1. PENALTIES AND INTEREST FOR FAILURE TO PAY.

This is Sec. 6.17 of the San Francisco Business Code, titled “1. PENALTIES AND INTEREST FOR FAILURE TO PAY..” It is part of Article 6, titled “COMMON ADMINISTRATIVE PROVISIONS.” It contains 4 laws.

(a) Any person who fails to pay any tax to the City, or any operator or other person who fails to collect and remit any third-party taxes shall pay a penalty of 5 percent of the tax, if the failure is for not more than 1 month after the tax became delinquent, plus an additional 5 percent for each following month or fraction of a month during which such failure continues, up to 20 percent in the aggregate, until the date of payment. Any taxes remaining unpaid for a period of 90 days after notification that the tax is delinquent shall be subject to an additional penalty of 20 percent of the tax or amount of the tax. The penalty and interest provided under this subsection shall not apply if the sum of the payroll expense tax payments and gross receipts tax payments is equal to or greater than the sum of the payroll expense tax and gross receipts tax liability for that tax year.

(b) If the failure to pay any tax is due to fraud or an intent to evade the Business and Tax Regulations Code or the Tax Collector's rules and regulations, an additional penalty in the amount of 50 percent of the amount due, in addition to any other penalties and interest, shall be added thereto. A taxpayer or other person against whom a fraudulent failure to pay penalty is asserted is entitled to a notice of such determination to be issued in accordance with the provisions of Section 6.11-1 et seq. and to the appeal rights set forth in Section 6.13-1 et seq.

(c) Unpaid taxes shall also accrue interest at the rate of 1 percent per month, or fraction of a month, from the date the taxes become delinquent through the date the taxpayer or operator pays the delinquent taxes, penalties, interest and fees accrued to the date of payment in full.

History

(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 93-99, File No. 990303, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014)

§ 6.17-2.
PENALTIES FOR UNDERREPORTING OF TAX
§ 6.17-3.
NEGLIGENCE PENALTIES FOR FAILURE TO REGISTER, MISSTATEMENTS IN REGISTRATION, FAILURE TO TIMELY UPDATE REGISTRATION, FAILURE TO ALLOW INSPECTION OF RECORDS UPON REQUEST, AND FAILURE TO FILE A RETURN; SANCTION FOR FAILURE TO PRODUCE REQUESTED RECORDS
§ 6.17-4.
WAIVER OF PENALTIES
§ 6.17-5.
COSTS