§ 807.

ADDITIONAL EXEMPTIONS

a.

No tax shall be imposed (1) on the receipts from admission tickets sold at two dollars and one cent ($2.01) or less; this exemption shall apply only to the first 42,500 paid admissions to any single event; (2) when a stadium is used by athletic teams sponsored by the San Francisco Unified School District or by the San Francisco Community College District; (3) when a stadium is used by nonprofit elementary or secondary schools, attendance at which satisfies the requirements of the compulsory education laws of the State of California; (4) when a stadium is used by an operator or sponsor of charity athletic contests or other special benefit entertainment events no part of the net earnings of which inures to the benefit of any private shareholder or individual and the assets of said operating or sponsoring organization are irrevocably dedicated to tax-exempt purposes; and (5) any recreation field operated by the City and County where athletic contests, exhibitions or special events may be presented and which may contain a seating arrangement adjacent to one portion of said field containing not more than 5,000 permanent seats.

b.

Notwithstanding Sections 802 and 802A herein, the total stadium operator admission tax imposed under this Article shall be limited to $0.25 per ticket for admission to any professional baseball game at the stadium to be located at China Basin, and known as Pacific Bell Park, for the initial term of the Ground Lease dated November 26, 1997 between the City and County of San Francisco, acting through its Port Commission as landlord, and the China Basin Ballpark Company LLC, as tenant.

History

(Amended by Ord. 76-86, App. 3/14/86; Ord. 97-87, App. 3/23/87; Ord. 86-88, App. 2/25/88; Ord. 60-89, App. 3/9/89; Ord. 74-90, App. 2/22/90; Ord. 153-92, App. 5/29/92; Ord. 92-93, App. 4/2/93; Ord. 23-98, App. 1/16/98; amended by Proposition F, 11/3/98)

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