1. DETERMINATIONS, RETURNS AND PAYMENTS; DUE DATE OF TAXES.

This is Sec. 6.9 of the San Francisco Business Code, titled “1. DETERMINATIONS, RETURNS AND PAYMENTS; DUE DATE OF TAXES..” It is part of Article 6, titled “COMMON ADMINISTRATIVE PROVISIONS.” It contains 6 laws.

Except for jeopardy determinations under Section 6.12-2, and subject to remittances required under Section 6.9-2, all amounts of taxes and fees imposed by Articles 6, 7, 9, 10, 10B, 11, 12, 12-A, and 12-A-1 are due and payable, and shall be delinquent if not paid to the Tax Collector on or before the following dates:

(a) For the Hotel Tax (Article 7) and the Parking Tax (Article 9), for each month, on or before the last day of the following month;

(b) For the payroll expense tax (Article 12-A) and the gross receipts tax (Article 12-A-1), on or before the last day of February of each year;

(c) For the utility users tax (Article 10) and the access line tax (Article 10B), for each monthly period, on or before the last day of the following month; 

(d) For the stadium operator admission tax (Article 11), within 5 days after the event, subject to the provisions of Section 804 of Article 11; and

(e) For the business registration certificate (Article 12), on or before the last day of May preceding the registration year commencing July 1 of that year.

History

(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 206-13, File No. 130784, App. 10/11/2013, Eff. 11/10/2013, Oper. 1/1/2014)

§ 6.9-2.
DETERMINATIONS, RETURNS AND PAYMENTS; RETURNS
§ 6.9-3.
DETERMINATIONS, RETURNS AND PAYMENTS
§ 6.9-4.
DETERMINATIONS, RETURNS AND PAYMENTS; EXTENSION OF TIME FOR FILING A RETURN AND PAYING TAX
§ 6.9-5.
DETERMINATIONS, RETURNS AND PAYMENTS; CREDITS AND EXEMPTIONS
§ 6.9-6.
FILING AND PAYING BY MAIL
§ 6.9-7.
PARTIAL PAYMENTS