For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.

EARLY CARE AND EDUCATION COMMERCIAL RENTS TAX ORDINANCE

SF-BUSTAX art. 21
in effect

SF Business and Tax Regulations Code § 2101 FINDINGS.

SF Business and Tax Regulations Code § 2102 SHORT TITLE.

SF Business and Tax Regulations Code § 2103 DEFINITIONS.

SF Business and Tax Regulations Code § 2104 IMPOSITION OF TAX.

SF Business and Tax Regulations Code § 2105 EXEMPTIONS AND EXCLUSIONS.

SF Business and Tax Regulations Code § 2106 SMALL BUSINESS EXEMPTION.

SF Business and Tax Regulations Code § 2106.1 CREDIT FOR CHILD CARE FACILITIES.

SF Business and Tax Regulations Code § 2107 FILING; COMBINED RETURNS.

SF Business and Tax Regulations Code § 2108 TAX COLLECTOR AUTHORIZED TO DETERMINE GROSS RECEIPTS.

SF Business and Tax Regulations Code § 2109 CONSTRUCTION AND SCOPE OF THE EARLY CARE AND EDUCATION COMMERCIAL RENTS TAX ORDINANCE.

SF Business and Tax Regulations Code § 2110 ADMINISTRATION OF THE EARLY CARE AND EDUCATION COMMERCIAL RENTS TAX ORDINANCE.

SF Business and Tax Regulations Code § 2111 DEPOSIT OF PROCEEDS.

SF Business and Tax Regulations Code § 2112 EXPENDITURE OF PROCEEDS.

SF Business and Tax Regulations Code § 2113 AMENDMENT OF ORDINANCE.

SF Business and Tax Regulations Code § 2114 EFFECT OF STATE AND FEDERAL AUTHORIZATION.

SF Business and Tax Regulations Code § 2115 SEVERABILITY.

SF Business and Tax Regulations Code § 2116 SAVINGS CLAUSE.

Source: City and County of San Francisco, Charter and Municipal Codes (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/san_francisco/latest/sf_business/0-0-0-48106Fetched: 11/1/2026