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

ADDITIONAL EXEMPTIONS.

SF Business and Tax Regulations Code § 707
in effect
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SEC. 707. ADDITIONAL EXEMPTIONS. All components of gas and electric bills calculated on the baseline rate, as defined in Section 739 of the California Public Utilities Code, as amended, shall be exempt from the utility users tax. An exemption shall also apply to any universal lifeline service rate established by State authorities for telephone service or any lifeline rate established by local authority for water service. (Amended by Ord. 578-85, App. 12/27/85; Ord. 21-98, App. 1/16/98)
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/0-0-0-1682Fetched: 11/1/2026

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707 | Corpus