use shall be the difference between the rate charged for the new use and the existing use. (5) The project sponsor shall submit the report of gross square feet of use to MTA not later than 15 calendar days from the date of mailing of the Preliminary TIDF Notice. (6) After receiving the report of gross square feet of use, or if no response is received from the project sponsor within 15 calendar days from the date of mailing of the Preliminary TIDF Notice, MTA shall prepare a Final TIDF Determination for the project by determining the fee under Subsection 411.9(b)(3)(C), taking into account any additional information received from the project sponsor since the Preliminary TIDF Notice. The Final TIDF Determination shall also contain the information required by Subsection 411.9(b)(3)(A), (B) and (D) and inform the project sponsor of the sponsor's right to seek review of the determination in accordance with either Section 411.9(c) or (d). (7) MTA shall cause the Final TIDF Determination to be addressed to the project sponsor and deposited in the U.S. Mail on the date of issuance of that Report. In addition, MTA shall transmit the Final TIDF Determination to DBI in the case of projects subject to Section 411.9(c). (c) Where the City issued a building or site permit prior to July 1, 2010 and the City has not issued the First Certificate of Occupancy for that development, DBI shall be responsible for collection of the fee due consistent with the otherwise applicable requirements set forth in this Article and the San Francisco Building Code. For purposes of this paragraph, the Final TIDF Determination shall be treated as a Project Development Fee Report. (d) Notwithstanding any provisions to the contrary in the San Francisco Building Code, where the TIDF may be owed to the City for new development for which the City issued a building or site permit prior to July 1, 2010, and the City issued the First Certificate of Occupancy for the new development on or before the effective date of this Section 411.9, MTA shall be responsible for the collection of the fee due in accordance with the procedures set forth in this Subsection 411.9(d). (1) Recording of Fee. Once MTA has prepared the Final TIDF Determination, the Director of Transportation or his or her designee may cause the County Recorder to record a notice that the development is subject to the TIDF. The County Recorder shall serve or mail a copy of such notice to the project sponsor and the owners of the real property described in the notice. The notice shall include (i) a description of the real property subject to the fee; (ii) a statement that the development is subject to the fee; and (iii) a statement that the MTA has determined the amount of the fee to which the project is subject under this Section and related provisions of this Article. Where the Director of Transportation or his or her designee has caused this notice to be recorded and the Final TIDF Determination is either paid or subsequently revised or reversed following review under paragraphs 411.9 (d)(2) or (3) of this Section, the Director of Transportation or his or her designee shall promptly cause the County Recorder to record a notice stating that either (i) the agency has revised the amount of TIDF due; (ii) the agency has determined that the project is not subject to the TIDF; or (iii) that the fee has been paid. The County Recorder shall also serve or mail a copy of such notice to the project sponsor and the owners of the real property described in the notice. (2) Dispute Resolution. If the project sponsor disputes the accuracy of the Final TIDF Determination, including the mathematical calculation of the number of gross square feet subject to the fee, the project sponsor may request a review of the Final TIDF Determination by the Director of Transportation. The project sponsor shall submit any request for review not later than 15 calendar days after the date of issuance of the Final TIDF Determination. The Director of Transportation shall attempt to resolve the dispute in consultation with the project sponsor, and may request additional information from either MTA staff or the project sponsor. The Director of Transportation shall issue his or her decision in writing to the project sponsor not later than 30 calendar days from receipt of the review request, unless the project sponsor and the Director of Transportation mutually agree to extend this period. The Director of Transportation shall cause the decision to be placed in the U.S. Mail on the date of issuance. (3) Appeal to MTA Board of Directors. (A) The project sponsor may appeal the decision of the Director of Transportation on the Final TIDF Determination to the MTA Board of Directors by submitting a written notice of appeal, accompanied by payment of the full amount of the contested fee, to the Secretary of the MTA Board not later than 15 calendar days after the date of issuance of the Director of Transportation's decision. Any portion of the fee that is not upheld upon appeal to the MTA Board of Directors shall be refunded as set forth in subparagraph (D) below. (B) In order to appeal to the MTA Board of Directors under this Section, a project sponsor appellant must first have attempted to resolve the dispute or question by following the procedure in Section 411.9 (d)(2). The MTA Board Secretary may not accept an appeal for filing under this subsection unless the appellant submits written evidence of this prior attempt. (C) In hearing any appeal of the Final TIDF Determination, the MTA Board's jurisdiction is strictly limited to determining whether the mathematical calculation of the TIDF is accurate and resolving any technical disputes over the use, occupancy, floor area, unit count and mix, or other objective criteria upon which the applicable provisions of law dictated the calculation. (D) The MTA Board shall schedule the appeal for hearing within 90 calendar days of the date of submission of the appeal, and shall issue a decision within 60 days of hearing the appeal. Within five business days of the MTA Board's decision, the MTA Board Secretary shall cause the decision of the MTA Board to be placed in the U.S. Mail addressed to the appellant. The decision shall be accompanied by any refund of the TIDF paid due to appellant following the MTA Board's decision. Any amount refunded shall bear interest at the rate of 2/3 of 1 percent per month or fraction thereof, or the average rate of interest computed over the preceding 6-month period obtained by the San Francisco Treasurer on deposits of public funds at the time the refund is made, whichever rate is lower, and shall be computed from the date of payment of the fee to the date of refund plus interest. (4) Payment and Collection. (A) Payment of TIDF. The TIDF shall be due and payable to the MTA not later than 30 days after the date of mailing of the Final TIDF Determination unless the project sponsor has timely requested review by the Director of Transportation under Section 411.9 (d)(2) or initiated an appeal to the MTA Board of Directors under Section 411.9 (d)(3), in which case any TIDF shall be due and payable to MTA on the earlier of 30 days after the date of the Director of Transportation's decision under Section 411.9 (d)(2) or at the time of submission of the written notice of appeal to the MTA Board of Directors under Section 411.9 (d)(3)(A) above. (B) Payment of the TIDF imposed under this section is delinquent if (i) in the case of a fee not payable in installments, the fee is not paid by the dates set forth in the preceding paragraph; or (ii) in the case of a fee for Integrated PDR subject to Section 428A of this Code, any installment of the fee is not paid within 30 days of the date fixed for payment. In such case, MTA shall mail an additional request for payment to the project sponsor stating that: (i) If the amount due is not paid within 30 days of the date of mailing of the additional request and notice, interest at the rate of one and one-half percent per month or portion thereof shall be assessed upon the fee due and shall be computed from the date of delinquency until the date of payment; and (ii) If the account is not current within 30 days of the date of mailing of the additional request and notice, MTA shall institute lien proceedings in accordance with Section 408(b).

(Added by Ord. 247-12 , File No. 120523, App. 12/18/2012, Eff. 1/17/2013) [TRANSPORTATION SUSTAINABILITY FEE] SEC. 411A. TRANSPORTATION SUSTAINABILITY FEE. Sections 411A.1 through 411A.8 (hereafter referred to collectively as "Section 411A") set forth the requirements and procedures for the Transportation Sustainability Fee ("TSF"). (Added by Ord. 200-15, File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016) SEC. 411A.1. FINDINGS. (a) In 1981, San Francisco ("the City") enacted Ordinance No. 224-81, imposing a Transit Impact Development Fee ("TIDF") on new office development in the downtown area. The TIDF was based on studies showing that the development of new office uses places a burden on the City's transit system, especially in the downtown area of San Francisco during commute hours, known as "peak periods." (b) The City later amended the TIDF, and made it applicable to non-residential Development Projects citywide, recognizing that development has transportation impacts across the City's transportation network. (c) Starting in 2009, the City and the San Francisco County Transportation Authority worked to develop the concept of a comprehensive citywide transportation fee and supporting nexus study (the "TSF Nexus Study"). The fee would offset impacts of Development Projects, both residential and non-residential, on the City's transportation network, including impacts on transportation infrastructure that support pedestrian and bicycle travel. The Nexus Study is on file with the Clerk of the Board of Supervisors in File No. 150790, and is incorporated herein by reference. (d) The TSF Nexus Study concluded that all new land uses in San Francisco will generate an increased demand for transportation infrastructure and services, and recommended that the TSF apply to both residential and non-residential Development Projects in the City. While the Nexus Study found that all new land uses in San Francisco will generate this increased demand for transportation, the Board finds that it is in the public interest to exempt some uses from payment of the fee, in order to promote other important City policies and priorities, such as affordable housing, small businesses and charitable organizations. The Board finds that Hospital and Health Service projects, however, are generally of such scope and size that they create a substantial demand for transportation infrastructure and services, and therefore, they should contribute to the TSF to meet this demand. (e) In accordance with the TSF Nexus Study, Section 411A imposes a citywide transportation fee, the TSF, which will allow the San Francisco Municipal Transportation Agency ("SFMTA") and other regional transportation agencies serving San Francisco to meet the demand generated by new development and thus maintain their existing level of service. Section 411A will require sponsors of Development Projects in the City to pay a fee that is reasonably related to the financial burden such projects impose on the City. This financial burden is measured by the cost that will be incurred by SFMTA and other transportation agencies serving San Francisco to meet the demand for transit capital maintenance, transit capital facilities and fleet, and pedestrian and bicycle infrastructure (also referred to as "complete streets" infrastructure) created by new development throughout the City. (f) The TSF Nexus Study justifies charging fee rates higher than those Section 411A imposes. The rates imposed herein take into consideration the recommendations of a TSF Economic Feasibility Study that the City prepared in conjunction with TSF. The TSF Economic Feasibility Study took into account the impact of the TSF on the feasibility of development, throughout the City. The TSF Economic Feasibility Study is on file with the Clerk of the Board of Supervisors in File No. 150790,1 and is incorporated herein by reference. (g) The fee rates charged herein are no higher than necessary to cover the reasonable costs of providing transportation infrastructure and service to the population associated with the new Development Projects, such as residents, visitors, employees and customers. The TSF will provide revenue that is significantly below the costs that SFMTA and other transit providers will incur to mitigate the transportation infrastructure and service needs resulting from the Development Projects. (h) The TSF is an efficient and equitable method of providing funds to mitigate the transportation demands imposed on the City by new Development Projects. (i) More recently, the City adopted the San Francisco Citywide Nexus Analysis (“Nexus Analysis”) and the San Francisco Infrastructure Level of Service Analysis, both on file with the Clerk of the Board in File No. 230764. The Nexus Analysis evaluated the TSF, in addition to other transportation impact fees. In Section 401A, the Board adopted the findings and conclusions of those studies and the general and specific findings in that Section, specifically including the Transit Infrastructure Findings, and incorporates those by reference herein to support the imposition of the fees under this Section. (Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016; amended by Ord. 193-23, File No. 230764, App. 9/15/2023, Eff. 10/16/2023) AMENDMENT HISTORY Former divisions (i)-(i)(5) deleted; new division (i) added; Ord. 193-23, Eff. 10/16/2023. CODIFICATION NOTE 1. The file number is blank in Ord. 222-15, but is set forth here as shown in Ord. 200-15. SEC. 411A.2. DEFINITIONS. See Section 401 of this Article 4 for definitions of terms applicable to this Section 411A. In addition, the following abbreviations are used throughout Section 411A: TIDF (Transit Impact Development Fee); TSF (Transportation Sustainability Fee). (Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016) SEC. 411A.3. APPLICATION OF TSF. (a) Except as provided in Subsection (b), the TSF shall apply to any Development Project in the City that results in: (1) More than twenty new dwelling units; (2) New group housing facilities, or additions of 800 gross square feet or more to an existing group housing facility; (3) New construction of a Non-Residential use in excess of 800 gross square feet, or additions of 800 gross square feet or more to an existing Non-Residential use; or (4) New construction of a PDR use in excess of 1,500 gross square feet, or additions of 1,500 gross square feet or more to an existing PDR use; or (5) Change or Replacement of Use, such that the rate charged for the new use is higher than the rate charged for the existing use, regardless of whether the existing use previously paid the TSF or TIDF. (6) Change or Replacement of Use from a Hospital or a Health Service to any other use. (b) Exemptions. Notwithstanding Subsection (a), the TSF shall not apply to the following: (1) City Projects. Development Projects on property owned by the City, except for that portion of a Development Project that may be developed by a private sponsor and not intended to be occupied by the City or other agency or entity exempted under Section 411A, in which case the TSF shall apply only to such non-exempted portion. Development Projects on property owned by a private person or entity and leased to the City shall be subject to the fee, unless such Development Project is otherwise exempted under Section 411A. (2) Redevelopment Projects and Projects with Development Agreements. Development Projects in a Redevelopment Plan Area or in an area covered by a Development Agreement in existence at the time a building or site permit is issued for the Development Project, to the extent payment of the TSF would be inconsistent with such Redevelopment Plan or Development Agreement. (3) Projects of the United States. Development Projects located on property owned by the United States or any of its agencies to be used exclusively for governmental purposes. (4) Projects of the State of California. Development Projects located on property owned by the State of California or any of its agencies to be used exclusively for governmental

purposes. (5) Affordable Housing Projects. Affordable housing, pursuant to the provisions of Planning Code Section 406(b), other than that required by Planning Code Sections 415 or 419 et seq., or any units that trigger a Density Bonus under California Government Code Sections 65915-65918. (6) Small Businesses. Each Change of Use from PDR to Non-Residential, or expansion of an existing PDR or Non-Residential use through an addition that adds new gross floor area to an existing building, shall be exempt from the TSF, provided that: (A) the gross square footage of the resulting individual unit of PDR or Non-Residential use is not greater than 5,000 gross square feet, and (B) the resulting use is not a Formula Retail use, as defined in Section 303.1 of this Code. This exemption shall not apply to new construction or Replacement of Use. (7) Charitable Exemptions. (A) The TSF shall not apply to any portion of a project located on a property or portion of a property that will be exempt from real property taxation or possessory interest taxation under California Constitution, Article XIII, Section 4, as implemented by California Revenue and Taxation Code Section 214. However, any Hospital or Health Service that requires an Institutional Master Plan under Section 304.5 of the Planning Code shall not be eligible for this charitable exemption, and shall as of the effective date of this Ordinance* be subject to the TSF, as set forth in Section 411A.4 and 411A.5, below. (B) Any project receiving a Charitable Exemption shall maintain its tax exempt status, as applicable, for at least 10 years after the issuance of its Certificate of Final Completion. If the property or portion thereof loses its tax exempt status within the 10-year period, then the property owner shall be required to pay the TSF that was previously exempted. Such payment shall be required within 90 days of the property losing its tax exempt status. (C) If a property owner fails to pay the TSF within the 90-day period, a notice for request of payment shall be served by the Development Fee Collection Unit at DBI under Section 107A.13 of the San Francisco Building Code. Thereafter, upon nonpayment, a lien proceeding shall be instituted under Section 408 of this Article and Section 107A.13.15 of the San Francisco Building Code. (D) The Zoning Administrator shall approve and order the recordation of a Notice in the Official Records of the Recorder of the City and County of San Francisco for the subject property prior to the issuance of a building or site permit. This Notice shall state the amount of the TSF exempted per this subsection (b)(7). It shall also state the requirements and provisions of subsections (b)(7)(B) and (b)(7)(C) above. (c) Timing of Payment. The TSF shall be paid consistent with the timing set forth in Section 107A.13.3 of the San Francisco Building Code. (d) Application of the TSF to Projects in the Approval Process at the Effective Date of Section 411A. The TSF shall apply to Development Projects that are in the approval process at the effective date of Section 411A, except as modified below: (1) Projects that have a Development Application approved before the effective date of this Section shall not be subject to the TSF, but shall be subject to the TIDF at the rate applicable pursuant to Planning Code Sections 411.3(e) and 409, as well as any other applicable fees. (2) Projects that have filed a Development Application or environmental review application on or before July 21, 2015, and have not received approval of any such application, shall be subject to the TSF as follows, except as described in subsection (3) below: (A) Residential Uses subject to the TSF shall pay 50% of the applicable residential TSF rate, as well as any other applicable fees. (B) The Non-residential or PDR portion of any project shall be subject to the TSF but pay the applicable TIDF rate pursuant to Planning Code Sections 411.3(e) and 409, as well as any other applicable fees. (3) Projects that have not filed a Development Application or environmental review application before July 22, 2015, and file the first such application on or after July 22, 2015, and have not received approval of any such application, as well as projects within the Central SoMa Special Use District that have a Central SoMa Fee Tier of A, B, or C, as defined in Section 423.2, regardless of the date filed of any Development Application, shall be subject to the TSF as follows: (A) Residential Uses subject to the TSF shall pay 100% of the applicable residential TSF rate, as well as any other applicable fees. (B) The Non-residential or PDR portion of any project shall pay 100% of the applicable Non-residential or PDR TSF rate, as well as any other applicable fees. (e) Effect of TSF on TIDF and Development Subject to TIDF. (1) The provisions of this Section 411A are intended to supersede the provisions of Section 411 et seq. as to new development in the City as of the effective date of Section 411A, except as stated below. The provisions of Section 411 et seq. are hereby suspended, with the following exceptions: (A) Section 411 et seq. shall remain operative and effective with respect to any Redevelopment Plan, Development Agreement, Interagency Cooperation Agreement, or any other agreement entered into by the City, the former Redevelopment Agency or the Successor Agency to the Redevelopment Agency, that is valid and effective on the effective date of Section 411A, and that by its terms would preclude the application of Section 411A, and instead allow for the application of Section 411 et seq. (B) Section 411 et seq. shall remain operative and effective with respect to Development Projects that are in the approval process as of the effective date of Section 411A, and for which the TIDF is imposed as set forth in Section 411A.3(d). (C) Section 411 et seq. shall remain operative and effective with respect to imposition and collection of the TIDF for any new development for which a Development Application was approved prior to the effective date of Section 411A, and for which TIDF has not been paid. (2) Notwithstanding subsection (e)(1) above, if the City Attorney certifies in writing to the Clerk of the Board of Supervisors that a court has determined that the provisions of Section 411A are invalid or unenforceable in whole or substantial part, the provisions of Section 411 shall no longer be suspended and shall become operative as of the effective date of the court ruling. In that event, the City Attorney shall cause to be printed appropriate notations in the Planning Code indicating that the provisions of Section 411A are suspended, and the provisions of Section 411 are no longer suspended. (3) The City Attorney's certification referenced in subsection (e)(2) above shall be superseded if the City Attorney thereafter certifies in writing to the Clerk of the Board of Supervisors that the provisions of Section 411A are valid and enforceable in whole or in substantial part because the court decision referenced in subsection (e)(2) has been reversed, overturned, invalidated, or otherwise rendered inoperative with respect to Section 411A. In that event, the provisions of Section 411A shall no longer be suspended and shall become operative as of the date the court decision no longer governs, and the provisions of Section 411 shall be suspended except as specified in Section 411A. Further, the City Attorney shall cause to be printed appropriate notations in the Planning Code indicating the same. (Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016; amended by Ord. 296-18, File No. 180184, App. 12/12/2018, Eff. 1/12/2019; Ord. 196-25, File No. 250657, App. 10/24/2025, Eff. 11/24/2025) AMENDMENT HISTORY Divisions (d)(1), (d)(2), (d)(2)(B), and (d)(3) amended; Ord. 296-18, Eff. 1/12/2019. Division (c) amended; Ord. 196-25, Eff. 11/24/2025. * Editor's Note: The phrase "as of the effective date of this Ordinance" was added to this section by Ord. 222-15 , eff. 1/17/2016. SEC. 411A.4. CALCULATION OF TSF. (See Interpretations related to this Section.) (a) Calculation. The TSF shall be calculated on the basis of the amount of new gross square feet created by the Development Project, multiplied by the TSF rate in effect at the issuance of the First Construction Document for each of the applicable land use categories within the Development Project, as provided in the Fee Schedule set forth in Section 411A.5, except as provided in subsections (b)-(e), below. An accessory use shall be charged at the same rate as the underlying use to which it is accessory. In reviewing whether a Development Project is subject to the TSF, the project shall be considered in its entirety. A project sponsor shall not seek multiple applications for building permits to evade paying the TSF for a single Development Project. (b) Change or Replacement of Use. When calculating the TSF for a development project in which there is a Change or Replacement of Use such that the rate charged for the new land use category is higher than the rate charged for the category of the existing legal land use, the TSF per square foot rate shall be the difference between the rate charged for the new and the existing use. (c) Calculation Method for Residential Uses. Areas of Residential use within a project that creates no more than 99 dwelling units shall pay the fee listed in Table 411A.5. When a project creates more than 99 dwelling units, the fees for areas of Residential use shall be calculated as follows: The number of dwelling units greater than 99 shall be divided by the total number of dwelling units created to determine the proportion of the project represented by those dwelling units. The resulting quotient shall be multiplied by the total gross floor area of

Residential use in the project. The resulting product represents the number of gross square feet of Residential use in the project that is subject to the higher fee rate in Table 411A.5 for dwelling units above 99. The remainder of gross square feet of Residential use in the project is subject to the lower fee rate in Table 411A.5 for dwelling units at or below 99. (d) Calculation Method for Hospitals. For any project creating a new Hospital use, or expanding an existing Hospital use, as defined in Section 102 of this Code, the number of Gross Square Feet that shall be used to calculate the TSF shall be calculated by the following formula:

GSF of New Hospital Use × ( Net increase of licensed inpatient beds in the City and County of San Francisco created by the proposed Hospital use for the associated licensed hospital operator ) Total number of existing licensed inpatient beds in the City and County of San Francisco for the associated licensed hospital operator

This formula calculates the number of gross square feet of the new Hospital use, multiplied by the ratio of the net increase of licensed inpatient beds in the City and County of San Francisco resulting from the proposed Hospital use for the associated licensed hospital operator to the total number of existing licensed inpatient beds in the City and County of San Francisco, including licensed beds at one or more locations, for the associated licensed hospital operator. The gross square feet resulting from this formula shall be subject to the TSF rate set forth in Table 411A.5. (e) Calculation Method for Changes or Replacements of Use, from a Hospital to Any Other Use. If a Hospital use that was previously subject to the TSF undergoes a Change or Replacement of Use to any other use, the rate applicable to the new use shall be applied to any gross square feet of previous Hospital use that was excluded from the fee calculation per the formula established in Section 411A.4(d). (Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016) SEC. 411A.5. TSF SCHEDULE. (a) Development Projects subject to the TSF shall pay the following fees, as adjusted annually in accordance with Planning Code Section 409(b). Table 411A.5. TSF Schedule Land Use Categories TSF Residential, 21-99 units $7.74 for all gsf of Residential use in the first 99 dwelling units (see Section 411A.4(c) above). Residential, all units above 99 units $8.74 for all gsf of Residential use in all dwelling units at and above the 100th unit (see Section 411A.4(c) above). Non-Residential, except Hospitals and Health Services, 800-99,999 gsf $18.04 for all gsf of Non-Residential uses less than 100,000 gsf. Non-Residential, except Hospitals and Health Services, all gsf above 99,999 gsf, in all areas of the City except the Central South of Market Area Plan $24.04 for all gsf of Non-Residential use greater than 99,999 gsf. Non-Residential, except Hospitals and Health Services, all gsf above 99,999 gsf, in the Central South of Market Area Plan $21.04 for all gsf of Non-Residential use greater than 99,999 gsf. Hospitals $18.74 per calculation method set forth in Section 411A.4(d). Health Services, all gsf above 12,000 gsf $11.00 for all gsf above 12,000 gsf Production, Distribution and Repair $7.61

(b) Development Projects in the Market & Van Ness Residential Special Use District may propose to pay their TSF in kind, as set forth in Section 249.33. (Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016; amended by Ord. 138-18, File No. 180117, App. 6/20/2018, Eff. 7/21/2018, Oper. 7/21/2018 and 1/12/2019; Ord. 126-20, File No. 200559, App. 7/31/2020, Eff. 8/31/2020) AMENDMENT HISTORY Table 411A.5 amended; Ord. 138-18, Oper. 7/21/2018 and 1/12/2019. Division (a) designated; division (b) added; Ord. 126-20, Eff. 8/31/2020. SEC. 411A.6. TSF EXPENDITURE PROGRAM. As set forth in the Nexus Analysis, on file with the Clerk of the Board of Supervisors File No. 230764, TSF funds may only be used to reduce the burden imposed by Development Projects on the City’s transportation system. Expenditures shall be allocated as follows, giving priority to specific projects identified in the different Area Plans:

Table 411A.6A. TSF Expenditure Program Transit Capital Maintenance Subtotal 61% Transit Service Expansion & Reliability Improvements - San Francisco Subtotal 32% Transit Service Expansion & Reliability Improvements - Regional Transit Providers Subtotal 2% Complete Streets (Bicycle and Pedestrian) Improvements Subtotal 3% Program Administration 2% Total 100.0%

Within the Rincon Hill Community Improvements Program Area, per Planning Code Section 418 and the Visitacion Valley Fee Area, per Planning Code Section 420, expenditures shall be allocated as follows:

Table 411A.6B. TSF Expenditure Program in Rincon Hill and Visitacion Valley Transit Capital Maintenance Subtotal 61% Transit Service Expansion & Reliability Improvements - San Francisco Subtotal 35% Transit Service Expansion & Reliability Improvements - Regional Transit Providers Subtotal 2%

Complete Streets (Bicycle and Pedestrian) Improvements Subtotal 0% Program Administration 2% Total 100.0%

(Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016; amended by Ord. 193-23, File No. 230764, App. 9/15/2023, Eff. 10/16/2023) AMENDMENT HISTORY Undesignated introductory paragraph amended; Ord. 193-23, Eff. 10/16/2023. SEC. 411A.7. TSF FUND. Money received from collection of the TSF, including earnings from investments of the TSF, shall be held in trust by the Treasurer of the City and County of San Francisco under California Government Code Section 66006 of the Mitigation Fee Act. It shall be distributed according to the fiscal and budgetary provisions of the San Francisco Charter and the Mitigation Fee Act, subject to the following conditions and limitations. As reasonably necessary to mitigate the impacts of new development on the City's public transportation system, TSF funds may be used to fund transit capital maintenance projects, transit capital facilities and fleet, and complete streets (pedestrian and bicycle) infrastructure. These expenditures may include, but are not limited to: capital costs associated with establishing new transit routes, expanding transit routes, and increasing service on existing transit routes, including, but not limited to, procurement of related items such as rolling stock, and design and construction of bus shelters, stations, tracks, and overhead wires; capital or maintenance costs required to add revenue service hours or enhanced capacity to existing routes; capital costs of pedestrian and bicycle facilities, including, but not limited to, sidewalk paving and widening, pedestrian and bicycle signalization of crosswalks or intersection, bicycle lanes within street right-of-way, physical protection of bicycle facilities from motorized traffic, bike sharing, bicycle parking, and traffic calming. Proceeds from the TSF may also be used to administer, enforce, or defend Section 411A. (Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016) SEC. 411A.8. THREE YEAR REVIEW OF ECONOMIC FEASIBILITY STUDY. Every three years, or sooner if requested by the Mayor, the Planning Commission, or the Board of Supervisors, the SFMTA shall update the TSF Economic Feasibility Study. This update shall analyze the impact of the TSF on the feasibility of development, throughout the City. This update shall be in addition to the five-year evaluation of all development fees mandated by Section 410 of this Code. (Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015 and Ord. 222-15 , File No. 155521, App. 12/18/2015, Eff. 1/17/2016) SEC. 411A.9. FURTHER STUDY OF ECONOMIC FEASIBILITY. The Controller and the Planning Department shall study the feasibility of creating a variable impact fee structure based on economic feasibility of projects in different areas of the City, and report back to the Board of Supervisors within six months of the effective date of this Ordinance No. 200-15 .1 (Added by Ord. 200-15 , File No. 150790, App. 11/25/2015, Eff. 12/25/2015) CODIFICATION NOTE 1. Blank in Ord. 200-15 ; ordinance number inserted by the codifier. [DOWNTOWN PARK FEE] SEC. 412. DOWNTOWN PARK FEE. Sections 412.1 through 412.6, hereafter referred to as Section 412.1 et seq., set forth the requirements and procedures for the Downtown Park Fee. The effective date of these requirements shall be either September 17, 1985, which is the date that the requirements originally became effective, or the date a subsequent modification, if any, became effective. (Added by Ord. 108-10, File No. 091275, App. 5/25/2010; amended by Ord. 13-26, File No. 251099, App. 2/13/2026, Eff. 3/16/2026) AMENDMENT HISTORY Section amended; Ord. 13-26, Eff. 3/16/2026. SEC. 412.1. PURPOSE AND FINDINGS SUPPORTING DOWNTOWN PARK FEE. (a) Purpose. Existing public park facilities located in the downtown office districts are at or approaching capacity utilization by the daytime population in those districts. The need for additional public park and recreation facilities in the downtown districts will increase as the daytime population increases as a result of continued office development in those areas. While the open space requirements imposed on individual office and retail developments address the need for plazas and other local outdoor sitting areas to serve employees and visitors in the districts, such open space cannot provide the same recreational opportunities as a public park. In order to provide the City and County of San Francisco with the financial resources to acquire and develop public park and recreation facilities which will be necessary to serve the burgeoning daytime population in these districts, a Downtown Park Fund shall be established as set forth herein. (b) Findings. The Board of Supervisors has reviewed the San Francisco Citywide Nexus Analysis (“Nexus Analysis”), and the San Francisco Infrastructure Level of Service Analysis, both on file with the Clerk of the Board in File No. 230764 and, under Section 401A, adopts the findings and conclusions of those studies and the general and specific findings in that Section, specifically including the Recreation and Open Space Findings, and incorporates those by reference herein to support the imposition of the fees under this Section. (Added by Ord. 108-10, File No. 091275, App. 5/25/2010 ; amended by Ord. 182-12 , File No. 120665, App. 8/8/2012, Eff. 9/7/2012; Ord. 50-15 , File No. 150149, App. 4/24/2015, Eff. 5/24/2015; Ord. 193-23, File No. 230764, App. 9/15/2023, Eff. 10/16/2023) AMENDMENT HISTORY Section amended; Ord. 182-12 , Eff. 9/7/2012. Section header amended; former section designated as division (a) and amended; division (b) added; Ord. 50-15 , Eff. 5/24/2015. Division (b) amended; Ord. 193-23, Eff. 10/16/2023. SEC. 412.2. DEFINITIONS. See Section 401 of this Article. (Added by Ord. 108-10, File No. 091275, App. 5/25/2010) SEC. 412.3. APPLICATION. Section 412.1 et seq. shall apply to a proposed office development project within the C-3-O, C-3-O (SD), C-3-R, C-3-G or C-3-S Use Districts that results in a net addition of gross floor area of office use. These requirements are in addition to any applicable requirements set forth in Section 138 of this Code. (Added by Ord. 108-10, File No. 091275, App. 5/25/2010) SEC. 412.4. IMPOSITION OF DOWNTOWN PARK FEE REQUIREMENT.