1. SUMMARY JUDGMENT; NOTICE; CERTIFICATE.

This is Sec. 6.18 of the San Francisco Business Code, titled “1. SUMMARY JUDGMENT; NOTICE; CERTIFICATE..” It is part of Article 6, titled “COMMON ADMINISTRATIVE PROVISIONS.” It contains 7 laws.

If any tax imposed pursuant to the Business and Tax Regulations Code is not paid by the last day of the month after the delinquency date, or after any jeopardy determination or deficiency determination of the Tax Collector becomes final pursuant to Sections 6.12-1 et seq. or 6.13-1 et seq., the Tax Collector may file, no sooner than 20 days after the mailing of the notice required in subsection (b), in the office of the Clerk of the Court, without fee, a certificate specifying as follows:

(a) The fact that a notice of intent to file the certificate has been sent, by certified mail, to the operator, taxpayer or other person determined to be liable for the tax at the person's last known address, not less than 20 days prior to the date of the certificate;

(b) The fact that the notice required in subsection (a) set forth the following information:

(1) The name of the operator, taxpayer or other person determined to be liable for the tax,

(2) The description of the operator's, taxpayer's or other person's business against which the tax has been assessed,

(3) The location and/or address of the business,

(4) The fact that judgment will be sought in the amount of the tax, penalty and interest remaining unpaid at the time of the filing of the certificate, and costs as permitted by law,

(5) The fact that, upon issuance and recordation of the judgment, additional interest will continue to accrue at the rate prescribed by the Enforcement of Judgments Law (Title 9 of Part 2 of the Code of Civil Procedure), and that any bond premium posted or other costs to enforce the judgment shall be an added charge, and

(6) The fact that a recording fee in the amount set forth in Section 27361.3 of the California Government Code will be required to be paid for the purpose of the recordation of any release of the judgment lien;

(c) The name of the operator, taxpayer or other person determined to be liable for the tax;

(d) The amount for which judgment is to be entered;

(e) The fact that the City has complied with all provisions of the Business and Tax Regulations Code in the computation and the levy of the tax, penalty or interest; and

(f) The fact that a request is therein made for issuance and entry of judgment against the operator, taxpayer or other person determined to be liable for the tax.

History

(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 177-01, File No. 010826, App. 8/17/2001; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 5-13 , File No. 121064, App. 1/24/2013, Eff. 2/23/2013)

§ 6.18-2.
SUMMARY JUDGMENT; FILING OF CERTIFICATE; ENTRY OF JUDGMENT
§ 6.18-3.
SUMMARY JUDGMENT; RECORDING OF JUDGMENT; LIEN
§ 6.18-4.
REPEALED
§ 6.18-5.
SUMMARY JUDGMENT; ADDITIONAL PENALTY
§ 6.18-6.
SUMMARY JUDGMENT; EXTENSION OF LIEN
§ 6.18-7.
SUMMARY JUDGMENT; EXECUTION UPON THE JUDGMENT
§ 6.18-8.
SUMMARY JUDGMENT; SATISFACTION OF JUDGMENT; REMOVAL OF LIEN