Findings. The Board of Supervisors of the City and County of San Francisco hereby finds and determines that:
San Francisco Business and Tax Regulations Code Articles 6, 9 and 22 require that Occupants of Parking Stations pay a 25 percent tax that is collected and remitted to the City by parking Operators. Operators must register with the City and meet other parking Operator requirements.
San Francisco Police Code Section 1215 requires that Commercial Parking Operators obtain an annual permit.
Special parking events on San Francisco Unified School District (SFUSD) property, operated by the volunteers of non-profit organizations, such as Parent Teacher Associations and Parent Teacher Organizations constitute a beneficial activity to supplement SFUSD school revenues that have been drastically reduced by State budget cuts.
Requiring parent volunteers to register as parking Operators is a burden on the volunteer organizers of these events who are staging them for the sole benefit of the SFUSD schools.
Therefore, in order for volunteer organizers to be able to reap the full benefit of their efforts and help the schools to better meet the needs of their students, the San Francisco Business and Tax Regulations Code and Police Code are amended to provide for Special School Parking Event Permits.
No tax shall be imposed hereunder on Rent for the occupancy of parking space in parking stations at special school parking events, provided that the following requirements are met:
The parking activity is conducted on San Francisco Unified School District (“SFUSD”) property.
The parking activity is conducted by a volunteer led organization having a formally recognized exemption from income taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as amended.
One hundred percent of the earnings from the parking activity are for the sole benefit of San Francisco public schools. No part of the organization’s earnings from the parking activity may inure to the benefit of any private shareholder or individual.
The organization holds a Special School Parking Event Permit issued by the Tax Collector to conduct the parking activity, which must be publicly displayed during the operation of the parking activity.
The gross revenue from the special school parking event does not exceed $10,000.
The Tax Collector or designee may issue up to a maximum of 150 Special School Parking Event Permits annually on a first come, first served basis, to the President, Chief Administrative Officer, or the equivalent of the Second District PTA, for distribution to qualifying organizations, for the purpose of conducting special school parking events that meet the requirements of this Section. Each permit may be used to conduct only one special school parking event. Special School Parking Event Permits are not transferrable and shall be valid only during the calendar year in which they are issued. Any organization conducting a special school parking event must in advance of the event notify the Tax Collector of the date and location of the special school parking event and must have the permit available for inspection on-site during the event.
The Tax Collector shall prescribe the form of the Special School Parking Event Permit application. The Tax Collector or his or her designee shall determine whether an organization meets the requirements of this Section and is eligible to receive a permit. The Tax Collector shall not charge any fee to apply for or obtain a Special School Parking Event Permit.
The Second District PTA shall keep and preserve business records, and make them available to the Tax Collector or his or her designee as may be necessary to determine the organization’s eligibility and use of the Special School Parking Event Permits, including all local, state and federal tax returns of any kind, for a period of 5 years from the date the permit is issued.
The Second District PTA shall submit annual returns on a form prescribed by the Tax collector. Required data shall include the number of permits received from the Tax Collector, the number of special school parking events conducted and the date of each event, the rate charged for parking at each event, and the dollar value of gross revenues for each event.
Upon the request of the Tax Collector or his or her designee, the Second District PTA shall produce such business records at the Tax Collector’s Office during normal business hours for inspection, examination, and copying. Refusal to allow full inspection, examination, or copying of such records shall subject the organization to revocation of any existing permits and disqualify it from eligibility for Special School Parking Event Permits in the future.
An organization that collects Rent for occupancy of parking space for a special school parking event pursuant to this Section 608 shall also be exempt from the requirement to obtain a certificate of authority from the Tax Collector pursuant to Section 6.6-1(a) of Article 6, or to execute a parking tax bond pursuant to Section 6.6-1(g) of Article 6, provided that the Operator demonstrates to the satisfaction of the Tax Collector that it meets all of the requirements in Section 608(a).
An organization that collects Rent for occupancy of parking space for a special school parking event pursuant to this Section 608 shall be exempted from the Revenue Control Equipment requirements in Article 22 of this Code.
For each year for which the Special School Parking Event Permits authorized under this Section 608 are available, the Tax Collector shall submit an annual report to the Board of Supervisors that sets forth aggregate information regarding the dollar value of the gross revenues taken in each year, the number of permits issued, and the parking tax revenue foregone.
Termination Date. The exemption granted in this Ordinance shall expire by operation of law on December 31, 2015, and the City Attorney shall cause it to be removed from future editions of the Business and Tax Regulations Code unless the Board of Supervisors or the voters extends the exemption prior to December 31, 2015. If the exemption in this Section expires under this subsection (h), the Tax Collector shall not issue any Special School Parking Event Permits after that expiration date.
Severability. If any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the Ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.
(Added by Ord. 189-12 , File No. 120407, App. 9/11/2012, Eff. 10/11/2012)
(Former Secs. 608-608.8 added by Ord. 234-06, File No. 060892, App. 9/14/2006; repealed by Ord. 291-10, File No. 101099, App. 11/18/2010)