A: PAYROLL EXPENSE TAX ORDINANCE

This is Article 12 of the San Francisco Business Code, titled “A: PAYROLL EXPENSE TAX ORDINANCE.” It contains 123 laws.

§ 851.
SHORT TITLE
§ 852.
OPERATION OF DEFINITIONS
§ 852.1.
"NEWLY ESTABLISHED BUSINESS."
§ 852.2.
"REGISTRATION CERTIFICATE."
§ 852.3.
"REGISTRATION TRANSITION PERIOD."
§ 852.4.
"REGISTRATION YEAR."
§ 853.
REGISTRATION CERTIFICATE – REQUIRED
§ 854.
RESERVED
§ 855.
REGISTRATION CERTIFICATE – FEE
§ 856.
REGISTRATION CERTIFICATE – APPLICATION AND ISSUANCE
§ 856.1.
APPLICATION FOR DUPLICATE REGISTRATION CERTIFICATE
§ 857.
PROOF OF REGISTRATION REQUIRED TO FILE STATEMENT OF FICTITIOUS BUSINESS NAME
§ 858.
ISSUANCE OF REGISTRATION CERTIFICATE PROHIBITED TO PERSON NOT IN COMPLIANCE WITH CHILD OR FAMILY SUPPORT ORDER OR JUDGMENT
§ 859.
BUSINESS REGISTRATION CERTIFICATE REQUIRED ON CERTAIN VEHICLES
§ 860.
REGISTRATION CERTIFICATE – REVOCATION
§ 861.
AUTHORITY TO PROMULGATE REGULATIONS
§ 862.
SAVINGS CLAUSE
§ 863.
AMENDMENT OF ORDINANCE
§ 901.
SHORT TITLE
§ 902.
OPERATION OF DEFINITIONS
§ 902.1.
PAYROLL EXPENSE
§ 902.2.
PASS-THROUGH ENTITY
§ 903.
IMPOSITION OF PAYROLL EXPENSE TAX
§ 903.1.
RATE OF PAYROLL EXPENSE TAX
§ 904.
APPORTIONMENT OF PAYROLL EXPENSE
§ 905-A.
SMALL BUSINESS TAX EXEMPTION
§ 906.
EXEMPTION PROVISIONS
§ 906A.
ENTERPRISE ZONE TAX CREDIT
§ 906B.
RESERVED
§ 906C.
RESERVED
§ 906D.
RESERVED
§ 906E.
CREDIT OF SURPLUS BUSINESS TAX REVENUE
§ 906.1.
BIOTECHNOLOGY EXCLUSION
§ 906.2.
CLEAN TECHNOLOGY BUSINESS EXCLUSION
§ 906.3-1.
CENTRAL MARKET STREET AND TENDERLOIN AREA CITIZEN'S ADVISORY COMMITTEE
§ 906.3.
CENTRAL MARKET STREET AND TENDERLOIN AREA PAYROLL EXPENSE TAX EXCLUSION
§ 906.4.
STOCK-BASED COMPENSATION EXCLUSION
§ 906.5.
NET NEW PAYROLL EXCLUSION
§ 907.
PAYMENTS, RETURNS, INSTALLMENT PAYMENTS AND EXTENSIONS
§ 908.
SAVINGS CLAUSE
§ 909.
AMENDMENT OF ORDINANCE
§ 917.1.
RESERVED
§ 950.
FINDINGS AND PURPOSE
§ 951.
SHORT TITLE
§ 952.
DEFINITIONS
§ 952.1.
ADVANCE PAYMENT
§ 952.2.
CASH DISCOUNT
§ 952.3.
GROSS RECEIPTS
§ 952.4.
NAICS CODE
§ 952.5.
RELATED ENTITY
§ 952.6.
SALE AND SELL
§ 953.
IMPOSITION OF GROSS RECEIPTS TAX
§ 953.1.
GROSS RECEIPTS TAX APPLICABLE TO RETAIL TRADE; WHOLESALE TRADE; AND CERTAIN SERVICES
§ 953.2.
GROSS RECEIPTS TAX APPLICABLE TO MANUFACTURING; TRANSPORTATION AND WAREHOUSING; INFORMATION; BIOTECHNOLOGY; CLEAN TECHNOLOGY; AND FOOD SERVICES
§ 953.3.
GROSS RECEIPTS TAX APPLICABLE TO ACCOMMODATIONS; UTILITIES; AND ARTS, ENTERTAINMENT AND RECREATION
§ 953.4.
GROSS RECEIPTS TAX APPLICABLE TO PRIVATE EDUCATION AND HEALTH SERVICES; ADMINISTRATIVE AND SUPPORT SERVICES; AND MISCELLANEOUS BUSINESS ACTIVITIES
§ 953.5.
GROSS RECEIPTS TAX APPLICABLE TO CONSTRUCTION
§ 953.6.
GROSS RECEIPTS TAX APPLICABLE TO FINANCIAL SERVICES; INSURANCE; AND PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
§ 953.7.
GROSS RECEIPTS TAX APPLICABLE TO REAL ESTATE AND RENTAL AND LEASING SERVICES
§ 953.8.
TAX ON ADMINISTRATIVE OFFICE BUSINESS ACTIVITIES
§ 953.9.
PERSONS OR COMBINED GROUPS ENGAGED IN MULTIPLE BUSINESS ACTIVITIES
§ 954.
EXEMPTIONS AND EXCLUSIONS
§ 954.1.
SMALL BUSINESS EXEMPTION
§ 955.
PERSONS DERIVING NO GROSS RECEIPTS FROM BUSINESS ACTIVITIES OUTSIDE THE CITY
§ 956.
ALLOCATION AND APPORTIONMENT FOR ALL PERSONS DERIVING GROSS RECEIPTS FROM BUSINESS ACTIVITIES BOTH WITHIN AND OUTSIDE THE CITY
§ 956.1.
ALLOCATION OF RECEIPTS FROM REAL, PERSONAL, TANGIBLE AND INTANGIBLE PROPERTY
§ 956.2.
APPORTIONMENT OF RECEIPTS BASED ON PAYROLL
§ 956.3.
COMBINED RETURNS
§ 957.
TAX COLLECTOR AUTHORIZED TO DETERMINE GROSS RECEIPTS
§ 958.
ADMINISTRATION OF THE GROSS RECEIPTS TAX ORDINANCE
§ 959.
RATE OF GROSS RECEIPTS TAX: CONTROLLER COMPUTATION
§ 960.
THE "PAYROLL EXPENSE TAX EXCLUSION" CREDIT
§ 961.
CENTRAL MARKET STREET LIMIT
§ 962.
AMENDMENT OF ORDINANCE
§ 963.
EFFECT OF STATE AND FEDERAL AUTHORIZATION
§ 964.
SEVERABILITY
§ 965.
SAVINGS CLAUSE
§ 1021.
REFUND
§ 1022.
DETERMINATION OF REFUND
§ 1023.
AUTHORITY TO PROMULGATE REGULATIONS
§ 1101.
SHORT TITLE
§ 1102.
TAX IMPOSED
§ 1102.1.
ASSESSOR'S PARCEL NUMBERS
§ 1102.2.
DOMESTIC PARTNERS
§ 1103.
PAYMENT OF TAX
§ 1104.
INSTRUMENT TO SECURE DEBT
§ 1105.
EXEMPTIONS
§ 1106.
EXCEPTIONS
§ 1107.
ORDERS OF SECURITIES AND EXCHANGE COMMISSION
§ 1108.
APPLICATION TO PARTNERSHIPS: TITLE CHANGES NOT AFFECTING OWNERSHIP
§ 1108.1.
EXEMPTION; DISSOLUTION OF MARRIAGE, ETC
§ 1108.2.
EXEMPTION; DEEDS IN LIEU OF FORECLOSURE, ETC
§ 1108.3.
APPLICATION TO LEASEHOLD INSTRUMENTS
§ 1108.4.
EXEMPTION; CERTAIN CONVERSIONS OF STOCK COOPERATIVES TO CONDOMINIUM UNITS
§ 1108.5.
EXEMPTION; TRANSFERS BETWEEN SPOUSES AND TRANSFERS BETWEEN DOMESTIC PARTNERS
§ 1109.
[REPEALED
§ 1110.
ADMINISTRATION BY COUNTY RECORDER
§ 1111.
RECORDING PAYMENT OF TAX
§ 1111.1.
PROOF OF EXEMPTION, CONSIDERATION AND VALUE
§ 1113.
CLAIMS FOR REFUNDS
§ 1113.1.
REFUNDS PERMISSIBLE WITHOUT A CLAIM
§ 1114.
ADMINISTRATION AND INTERPRETATION
§ 1115.
DELINQUENCY TAXES
§ 1115.1.
LIEN PROCEEDINGS
§ 1115.2.
[REPEALED
§ 1115.3.
MANNER OF GIVING NOTICE
§ 1115.4.
TAX AS DEBT
§ 1116.
PENALTY
§ 1201.
TITLE
§ 1202.
PURPOSE OF ORDINANCE
§ 1203.
OPERATIVE DATE – CONTRACT WITH STATE BOARD OF EQUALIZATION
§ 1204.
IMPOSITION AND RATE OF SALES TAX – PLACE OF BUSINESS – APPLICATION OF SECTIONS OF STATE REVENUE AND TAXATION CODE; EXCEPTIONS – PERMITS – EXEMPTIONS
§ 1204.5.
EXCLUSIONS FROM CALCULATION OF GROSS RECEIPTS
§ 1205.
IMPOSITION AND RATE OF USE TAX – APPLICATION OF SECTIONS OF STATE REVENUE AND TAXATION CODE; EXEMPTIONS
§ 1205.5.
EXEMPTIONS FROM USE TAX
§ 1206.
AMENDMENTS
§ 1206.5.
CREDIT
§ 1207.
WHEN ORDINANCE MAY BE MADE INOPERATIVE
§ 1208.
ENJOINING COLLECTION, NOT PERMITTED
§ 1208.1.
OPERATION OF SECTIONS 1204.5, 1205.5 AND 1206.6
§ 1208.5.
ORDINANCE MADE INOPERATIVE
§ 1209.
VIOLATIONS – PENALTIES
§ 1210.
FUNCTIONS PERFORMED BY BOARD OF EQUALIZATION