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Form a Business

BUSINESS REGISTRATION

SF-BUSTAX art. 12
in effect

SF Business and Tax Regulations Code § 852 OPERATION OF DEFINITIONS.

SEC. 852. OPERATION OF DEFINITIONS. Except where the context otherwise requires: (a) the terms used in this Article 12 shall have the meanings given to them in Sections 852.1 and 852.2 of this Article; and (b) terms not defined in this Article that are defined in Article 6 of the Business and Tax Regulations Code shall have the same meaning as given to them in that Article. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Proposition M, 11/5/2024, Eff. 12/20/2024)

SF Business and Tax Regulations Code § 852.1 "NEWLY ESTABLISHED BUSINESS."

SEC. 852.1. "NEWLY ESTABLISHED BUSINESS." (a) The term "newly established business" means a business that was not conducted within the City during the immediately preceding tax year. The following shall not be considered newly established businesses: (1) A business conducted from a new location, whether within or without the City, if the business conducted at the location during the preceding tax year was discontinued prior to or concurrently with commencement of business at the new location. (2) A business that was conducted within the City at any time during the preceding tax year. (b) The Tax Collector may, on written application by the taxpayer, and after considering all the facts and circumstances, determine that a business described in Subsection (a) of this Section is in fact newly established and not a continuation of a business conducted within the City during the immediately preceding tax year. (Added as Sec. 852.4 by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 222-14 , File No. 140798, App. 11/7/2014, Eff. 12/7/2014) (Former Sec. 852.1 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered as Sec. 6.2-5 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

SF Business and Tax Regulations Code § 852.2 "REGISTRATION CERTIFICATE."

SEC. 852.2. "REGISTRATION CERTIFICATE." The term "registration certificate" means a registration certificate issued by the Tax Collector in accordance with the provisions of this Article. (Added as Sec. 852.7 by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 852.2 added by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered as Sec. 6.2-6 and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

SF Business and Tax Regulations Code § 852.3

SF Business and Tax Regulations Code § 852.8

SEC. 852.8. (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; renumbered as Sec. 852.3 by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 852.8 renumbered as Sec. 852.10 by Ord. 177-01, File No. 010826, App. 8/17/2001)

SF Business and Tax Regulations Code § 852.9

SEC. 852.9. (Added by Ord. 177-01, File No. 010826, App. 8/17/2001; renumbered as Sec. 852.4 by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 852.9 renumbered as Sec. 852.11 by Ord. 177-01, File No. 010826, App. 8/17/2001)

SF Business and Tax Regulations Code § 853 REGISTRATION CERTIFICATE - REQUIRED.

SEC. 853. REGISTRATION CERTIFICATE - REQUIRED. (a) Except as provided in subsections (d) and (e), no person may engage in business within the City unless the person has obtained a current registration certificate pursuant to this Article 12. Every person engaging in business within the City shall conspicuously display a current registration certificate on the business premises, regardless of whether such person is subject to tax pursuant to the provisions of the Business and Tax Regulations Code. (b) Any organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d), or 401(a) of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504, and 508 of Title 26 of the Internal Revenue Code of 1986, as amended, and engaging in business within the City shall obtain a registration certificate. (c) Failure to obtain a registration certificate shall not absolve any person from payment of any tax imposed or license required by the City. (d) A person receiving rental income in connection with the operation of any of the following shall not, by reason of that fact alone, be required to obtain a registration certificate pursuant to this Article 12: (1) a cooperative housing corporation, as defined in Section 216(b) of the Internal Revenue Code of 1986, as amended; (2) one residential structure consisting of fewer than four units; or (3) one residential condominium. (e) The requirements to obtain a registration certificate and pay a fee under this Article 12 shall be suspended for any driver for a transportation network company and for any taxi driver. The suspension in this subsection (e) is qualified and defined solely for purposes of this subsection (e) as follows: (1) The suspension applies only to drivers whose business activity in the City is limited to transportation network company driving and/or taxi driving. (2) “Transportation network company” has the same meaning as in Section 5431(c) of the California Public Utilities Code. (3) “Taxi” has the same meaning as in Section 1102 of Article 1100 of the Transportation Code. (4) The Board of Supervisors may at any time, by ordinance, terminate the suspension without such termination constituting a tax increase under Article XIIIC of the California Constitution. (f) (1) Beginning with the registration year commencing April 1, 2026, the requirements to obtain a registration certificate and pay a fee under this Article 12 are suspended for Qualified Lessors. For purposes of this subsection (f), the term “Qualified Lessor” has the same meaning as that term is defined in Section 952.3(h) of Article 12-A-1 of the Business and Tax Regulations Code. (2) The suspension in this subsection (f) shall apply only with respect to the Qualified Lessor’s separate filing and payment obligations for its lease of residential real estate units. The suspension shall not apply to any business activity related to any other space, either within the same building or other buildings, that is not residential real estate. (3) The Board of Supervisors may at any time, by ordinance, terminate the suspension in this subsection (f) without such termination constituting a tax increase under Article XIIIC of the California Constitution. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 93-18, File No. 180157, App. 4/27/2018, Eff. 5/28/2018, Retro. 1/1/2018; Ord. 298-19, File No. 191107, App. 12/20/2019, Eff. 1/20/2020; Ord. 43-21, File No. 210180, App. 4/2/2021, Eff. 5/3/2021; Ord. 59-22, File No. 220057, App. 4/15/2022, Eff. 5/16/2022; Ord. 45-23, File No. 221162, App. 4/14/2023, Eff. 5/15/2023; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025; Ord. 209-25, File No. 250891, App. 10/31/2025, Eff. 12/1/2025)

SF Business and Tax Regulations Code § 855 REGISTRATION CERTIFICATE - FEE.

SEC. 855. REGISTRATION CERTIFICATE - FEE. (a) Fee for Registration Years Ending After June 30, 2015, but On or Before June 30, 2021. (1) General Rule. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, the annual fee for obtaining a registration certificate, for the registration years ending after June 30, 2015, but on or before June 30, 2021, payable in advance, shall be as follows: San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $100,000 | $90 $100,001 to $250,000 | $150 $250,001 to $500,000 | $250 $500,001 to $750,000 | $500 $750,001 to $1,000,000 | $700 $1,000,001 to $2,500,000 | $300 $2,500,001 to $7,500,000 | $500 $7,500,001 to $15,000,000 | $1,500 $15,000,001 to $25,000,000 | $5,000 $25,000,001 to $50,000,000 | $12,500 $50,000,001 to $100,000,000 | $22,500 $100,000,001 to $200,000,000 | $30,000 $200,000,001 and over | $35,000 (2) Fee for Retail Trade, Wholesale Trade, and Certain Services. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, for registration years ending after June 30, 2015, but on or before June 30, 2021, the annual fee for obtaining a registration certificate, payable in advance, for a business that was required to report all of its gross receipts pursuant to Article 12-A-1, Section 953.1 for the preceding tax year, shall be as follows: San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $100,000 | $75 $100,001 to $250,000 | $125 $250,001 to $500,000 | $200 $500,001 to $750,000 | $400 $750,001 to $1,000,000 | $600 $1,000,001 to $2,500,000 | $200 $2,500,001 to $7,500,000 | $400 $7,500,001 to $15,000,000 | $1,125 $15,000,001 to $25,000,000 | $3,750 $25,000,001 to $50,000,000 | $7,500 $50,000,001 to $100,000,000 | $15,000 $100,000,001 to $200,000,000 | $20,000 $200,000,001 and over | $30,000 (b) Fee for Registration Years Beginning On or After July 1, 2021, and On or Before June 30, 2025. (1) General Rule. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate, for the registration years beginning on or after July 1, 2021, and on or before June 30, 2025, payable in advance, shall be as follows: San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $100,000 | $52 $100,000.01 to $250,000 | $86 $250,000.01 to $500,000 | $144 $500,000.01 to $750,000 | $288 $750,000.01 to $1,000,000 | $403 $1,000,000.01 to $1,500,000 | $575 $1,500,000.01 to $2,000,000 | $805 $2,000,000.01 to $2,500,000 | $345 $2,500,000.01 to $7,500,000 | $575 $7,500,000.01 to $15,000,000 | $1,725 $15,000,000.01 to $25,000,000 | $5,751 $25,000,000.01 to $50,000,000 | $14,379 $50,000,000.01 to $100,000,000 | $25,882 $100,000,000.01 to $200,000,000 | $34,510 $200,000,000.01 and over | $40,261 (2) Fee for Retail Trade, Wholesale Trade, and Certain Services. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, for registration years beginning on or after July 1, 2021, and on or before June 30, 2025, the annual fee for obtaining a registration certificate, payable in advance, for a person or combined group that was required to report all of its gross receipts pursuant to Section 953.1 of Article 12-A-1 for the preceding tax year, shall be as follows: San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $100,000 | $43 $100,000.01 to $250,000 | $72 $250,000.01 to $500,000 | $115 $500,000.01 to $750,000 | $230 $750,000.01 to $1,000,000 | $345 $1,000,000.01 to $1,500,000 | $475 $1,500,000.01 to $2,000,000 | $665 $2,000,000.01 to $2,500,000 | $230 $2,500,000.01 to $7,500,000 | $460 $7,500,000.01 to $15,000,000 | $1,294 $15,000,000.01 to $25,000,000 | $4,313 $25,000,000.01 to $50,000,000 | $8,627 $50,000,000.01 to $100,000,000 | $17,255 $100,000,000.01 to $200,000,000 | $23,006 $200,000,000.01 and over | $34,510 (c) Fee for 2025-2026 Registration Year. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for the 2025-2026 registration year, payable in advance, shall be as follows: San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $100,000 | $41 $100,000.01 to $250,000 | $71 $250,000.01 to $500,000 | $120 $500,000.01 to $750,000 | $240 $750,000.01 to $1,000,000 | $330 $1,000,000.01 to $1,500,000 | $469 $1,500,000.01 to $2,000,000 | $656 $2,000,000.01 to $2,500,000 | $848 $2,500,000.01 to $5,000,000 | $1,414 $5,000,000.01 to $7,500,000 | $600 $7,500,000.01 to $15,000,000 | $1,500 $15,000,000.01 to $25,000,000 | $4,875 $25,000,000.01 to $50,000,000 | $15,000 $50,000,000.01 to $100,000,000 | $30,000 $100,000,000.01 to $200,000,000 | $37,500 $200,000,000.01 and over | $45,000 (d) Fee for Registration Years Beginning On or After April 1, 2026. Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for registration years beginning on or after April 1, 2026, payable in advance, shall be as follows: San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee San Francisco Gross Receipts for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $100,000 | $55 $100,000.01 to $250,000 | $95 $250,000.01 to $500,000 | $160 $500,000.01 to $750,000 | $320 $750,000.01 to $1,000,000 | $440 $1,000,000.01 to $1,500,000 | $625 $1,500,000.01 to $2,000,000 | $875 $2,000,000.01 to $2,500,000 | $1,130 $2,500,000.01 to $5,000,000 | $1,885 $5,000,000.01 to $7,500,000 | $800 $7,500,000.01 to $15,000,000 | $2,000 $15,000,000.01 to $25,000,000 | $6,500 $25,000,000.01 to $50,000,000 | $20,000 $50,000,000.01 to $100,000,000 | $40,000 $100,000,000.01 to $200,000,000 | $50,000 $200,000,000.01 and over | $60,000 (e) Fee for Persons Subject to Administrative Office Tax. (1) Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for registration years ending on or before June 30, 2025, payable in advance, for a person or combined group that was required to pay the Administrative Office Tax under Section 953.8 of Article 12-A-1 for the preceding tax year, shall be as follows: San Francisco Payroll Expense for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $2,500,000 | $15,000 $2,500,000.01 to $25,000,000 | $25,000 $25,000,000.01 or more | $35,000 (2) Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for the 2025-2026 registration year, payable in advance, for a person or combined group that was required to pay the Administrative Office Tax under Section 953.8 of Article 12-A-1 for the preceding tax year, shall be as follows: San Francisco Payroll Expense for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $500,000 | $375 $500,000.01 to $1,500,000 | $750 $1,500,000.01 to $2,500,000 | $11,250 $2,500,000.01 to $25,000,000 | $18,750 $25,000,000.01 or more | $26,250 (3) Except as otherwise provided in this Section 855 and Section 856 of this Article 12, and Section 76.3 of Article 2 of this Business and Tax Regulations Code, the annual fee for obtaining a registration certificate for registration years beginning on or after April 1, 2026, payable in advance, for a person or combined group that was required to pay the Administrative Office Tax under Section 953.8 of Article 12-A-1 for the preceding tax year, shall be as follows: San Francisco Payroll Expense for the Immediately Preceding Tax Year | Annual Registration Fee $0 to $500,000 | $500 $500,000.01 to $1,500,000 | $1,000 $1,500,000.01 to $2,500,000 | $15,000 $2,500,000.01 to $25,000,000 | $25,000 $25,000,000.01 or more | $35,000 (f) The amount of annual registration fee under subsections (a) and (e)(1) of this Section 855, for all registration years ending after June 30, 2016, shall be adjusted annually in accordance with the increase in the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/San Jose Area for All Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of December 31 of the preceding year, beginning July 1, 2016. (g) The amount of annual registration fee under subsection (b) of this Section 855, for all registration years ending after June 30, 2022, shall be adjusted annually in accordance with the increase in the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/San Jose Area for All Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of December 31 of the preceding year, beginning July 1, 2022. (h) The amount of annual registration fee under subsections (d) and (e)(3) of this Section 855, for all registration years ending after March 31, 2027, shall be adjusted annually in accordance with the increase in the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/Hayward Area for All Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of December 31 of the calendar year two years prior to the beginning of the registration year, beginning April 1, 2027, rounded to the nearest five dollars. (i) An organization that is exempt from income taxation by Chapter 4 (commencing with Section 23701) of Part 11 of Division 2 of the California Revenue and Taxation Code or Subchapter F (commencing with Section 501) of Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504, and 508 of the Internal Revenue Code of 1986, as amended, shall be exempt from the registration fee under this Article 12, only so long as those exemptions continue to exist under state or federal law. (j) A person shall be exempt from paying the registration fee required by this Section if and to the extent that, and only so long as, federal or state law prohibits the imposition of the registration fee upon such person. (k) The business registration fee is a tax imposed for general governmental purposes and may not be extended or increased without a vote of the people, as provided in Article XIIIC of the California Constitution. This tax may be collected in any manner legally permitted to the City. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Proposition E, App. 11/6/2012, Oper. 12/14/2012; Ord. 222-14 , File No. 140798, App. 11/7/2014, Eff. 12/7/2014; Proposition F, 11/3/2020, Eff. 12/29/2020, Oper. 1/1/2021; Ord. 179-23, File No. 230664, App. 7/28/2023, Eff. 8/28/2023, Retro. 7/1/2023; Proposition M, 11/5/2024, Eff. 12/20/2024)

SF Business and Tax Regulations Code § 856 REGISTRATION CERTIFICATE - APPLICATION AND ISSUANCE.

SF Business and Tax Regulations Code § 857 PROOF OF REGISTRATION REQUIRED TO FILE STATEMENT OF FICTITIOUS BUSINESS NAME.

SEC. 857. PROOF OF REGISTRATION REQUIRED TO FILE STATEMENT OF FICTITIOUS BUSINESS NAME. The County Clerk shall not accept for filing, pursuant to Section 179000 et seq. of the California Business and Professions Code, as amended from time to time, or any successor statute, any statement of fictitious business name representing any new, renewal, addition, withdrawal or abandonment of a fictitious business name until a registration certificate or other evidence is presented which shows that the applicant has complied with this Article. The County Clerk shall promulgate rules and regulations to implement this section. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001)

SF Business and Tax Regulations Code § 858 ISSUANCE OF REGISTRATION CERTIFICATE PROHIBITED TO PERSON NOT IN COMPLIANCE WITH CHILD OR FAMILY SUPPORT ORDER OR JUDGMENT.

SEC. 858. ISSUANCE OF REGISTRATION CERTIFICATE PROHIBITED TO PERSON NOT IN COMPLIANCE WITH CHILD OR FAMILY SUPPORT ORDER OR JUDGMENT. (a) The following definitions shall apply to terms used in this Section: (1) The term "compliance with a judgment or order for support" means that, as set forth in a judgment or order for child or family support, the obligor is no more than 30 calendar days in arrears in making payments in full for current support, in making periodic payments on a support arrearage, or in making periodic payments on a judgment for reimbursement of public assistance, or has obtained a judicial determination that the judgment or order is unenforceable; and (2) The term "Department of Child Support Services" means the Department of Child Support Services of the City. (b) The Department of Child Support Services shall maintain a list of persons included in a case being enforced under Title IV-D of the Social Security Act, as amended from time to time, or any successor statute, for whom a child or family support order or judgment has been rendered by, or registered in, a court of the State of California, and who are not in compliance with that order or judgment. The Department of Child Support Services shall submit an updated list with the names, social security numbers, and last known addresses of these persons to the Tax Collector on a monthly basis. The Department of Child Support Services shall verify that the persons listed are subject to an order or judgment for the payment of support and that these persons are not in compliance with the order or judgment. (c) Promptly after receiving a properly completed application for a registration certificate pursuant to this Article, the Tax Collector shall determine whether the applicant is on the most recent certified list provided by the Department of Child Support Services. If the applicant is on the list, the Tax Collector shall immediately serve notice on the applicant of the Tax Collector's intent to withhold issuance of the annual registration certificate for non-compliance with a judgment or order of support. The notice shall be made personally or by mail to the applicant's last known mailing address on file with the Tax Collector. The notice shall: (1) indicate that the applicant must obtain a release from the Department of Child Support Services as a condition for the issuance of an annual registration certificate; (2) indicate that the applicant may obtain a temporary registration certificate by filing a request for review with the Department of Child Support Services, pursuant to Subsection (e) of this Section within 30 calendar days of the issuance of the Tax Collector's notice; and (3) include a form that the applicant may use to request a review by the Department of Child Support Services. (d) Notwithstanding the requirements of Section 906 of this Article, the Tax Collector shall not issue a registration certificate to an otherwise qualified applicant unless and until the Tax Collector receives a release from the Department of Child Support Services, as provided in Subsection (e) of this Section. The Tax Collector shall issue a temporary registration certificate, valid for a period of 150 days, to any applicant whose name is on the certified list if the applicant is otherwise eligible for a registration certificate and if the applicant requests a review by the Department of Child Support Services within 30 calendar days of the issuance of the Tax Collector's notice and notifies the Tax Collector of such support. (e) If the applicant wishes to challenge the submission of his or her name on the certified list, the applicant shall submit a written request for review to the Department of Child Support Services, on the form provided by the Tax Collector, and shall notify the Tax Collector of such request. The Department of Child Support Services shall establish review procedures to allow an applicant to have the underlying arrearage and any relevant defenses investigated, to provide an applicant information on the process of obtaining a modification of a support order, or to provide an applicant assistance in the establishment of a payment schedule on arrearages if the circumstances so warrant. The Department of Child Support Services shall inform the applicant in writing of his or her findings upon completion of the review. The Department of Child Support Services shall immediately send a release to the Tax Collector and the applicant, if any of the following conditions are met: (1) The applicant is found to be in compliance or enters an agreement with the Department of Child Support Services for a payment schedule on arrearages or reimbursement; or (2) The applicant has obtained a judicial finding of compliance with a judgment or order of support; or (3) The applicant has filed and served a request for judicial review pursuant to this Section, but a resolution of that review will not be made within the 150-day period of the temporary registration certificate. This paragraph shall only apply if the delay in completing the judicial review process does not result from the applicant's failure to act in a reasonable, timely and diligent manner upon receiving the Department of Child Support Services' notice of findings. (f) Except as otherwise provided in this Section, the Department of Child Support Services shall not issue a release if the applicant is not in compliance with a judgment or order for support. If, upon completing a review initiated pursuant to Subsection (e) of this Section, the Department of Child Support Services finds that a release should not be issued, the Department of Child Support Services shall notify the applicant in writing that the applicant may, by filing an order to show cause or notice of motion, request any or all of the following: (1) Judicial review of the Department of Child Support Services' decision not to issue a release; or (2) A judicial determination of compliance; or (3) A modification of the support judgment or order. The notice of findings of the Department of Child Support Services shall contain the name and address of the court in which the applicant shall file the order to show cause or notice of motion and inform the applicant that his or her name shall remain on the list prepared by the Department of Child Support Services pursuant to this Section if the applicant does not timely request judicial review. The applicant shall comply with all statutes and rules of court regarding orders to show cause and motions. (g) The request for judicial review shall be served by the applicant upon the Department of Child Support Services within seven calendar days of the filing of the petition, notice of motion or order to show cause. If the judicial review results in a finding by the court that the obligor is in compliance with the judgment or order for support, the Department of Child Support Services shall immediately send a release in accordance with Subsection (e) of this Section to the Tax Collector. (h) If the Tax Collector does not receive a release from the Department of Child Support Services upon expiration of the applicant's temporary registration certificate, the Tax Collector shall refer the case to the Department of Child Support Services. (i) The Tax Collector and the Department of Child Support Services shall enter into a cooperative agreement to provide for the receipt by the Tax Collector of federal funds to cover that portion of costs incurred by the Tax Collector in implementing this Section which are reimbursable according to federal law and regulation. (j) In the event that a registration certificate is denied pursuant to this Section, the Tax Collector may retain a portion of the registration fee in an amount not to exceed the City's cost in processing the registration application. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001)

SF Business and Tax Regulations Code § 859 BUSINESS REGISTRATION CERTIFICATE REQUIRED ON CERTAIN VEHICLES.

SEC. 859. BUSINESS REGISTRATION CERTIFICATE REQUIRED ON CERTAIN VEHICLES. (a) The Tax Collector shall require persons engaged in the businesses listed in subsection (b) to display prominently upon each vehicle which is registered as a commercial vehicle with the California Department of Motor Vehicles, and which is used by the person in the conduct of his or her business, a copy of the person's business registration certificate in such form and color and containing such information as the Tax Collector shall determine. An employee's personally owned vehicles are exempt from this requirement. (b) Persons engaged in the following business(es) shall be required to display a copy of the person's business registration certificate on company vehicles which are registered as commercial vehicles with the California Department of Motor Vehicles and which are used in the conduct of his or her business: Roofing contractor and any other contractor performing work for which a reroofing permit is required. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013)

SF Business and Tax Regulations Code § 860 REGISTRATION CERTIFICATE - REVOCATION.

SEC. 860. REGISTRATION CERTIFICATE - REVOCATION. If a person fails to comply with any provision of this Article or any rule or regulation adopted pursuant thereto, the Tax Collector, after giving such person 15 days notice in writing specifying the time and place of the hearing and requiring such person to show cause why his or her registration certificate or registration certificates should not be revoked, may revoke any one or more of the registration certificates held by such person. The notice shall be served in the same manner prescribed for the service of a notice of a deficiency determination under Article 6. The Tax Collector shall not issue a new registration certificate after the revocation of a registration certificate unless the registrant complies with the provisions of the Business and Tax Regulations Code and the rules and regulations adopted thereunder. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013)

SF Business and Tax Regulations Code § 861 AUTHORITY TO PROMULGATE REGULATIONS.

SEC. 861. AUTHORITY TO PROMULGATE REGULATIONS. The Tax Collector may promulgate regulations and issue rules, determinations and interpretations consistent with the purposes of this Article and Article 6 of the Business and Tax Regulations Code as may be necessary and appropriate to apply such Articles in a lawful manner, including provisions for penalties due to fraud, underpayment of fees and taxes, or any evasion of such Articles or the rules and regulations promulgated thereunder. All regulations, rules, determinations and interpretations promulgated or issued by the Tax Collector that are not inconsistent with such Articles, and that were promulgated or issued prior to the effective date of this Article, shall remain in full force and effect. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001)

SF Business and Tax Regulations Code § 862 SAVINGS CLAUSE.

SEC. 862. SAVINGS CLAUSE. No section, clause, part or provision of this Article shall be construed as requiring the payment of any fee for engaging in a business or the doing of an act when such payment or act would constitute an unlawful burden upon or an unlawful interference with interstate or foreign commerce, or which payment or act would be in violation of the United States Constitution or a statute of the United States or of the California Constitution or a statute of the State of California. If any section, clause, part or provision of this Article, or the application thereof to any person or circumstance, is held invalid or unconstitutional, the remainder of this Article, including the application of such part or provision to other persons or circumstances, shall not be affected thereby and shall continue in full force and effect. To this end, the provisions of this Article are severable. (Added by Ord. 63-01, File No. 010274, App. 4/25/2001)

SF Business and Tax Regulations Code § 863 AMENDMENT OF ORDINANCE.

SEC. 863. AMENDMENT OF ORDINANCE. The Board of Supervisors may amend or repeal Article 12 of the Business and Tax Regulations Code without a vote of the people except as limited by Article XIIIC of the California Constitution. (Added by Proposition E, App. 11/6/2012, Oper. 12/14/2012)
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/0-0-0-1837Fetched: 11/1/2026

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