Business and Tax Regulations Code

BUSINESS AND TAX REGULATIONS CODE The Business and Tax Regulations Code was last amended through Ordinance 131-26, File No. 260281, approved July 23, 2026, effective August 23, 2026. See the Comprehensive Ordinance Table for information regarding amendments to other portions of the San Francisco Municipal Code.

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THE SAN FRANCISCO CODES The following San Francisco Codes are published by American Legal: The Municipal Code: Charter Administrative Code Business and Tax Regulations Code Campaign and Governmental Conduct Code Environment Code Fire Code Health Code Labor and Employment Code Municipal Elections Code Park Code Planning Code (including Zoning Maps) Police Code Port Code Public Works Code Subdivision Code Transportation Code

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Comprehensive Ordinance List PREFACE TO THE BUSINESS AND TAX REGULATIONS CODE This electronic version of the City and County of San Francisco Municipal Code is updated as amending legislation is approved. New Ordinance Notices are inserted where applicable to call the user's attention to material that has been affected by legislation that has been passed but is not yet effective. Any references to such legislation are also compiled in a table at the end of this Code. The amendments are then incorporated into the Code when they become effective. Beginning with ordinances passed in 2011, all ordinances affecting this Code are summarized in a table that lists the identifying information (ordinance and file numbers), effective date, short title, and sections affected for each such ordinance. Users should note that the operative date of an ordinance may be later than the effective date of the ordinance. A delayed operative date will be noted in the ordinance. This Code may contain various Editor's Notes (explaining the disposition of or cross referencing various provisions), and/or Codification Notes (documenting scrivener's errors and the like found in the underlying ordinances). Such notes have been inserted by the publisher for the convenience of the user or as historical references. They have not been approved or adopted by the City and County of San Francisco, and are of no legal force or effect.