San Francisco County Municipal Code Art. 2 License Fees

Sec. 75. General Provisions. Sec. 75.1. Surcharge on Certain License Fees. Sec. 76.1. Licenses Payable on March 31, Where Payable, Penalty for Nonpayment, Annual Adjustment. Sec. 76.1-1. Licenses Payable on March 31, Where Payable, Penalty and Interest for Nonpayment, Annual Adjustment. Sec. 76.3. Waiver of First-Year Permit, License, and Business Registration Fees. Sec. 77. Transfers of License. Sec. 78. Evidence of Liability. Sec. 79. License to be Exhibited. Sec. 81. Police Officers to be License Inspectors. Sec. 82. Animals and Birds. Sec. 93. Motor Fuel Dispensing Facilities. Sec. 93.1. Self-Service Motor Fuel Dispensing Facilities. Sec. 95. Boxing and Wrestling Exhibitions. Sec. 97. Baseball Parks. Sec. 98. Bathing Establishments. Sec. 100. Bowling Alleys. Sec. 106. Carpet Cleaning. Sec. 112. Concerts. Sec. 115. Exhibitions. Sec. 118. House Raising and Moving. Sec. 120. Laundries and Cleaning and Dyeing Works. Sec. 120.1. Laundry Delivery Businesses or Services. Sec. 122. Livery Stables. Sec. 129. Limousine and Sightseeing Bus Stands. Sec. 129.1. Refund of License Fees; Findings and Declaration. Sec. 133. Picture Film Exchanges. Sec. 134. Regulators, Gas. Sec. 135. Riding Academies.

Sec. 141. Storage of Oils. Sec. 143. Theaters. Sec. 144. Drive-in Moving Picture Theaters. Sec. 145. Towel Companies. Sec. 149. Automobile Repairing, Special Branches of. Sec. 159. Vaudeville Houses. Sec. 192. Real Estate Signs. Sec. 193. Identification of Owner on Sign. Sec. 194. Identification of Owner on Vehicles. Sec. 195. Identification of Billposting Employee. Sec. 220. Dog Kennel Defined. Sec. 221. License Fees for Dog Kennels. Sec. 221.1. Legal Effect of License or Permit. Sec. 221.2. Animals Used in Business. Sec. 221.3. Special Animal Control and Welfare Fund. Sec. 223. Use of Open Flames and Candles. Sec. 224. Storage and Use of Battery Systems. Sec. 225. Waste Handling. Sec. 226. Maintenance of Fire Fighter Air Systems. Sec. 227. Combustible Dust Producing Operations. Sec. 228. Fruit and Crop Ripening. Sec. 229. Hot Work Operations. Sec. 230. Use of Liquid or Gas Fueled Vehicles or Equipment in Assembly Buildings. Sec. 231. Use of Refrigeration Equipment. Sec. 232. Amusement Buildings. Sec. 233. Covered Mall Buildings. Sec. 234. Pyroxylin Plastics. Sec. 235. Rooftop Heliports. Sec. 236. Tire Rebuilding Plants. Sec. 237. Places of Public Assembly and Open-Air Assembly. Sec. 238. Nitrocellulose Film and Plastics. Sec. 239. Storage of Certain Combustible Materials. Sec. 240. Storage and Use of Flammable or Combustible Liquids. Sec. 241. Fumigation and Fogging. Sec. 242. Storage and Use of Liquefied Gases and Compressed Gases. Sec. 243. Erection and Use of Acetylene Generators; Storage of Calcium Carbide. Sec. 244. Application of Flammable Finishes; and Use and Operation of Industrial Baking and Drying Ovens. Sec. 245. Processing of Magnesium. Sec. 246. Operating a Tank Vehicle. Sec. 247. Hazardous Materials. Sec. 248. Food Product and Marketing Establishments. Sec. 249.1. Food Preparation and Service Establishments. Sec. 249.1A. Cottage Food Operations Fees. Sec. 249.2. School Food Concessions. Sec. 249.3. Salvage Goods and Merchandise. Sec. 249.4. Cigar and Mattress Factories. Sec. 249.5. Pet Shops and Dog Kennels. Sec. 249.6. Vehicles for the Transportation of Refuse and Collectors of Refuse. Sec. 249.7. Swimming Pools. Sec. 249.8. Emergency Medical Services. Sec. 249.9. Use of Poisonous Gas, Etc. Sec. 249.11. Temporary and Annual Permits for Special Events: Fees. Sec. 249.12. Food Vending Machines. Sec. 249.13. Wells and Well Water. Sec. 249.14. Certified Testers.

Sec. 249.15. Solid Waste Transfer Station License Fee. Sec. 249.16. Tobacco Sales License Fee. Sec. 249.17. Place of Entertainment. Sec. 249.18. Extended Hours Premises. Sec. 249.19. Mechanical Amusement Device. Sec. 249.20. Cannabis Business Permit and License Fees. Sec. 249.22. Caterers. Sec. 249.23. Mobile Food Facility and Compact Mobile Food Operation Plan Check Fees. Sec. 249.24. Non-Potable Water Systems. Sec. 249.25. Body Art License Fees.

SEC. 75. GENERAL PROVISIONS. Every person, firm or corporation now or hereafter liable to pay any license, license tax, fee or money, under any Ordinance or Ordinances of the City and County of San Francisco heretofore, now or hereafter existing, shall be liable in a civil action, in the name of the City and County of San Francisco, for the amount of such license, license tax, fee or money. The amount of any license, license tax, fee or money heretofore, now or hereafter required to be paid by any Ordinance or Ordinances of the City and County of San Francisco and now or hereafter remaining unpaid by the person, firm or corporation liable to pay the same, shall be deemed a debt due the City and County of San Francisco and the Tax Collector of the City and County of San Francisco is hereby authorized and empowered to direct suit to be brought by the City Attorney of the City and County of San Francisco, and upon such direction or request the City Attorney is hereby authorized and required to bring suit, in the name of the City and County of San Francisco, for the recovery of the amount of such license, license tax, fee or money, against any person, firm or corporation so liable to pay the same. The City Attorney, or the Tax Collector of the City and County of San Francisco, on behalf of the City and County of San Francisco, may make the necessary affidavit for, and a writ of attachment may issue without any undertaking or bond given on behalf of the plaintiff; and in case of recovery by the plaintiff $25 damages must be added to the judgment as costs to be collected from the defendant or defendants. Nothing herein contained shall bar or prevent a criminal prosecution for each and every violation of any Ordinance. No judgment in a civil suit or payment of the same, or payment of the license, shall bar or prevent such criminal prosecution. All persons, firms or corporations must pay the license, license tax, fee or money to the proper officer and take out a license without any tender of such license, or demand for the license tax or fee or money.

In addition to the annual or quarterly license fees required in Sections 90, 93, 94, 97, 118, 141, 143, 236, 237, 238, 239, 240, 242, 243, 244, 245 and 247, there is hereby required the payment of a $5 surcharge to be payable during the calendar year 1973 together with the specified license fee. The surcharge shall be paid at the same time the license fee is paid. This surcharge shall be for the purpose of making a microfilm record system for all building records and providing for the necessary services, equipment, material and related costs attendant thereto. All surcharge fees collected shall be deposited into the Building Record Fund of the Department of Public Works as established in Section 319.2 of the Building Code. (Added by Ord. 325-72, App. 11/9/72) SEC. 76. [REPEALED.] (Amended by Ord. 274-64, App. 10/16/64; repealed by Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)

(Added by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; repealed by Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)

REGISTRATION FEES. (a) Definitions. Unless otherwise defined in this Section 76.3, the terms used in this Section shall have the meanings given to them in Article 6 of the Business and Tax Regulations Code, as amended from time to time. For purposes of this Section 76.3, the following definitions shall apply: “Business Registration Certificate” means a “registration certificate,” as defined in Section 852.2 of Article 12 of the Business and Tax Regulations Code, as may be amended from time to time. “Business Registration Fee” means the tax imposed under Article 12 of the Business and Tax Regulations Code, as may be amended from time to time. “City Departments” means the departments and agencies that issue any permit, license, or Business Registration Certificate, including but not limited to the Planning Department, Department of Building Inspection, Fire Department, Department of Public Works, Department of Public Health, Police Department, Entertainment Commission, Office of Cannabis, and Office of the Treasurer and Tax Collector. “Commercial Use” means any non-residential use, other than a use at a business location operated from a home or other residential location or for a short-term residential rental use, as that term is defined in Section 41A.4 of Chapter 41A of the Administrative Code, as may be amended from time to time. “Gross Receipts Tax Return” means the return reporting taxes imposed by Article 12-A-1 of the Business and Tax Regulations Code and filed in accordance with Article 6 of that Code. “License Fees” means all license fees payable to the City, including but not limited to fees payable to the City under Section 76.1 of this Article 2, relating to the operation of a business at a location that is for Commercial Use, but not including fees for licenses under Chapter 94A of the Administrative Code, as may be amended from time to time. “Permit Fees” means the fees payable to the City upon application for and issuance of any permit, including but not limited to permits subject to Article 1 of the Business and Tax Regulations Code, for the establishment, modification, and/or operation of a Commercial Use, but not including fees for permits under Chapter 94A of the Administrative Code, as may be amended from time to time. “Qualified Business” means either a Qualified New Business or a Qualified Business With New Location. “Qualified Business With New Location” means a person that (1) commences business at a new business location that is for Commercial Use, as reported to the Tax Collector, after commencing business within the City at a different location, and (2) reported $5,000,000 or less in annual San Francisco Gross Receipts or estimated San Francisco Gross Receipts on its most recently filed Gross Receipts Tax Return, application for a Business Registration Certificate, or renewal of a Business Registration Certificate. “Qualified New Business” means a person that (1) applies for an initial Business Registration Certificate in accordance with Section 856 of Article 12 of the Business and Tax Regulations Code, (2) has $5,000,000 or less in estimated San Francisco Gross Receipts for the calendar year in which the person commences business within the City, and (3) has a registered business location that is for Commercial Use as reported on the person’s application for a Business Registration Certificate or any update to that registration information provided to the Tax Collector. A “Qualified New Business” shall not include a continuing business that applies for a new Business Registration Certificate as a result of a change in its ownership or the form of how the business is held. (b) Waiver for Qualified New Businesses. All Permit Fees, initial License Fees, and the initial Business Registration Fee shall be waived for each Qualified New Business as follows: (1) Permit Fees and initial License Fees shall be waived, provided the Qualified New Business has filed the application for the permit or initial license on or after July 1, 2023 and during the one-year period beginning on the date the Qualified New Business commenced business within the City, and the Qualified New Business has a Business Registration Certificate at the time it files the application for the permit or initial license. The waiver in this Section 76.3(b)(1) shall not apply to (A) any fees for the renewal of a license or (B) any fees collected by the City on behalf of any federal, state, or other local government agency. (2) The initial Business Registration Fee shall be waived, provided the Qualified New Business has filed the application for an

initial Business Registration Certificate in accordance with Section 856 of Article 12 of the Business and Tax Regulations Code, and that application was filed on or after July 1, 2023. The waiver in this Section 76.3(b)(2) shall not apply to any fees for the renewal of a Business Registration Certificate. (c) Waiver for Qualified Businesses With New Location. All Permit Fees and initial License Fees shall be waived for each Qualified Business With New Location. The waiver in this Section 76.3(c) shall apply to applications for a permit or initial license filed by the Qualified Business With New Location on or after July 1, 2023, provided the Qualified Business With New Location (1) files the application during the one-year period beginning on the date the Qualified New Business With New Location commenced business at the new business location, and (2) has registered the new business location with the Tax Collector no later than the time it files the application for the permit or initial license. The waiver in this Section 76.3(c) shall apply only to Permit Fees and initial License Fees with respect to that new business location. The waiver in this Section 76.3(c) shall not apply to (1) any fees for the renewal of a license, and (2) any fees collected by the City on behalf of any federal, state, or other local government agency. (d) Repayment of Waived Fees. (1) If the Tax Collector determines, based on any information in the Tax Collector’s possession or that may come into the Tax Collector’s possession, that a person claiming a waiver under subsection (b) or (c) of this Section 76.3 was not entitled to that waiver, the Tax Collector shall issue a determination to such person voiding the waiver, and demanding payment of the unpaid Permit Fees, License Fees, and/or Business Registration Fee, plus penalties and interest accruing on such fees under Business and Tax Regulations Code Section 6.17-1.1, calculated based on the original due date of the applicable fee. Such notice shall be issued under the rules in Section 6.11-2(b) and (c) of the Business and Tax Regulations Code. (2) Except in the case of fraud, or in the case of an intent to evade the Business and Tax Regulations Code or rules and regulations issued or promulgated by the Tax Collector, in all of which cases there is no statute of limitations, every Tax Collector determination under this Section 76.3(d) shall be served within three years after the date that the person claimed the waiver under subsection (b) or (c) of this Section 76.3. The person may agree in writing to extend this three-year period for service of a notice of a determination. (3) All Tax Collector determinations under this Section 76.3 (d) shall be final and are immediately due and payable to the Office of the Treasurer and Tax Collector. Any person that wishes to challenge a Tax Collector determination under this Section 76.3 (d) must pay the Permit Fees, License Fees, Business Registration Fees, penalties, and interest due, and file a claim for refund with the Controller under California Government Code Sections 900 et seq. (e) Revocation of Fee Waiver. (1) If a Qualified Business has more than $15,000,000 in San Francisco Gross Receipts in the calendar year of, or in any tax year during the three full-year tax years following, the date the Qualified Business commenced business within San Francisco or opened a new business location for Commercial Use, as applicable, any waiver under subsection (b) or (c) of this Section 76.3 shall be revoked retroactively for that Qualified Business. (2) The Tax Collector shall issue a determination that the Qualified Business exceeded the $15,000,000 threshold in Section 76.3(e) (1), which determination may be based on the Qualified Business’s Gross Receipts Tax Return or any other information in the Tax Collector’s possession or that may come into the Tax Collector’s possession. Such notice shall be issued under Section 6.11-2(b) and (c) of the Business and Tax Regulations Code. (3) Except in the case of fraud, or in the case of an intent to evade the Business and Tax Regulations Code or rules and regulations issued or promulgated by the Tax Collector, or in the case of failure to file a Gross Receipts Tax Return for the tax year in which the Qualified Business exceeded the $15,000,000 threshold, in all of which cases there is no statute of limitations, every Tax Collector determination under this Section 76.3(e) shall be served within three years after the date that a Gross Receipts Tax Return was due for the tax year in which the Qualified Business exceeded the $15,000,000 threshold or three years after that return was filed for that period, whichever is later. The Qualified Business may agree in writing to extend this three-year period for service of a notice of determination. (4) A Qualified Business may petition the Tax Collector for a redetermination of the determination issued under this Section 76.3(e) under Business and Tax Regulations Code Sections 6.13-1 through 6.13-6. The full amount of any Permit Fees, License Fees, and/or Business Registration Fee waived under subsection (b) or (c) of this Section 76.3 and revoked under this Section 76.3(e) shall be due and payable without interest by the Qualified Business to the Office of the Treasurer and Tax Collector upon the later of the expiration of the period for filing a petition for redetermination under Section 6.13-1 and the date the Tax Collector’s decision on a timely filed petition for redetermination becomes final under Section 6.13-4. (5) A Qualified Business that fails to pay the Permit Fees, License Fees, and/or Business Registration Fee due and payable by the due date under Section 76.3(e)(4) shall be treated as delinquent and subject to the penalties and interest in Business and Tax Regulations Code Section 6.17-1.1, calculated commencing on the payment due date under this Se

tion becomes final under Section 6.13-4. (5) A Qualified Business that fails to pay the Permit Fees, License Fees, and/or Business Registration Fee due and payable by the due date under Section 76.3(e)(4) shall be treated as delinquent and subject to the penalties and interest in Business and Tax Regulations Code Section 6.17-1.1, calculated commencing on the payment due date under this Section 76.3(e)(4). (f) Administration. City Departments shall implement the waiver of fees under subsections (b) and (c) of this Section 76.3 and the refunding of any fees under subsection (g) of this Section 76.3 . (g) Refunds. Any fee waived under subsection (b) or (c) of this Section 76.3 that has been collected by the City shall be refunded, without interest, upon request of the payer of the fee. Any refund request under this Section 76.3 (g) must be filed in writing with the Tax Collector within one year of payment of the fee. (h) Effect of Fee Waiver. (1) Notwithstanding Article 1 and Article 2 of the Business and Tax Regulations Code, the failure of a person to pay any Permit Fees and/or License Fees waived under subsection (b) or (c) of this Section 76.3 shall not preclude the person from continuing to do or perform the act or carry on the business, trade, profession, or calling for which City law requires the permit or license.

(2) The waiver of a person’s Business Registration Fee under subsection (b) of this Section 76.3 shall not relieve a person from the registration and other applicable requirements under Articles 6 and 12 of the Business and Tax Regulations Code, except for the payment of that person’s waived Business Registration Fee. If a person satisfies the registration and other applicable requirements under Articles 6 and 12 of the Business and Tax Regulations Code, except for the payment of any waived Business Registration Fee, such person shall be treated for all purposes as if they had paid the Business Registration Fee. (i) Information Collection and Reporting. The Tax Collector shall collect information on the number of Qualified Businesses by supervisorial district that received a waiver of one or more fees under subsections (b) and (c) of this Section 76.3, the business activity codes under the North American Industry Classification System of those Qualified Businesses by supervisorial district, and the fees and total amounts waived in the aggregate. Commencing with a report filed no later than April 15, 2024, covering the period July 1, 2023 through December 31, 2023, the Tax Collector shall submit annually a report to the Board of Supervisors for the prior calendar year no later than April 15 following that calendar year. (j) The waiver of fees provided by this Section 76.3 shall expire by operation of law at the end of the day on June 30, 2026. No Permit Fees, initial License Fees, or Business Registration Fees shall be waived for applications for permits, licenses, or Business Registration Certificates filed on or after July 1, 2026. As of December 31, 2027, the City Attorney is authorized to cause this Section 76.3 to be removed from the Business and Tax Regulations Code. (Added by Ord. 179-23, File No. 230664, App. 7/28/2023, Eff. 8/28/2023, Retro. 7/1/2023; amended by Ord. 72-24, File No. 240126, App. 4/12/2024, Eff. 5/13/2024; Proposition M, 11/5/2024, Eff. 12/20/2024; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025; Ord. 112-25, File No. 250259, App. 7/10/2025, Eff. 8/10/2025, Retro. 7/1/2025)

(Added by Ord. 25-07, File No. 061526, App. 2/9/2007; repealed by Ord. 56-15 , File No. 120967, App. 5/8/2015, Eff. 6/7/2015) SEC. 77. TRANSFERS OF LICENSE. No license granted or issued under any of the provisions of any ordinance shall be in any manner assignable or transferable, or authorize any person other than is therein mentioned or named to do business or authorize any other business than is therein mentioned or named to be done or transacted, at any place other than is therein mentioned or named. SEC. 78. EVIDENCE OF LIABILITY. In any action brought under or arising out of any of the provisions of any ordinance imposing a license fee, the fact that a party thereto represented himself or herself as engaged in any business or calling for the transaction of which a license is required, or that such party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay for a license. (Amended by Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012) SEC. 79. LICENSE TO BE EXHIBITED. Every person having a Municipal License shall exhibit the same at all times, while in force, in some conspicuous part of the place of business for which it is issued. SEC. 80. [REPEALED.] (Repealed by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012) SEC. 81. POLICE OFFICERS TO BE LICENSE INSPECTORS.

All police officers are hereby appointed inspectors of licenses, and in addition to their several duties as police officers, are hereby required to examine all places of business and persons in their respective beats liable to pay a license, and to see that such licenses are taken out, and in addition to Deputy Tax Collectors shall have and exercise the power: First, to make arrests for the violation of any of the provisions of Sections 75 to 160, inclusive, of this Article. Second, to enter free of charge, at any time, any place of business for which a license is required by Sections 75 to 160, inclusive, of this Article and to demand the exhibition of such license for the current term by any person engaged or employed in the transaction of such business and if such person shall then and there fail to exhibit such license, such person shall be liable to the penalty provided for a violation of Sections 75 to 160, inclusive, of this Article. It is hereby made the duty of the police officers to cause complaints to be filed against all persons violating any of the provisions of Sections 75 to 160, inclusive, of this Article. Such police officers as such inspectors of licenses shall make out once a month a list of persons, firms or corporations carrying on business within their respective beats, and having no license, with their addresses, and deliver such list carefully and legibly written to the Tax Collector, and also report to the Tax Collector the names of all such doing business without a license immediately upon the fact coming to their knowledge. Any police officer failing or neglecting for more than 30 days to report any person, firm or corporation who or which is engaged in carrying on business without having paid the required license, shall be guilty of neglect of duty, and be either suspended from duty or dismissed from the Police Force, in the discretion of the Police Commission. The Chief of Police is hereby directed to carry into effect the provisions of this Section. SEC. 82. ANIMALS AND BIRDS. Every person, firm or corporation (except theaters and circuses) maintaining and conducting any place where animals or birds are exhibited, and an admission fee is charged, shall pay a license of $12 per quarter. SEC. 90. [REPEALED.] (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; repealed by Ord. 219-10, File No. 100639, App. 8/12/2010) SEC. 93. MOTOR FUEL DISPENSING FACILITIES. Every person, firm or corporation engaged in the business of maintaining, conducting or operating a motor fuel dispensing facility that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)

Every person, firm or corporation engaged in the business of maintaining, conducting or operating a self-service motor fuel dispensing facility that requires a permit from the Fire Department, and jointly administered by the Fire and Health Departments, shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)

SEC. 94. [REPEALED.] (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; repealed by Ord. 219-10, File No. 100639, App. 8/12/2010) SEC. 95. BOXING AND WRESTLING EXHIBITIONS. Every person, firm or corporation conducting, carrying on or managing a boxing or wrestling exhibition, shall pay a license fee of $10 for each such exhibition. Provided that no license shall be exacted from bona fide athletic organizations where boxing or wrestling exhibitions are given for the entertainment of the members thereof and to which no admission fee is charged, directly or indirectly. SEC. 97. BASEBALL PARKS. Every proprietor, lessee or manager of any uncovered enclosure wherein baseball games are held, where an admission fee is charged, shall pay a license fee of $150 per quarter; provided that this Section shall not apply to baseball grounds under the control of any religious, benevolent or educational institution. SEC. 98. BATHING ESTABLISHMENTS. Every owner, manager or lessee of a hammam or Turkish bathing establishment, or of a public bathing tub, or tubs, will pay the inspection fee to the Health Department of $10 provided for in Section 35 of this Part III of the Municipal Code for a first inspection and will pay the following license fee annually, in advance: $25. The license fees prescribed by this Section are due and payable on a calendar-year basis starting January 1, 1961. Fees for new licenses issued prior to January 1, 1961, or after the first of January in that calendar year or in any subsequent calendar year shall be prorated to the end of the calendar year on a monthly basis. (Amended by Ord. 193-61, App. 7/27/61) SEC. 100. BOWLING ALLEYS. Every person, firm or corporation owning, leasing, maintaining or conducting any bowling alley establishment shall pay a license fee of $10 per quarter therefor. The license issued under the provisions of this Section shall be issued for a period of three months, and shall date from the expiration of the last license or from the date upon which the applicant shall have commenced business. SEC. 106. CARPET CLEANING. Every person, firm or corporation engaged in the business of beating, cleaning or renovating carpets, who or which is not required to obtain a license for such business under the provisions of Section 120 of this Article, shall pay a license fee of $2.50 per quarter. (Amended by Ord. 1460, App. 12/12/41)

SEC. 112. CONCERTS. Every person, firm or corporation holding, promoting or giving a concerts, shall pay a license fee for each day of such performance depending upon the seating capacity of the place, as follows: Places with a seating capacity of less than 500, $5; Places with a seating capacity of 500 or over, $10. A "concert" within the meaning of this Section shall be an entertainment open to the public at large, the principal part of which shall be composed of vocal or instrumental music or both, and to which an admission fee is charged. SEC. 115. EXHIBITIONS. Every owner or lessee of any show, exhibition or performance for which a license is not otherwise specifically provided, shall pay a license fee of $10 per day for each and every day on which any show, exhibition or performance is given. SEC. 118. HOUSE RAISING AND MOVING. Every person, firm or corporation engaged in the business of house raising or house moving or shoring or holding up buildings shall pay a license fee of $10 per quarter. Provided, that any person, firm or corporation having a valid license as provided for in this Section shall be exempt from the provisions of Sections 200 to 207, inclusive, Article 2, Part III, of the San Francisco Municipal Code. It shall be unlawful for any person, firm or corporation, except the holder of a license provided by this Section, to move or raise from its foundation, or to support or carry upon screws, cribs or rollers, or by any other means, any building, or any part thereof, used or intended for human occupation, and having a ground area of more than 100 square feet. Whenever the owner of any building intended for human occupation shall desire to move the same along any public street, he must make a written application to the Department of Public Works for permission so to do. The Department of Public Works is empowered to grant such permission and to fix the amount of money that the applicant shall deposit with the said Department as security for the proper restoration of any portion of a street that may be disturbed or torn up in consequence of the moving of any building; providing that such amount to be deposited shall be not less than $100 nor more than $500. A further sum not exceeding $25 shall be deposited with the Chief of the Department of Electricity to defray all expenses of said Chief of the Department of Electricity in taking charge of taking down, removing, fixing and repairing the wires or system, or any portion thereof, or any damage thereto, connected with said Department of Electricity, in consequence of the moving of any building. In lieu of the above-stated cash deposits the applicant may execute and file with the Central Permit Bureau of the Department of Public Works in the penal sum of $5,000 and the Department of Electricity in the penal sum of $500, corporate surety bonds with a surety company authorized to do business in the State of California as surety thereon, running in favor of the City and County of San Francisco, approved as to form by the City Attorney and as to the sufficiency of surety by the Controller. The permittee shall be required to properly restore any portion of a street that may be disturbed or torn up, and to remove all timbers, appliances or debris placed, or accumulated thereon, and leave such portion of a street broom clean within 24 hours after the building has been moved over the same. Should the permittee fail to properly restore such portion of a street within the time set forth herein, to the satisfaction of the Department of Public Works, said Department is empowered, without notice, to contract with any suitable person to restore and clean such street, and to pay to such person out of the deposit money the reasonable cost of such work. The determination of the Department of Public Works as to the amount of money that shall be deemed a reasonable cost shall be final and conclusive. (Amended by Ord. 6986, App. 10/22/51) SEC. 120. LAUNDRIES AND CLEANING AND DYEING WORKS. Every person, firm or corporation engaged in the business of dry cleaning that requires a permit from the Fire Department shall pay an annual license fee of $359 per year.

The license fee set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 53-82, App. 2/11/82; Ord. 369-88, App. 8/5/88; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 117-01, File No. 010515, App. 6/1/2001; Ord. 5-05, File No. 041588, App. 1/8/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)

All persons or firms operating laundry delivery businesses or services in San Francisco who are required to obtain permits therefor as provided in Part III, Section 1.25 of the San Francisco Municipal Code and who are or represent themselves as City-wide or Bay Area- wide services, shall provide such delivery service to all areas of the City and County of San Francisco. Violation of this Section may constitute grounds for denial or revocation of the permit. (Added by Ord. 53-82, App. 2/11/82) SEC. 122. LIVERY STABLES. All keepers or owners of stables or barns who rent or let horses, vehicles, or stalls, or who board horses, shall pay a license fee of $131 per year. The license fee prescribed in this Section shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 531-78, App. 12/1/78; Ord. 207-93, App. 6/25/93; Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012) SEC. 129. LIMOUSINE AND SIGHTSEEING BUS STANDS. The holder of each permit for a limousine or sightseeing bus stand on any street shall pay a license fee therefor of $2.50 per quarter for each vehicle permitted to stand thereat, such quarters to commence on the first day of January, April, July and October. Curb space designated in any such permit shall be painted the color designated by law only after the permit holder shall have paid a fee to the Tax Collector of $0.25 per lineal foot to cover the cost to the City and County and painting of said curb space shall not be continued unless semiannual payments of like amount are made to the Tax Collector within 30 days after each January 1st and July 1st thereafter. Fees collected for such painting shall be deposited in the Treasury to the credit of the fund authorized for expenditure for such curb painting. (Amended by Ord. 348-77, App. 7/22/77)

The Board of Supervisors hereby finds and declares that the license fee imposed, pursuant to the provisions of Ordinance No. 6-77, upon holders of permits to occupy space in public stands is greatly in excess of the cost to the City and County of regulation and inspection in connection therewith and is based upon erroneous information furnished to said Board of Supervisors. Accordingly, any such license fee imposed by and paid to a City and County department, board or commission is hereby deemed to have been erroneously collected and may be refunded in accordance with the provisions of Article VI, Chapter 10 (commencing with Section 10.43) of the San Francisco Administrative Code. (Added by Ord. 348-77, App. 7/22/77)

(Amended by Ord. 116-83, App. 3/11/83; Ord. 543-88, App. 12/27/88; repealed by Ord. 287-08, File No. 081340, App. 12/5/2008)

(Amended by Ord. 394-81, App. 7/3/81; repealed by Ord. 287-08, File No. 081340, App. 12/5/2008)

(Amended by Ord. 394-81, App. 7/3/81; repealed by Ord. 287-08, File No. 081340, App. 12/5/2008)

(Amended by Ord. 580-85, App. 12/27/85; Ord. 247-94, App. 6/30/94; repealed by Ord. 287-08, File No. 081340, App. 12/5/2008) SEC. 133. PICTURE FILM EXCHANGES. Every person, firm or corporation operating or maintaining an office or place where moving picture films are sold, leased, released or furnished to any moving picture house or theater or any place where such pictures are exhibited in the City and County of San Francisco, shall pay a license fee of $25 per quarter for each place or office maintained. SEC. 134. REGULATORS, GAS. Every person, firm or corporation engaged in the business of leasing or renting gas regulators shall pay a license fee of $5 per quarter. (Amended by Ord. 1043, App. 2/18/41) SEC. 135. RIDING ACADEMIES. Every person, firm, association or corporation, owning, maintaining or conducting any riding academy or riding school shall pay a license fee annually of $100 payable in advance. The license fees prescribed by this Section are due and payable on a calendar-year basis starting January 1, 1961. Fees for new licenses issued prior to January 1, 1961, or after the first day of January in that calendar year or in any subsequent calendar year, shall be prorated to the end of the calendar year on a monthly basis. (Amended by Ord. 94-68, App. 4/19/68) SEC. 141. STORAGE OF OILS. Every person, firm or corporation engaged in the business of storing petroleum, or any product of petroleum or other oil shall, subject to the regulations of the Board of Supervisors relative thereto, pay a license fee, as follows: For the storage of 20,000 gallons or less, $20 per quarter; For the storage of over 20,000 gallons, $100 per quarter.

SEC. 143. THEATERS. (a) For license periods beginning on or before March 31, 2026, every person, firm, or corporation maintaining, conducting, or operating a theater, motion picture theater, or other place of amusement, excepting places of amusement licensed under Sections 110 and 159 of this Article 2 and except a circus or show, exhibition, or performance given under canvas or cloth covering or enclosure, shall pay a license fee according to the seating capacity of such theater or other place of amusement, entertainment, or exhibition, as follows: (1) Those seating 1,999 persons or more shall pay a license fee, if issued for one year, $870 per annum; if for three months, $240 per quarter; if for one month, $140 per month; if for one day, $88 per day; (2) Those seating not to exceed 1,999 persons and more than 500 persons, and free theaters, without reference to their seating capacity shall pay a license fee for one year of $870; for three months, $140; for one month, $105; for one day, $88; (3) All theaters with a seating capacity of less than 500 persons shall pay a license fee of $390 per annum. One seat is 22 inches. No license shall be required for exhibitions or entertainments given for the benefit of churches, schools, or other charitable entertainments by an amateur dramatic association or literary society. (b) For license periods beginning on or after April 1, 2026, the fees in this Section 143 shall be $0. (Amended by Ord. 13-85, App. 1/11/85; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025) SEC. 144. DRIVE-IN MOVING PICTURE THEATERS. Every person, firm or corporation maintaining, conducting or operating any drive-in moving picture theater, excepting places of amusement licensed under Sections 125, 143 and 159 of this Article, shall pay a quarterly license fee of 30 for each automobile space therein equipped with a speaker which is so designated or constructed that it may be connected with or to the sound track or record equipment of the motion picture film to be exhibited or the public address system installed in such drive-in moving picture theater. The issuance of this license shall not exempt the licensee therein named from any regulatory provision of the San Francisco Municipal Code or Ordinance of the City and County of San Francisco relative to the maintaining, conducting or operating of drive-in moving picture theaters or any equipment or apparatus used or installed therein. (Added by Ord. 6992, App. 10/22/51) SEC. 145. TOWEL COMPANIES. Every person, firm or corporation engaged in the business of collecting and distributing towels or napkins to business houses, offices or other places, shall pay a license fee of $3 per quarter. (Amended by Ord. 324, App. 10/3/39) SEC. 149. AUTOMOBILE REPAIRING, SPECIAL BRANCHES OF. Every person, firm or corporation engaged in the business of automobile repairing and limiting the service of any one of the following branches of repair work shall pay a license fee, as follows: For repairing, remodeling or rebuilding bodies of used automobiles or other motor vehicles, $172 per annum; For installing, adjusting or repairing the electric equipment of used automobiles and other motor vehicles, $172 per annum; For installing, adjusting, recharging or repairing batteries in used automobiles or other motor vehicles, $172 per annum; For installing, adjusting or repairing any of the metal parts of used automobiles or other motor vehicles (except fenders, radiators or windshields), $172 per annum; For repairing or retrimming used automobiles or other motor vehicles, $172 per annum;

For repairing fenders, radiators or windshields of used automobiles or other motor vehicles, $172 per annum; For vulcanizing automobile tires or tubes, $172 per annum; For installing, adjusting or repairing automobile brakes, $172 per annum. (Amended by Ord. 13-85, App. 1/11/85) SEC. 159. VAUDEVILLE HOUSES. Every person, firm or corporation maintaining, conducting or operating any public place where vaudeville performances are given shall pay a license fee of $10 a day or a quarterly license fee based on the seating capacity of the place at which said performance is given and the maximum admission charge, as follows:

Seating Not Over Maximum Admission Charge Not Over Maximum Admission Charge 10¢ 20¢ 30¢ 31¢ or Over 500 $25.00 $37.50 $62.50 $125.00 1000 37.50 56.25 93.75 187.50 1500 50.00 75.00 125.00 250.00 1501 or over 62.50 93.75 156.25 300.00

A "vaudeville performance" for the purpose of this Section shall be deemed to be any public performance for which an admission fee is charged, and which consists of a combination of vocal, instrumental and physical acts or numbers, and provided that motion pictures may be exhibited in connection therewith. (a) United States Tax Not Included. Whenever in this Article a maximum charge shall be specified for admittance to places of amusement, any United States tax or penalty shall not be included as a part of such charge. (Amended by Ord. 1827, App. 10/27/42) SEC. 192. REAL ESTATE SIGNS. The provisions of the San Francisco Municipal Code, Section 87 and Sections 678 to 681, inclusive, of Chapter VIII, and Sections 186 to 191, inclusive, and Sections 192 to 195, inclusive, of this Article do not apply to signs not exceeding 20 square feet in size, familiarly known as "real estate signs," advertising for sale or rent the property upon which they stand, but all such signs shall be securely fastened to the ground or to the structures to which they are attached. SEC. 193. IDENTIFICATION OF OWNER ON SIGN. There shall be placed and maintained on the top of each billboard and each advertising sign the name, plainly painted, of the person, firm or corporation owning or who is in possession, charge or control of the same, for advertising purposes. SEC. 194. IDENTIFICATION OF OWNER ON VEHICLES. Every person, firm or corporation engaging in or carrying on the business or occupation of billposting or advertising sign painting or outdoor advertising or maintaining billboards shall cause the name of such person, firm or corporation to be plainly painted in a conspicuous place on the outside of any wagon or vehicle used in such business or occupation and shall keep the same plain and distinct at all times. SEC. 195. IDENTIFICATION OF BILLPOSTING EMPLOYEE.

Every employee of any person, firm or corporation, while employed in posting bills or painting signs or bulletins, shall wear a metal badge or shield on which shall appear in legible characters the name of the person, firm or corporation by whom such employee is employed. SEC. 220. DOG KENNEL DEFINED. As used in this Code, the term "dog kennel" shall mean and include any enclosure, premises, building, structure, lot or area in or on which more than three dogs of at least six months of age are kept, harbored, or maintained for commercial or noncommercial purposes for continuous periods of 24 hours or more; provided, however, that this definition shall not include City and County departments, recognized educational institutions, or medical research facilities which are in conformity with State or Federal law. (Amended by Ord. 226-73, App. 6/22/73) SEC. 221. LICENSE FEES FOR DOG KENNELS. Any person, firm or corporation in the City and County granted a permit for the maintenance and operation of a dog kennel shall pay to the Tax Collector an annual license fee of $130 for the privilege of maintaining such dog kennel. Such annual license shall be for the fiscal year or any part thereof during which said dog kennel shall be maintained, and shall be due and payable in advance on the first day of October of each year and shall expire on the thirtieth day of September of the next year provided the above-mentioned permit has not been revoked. (Amended by Ord. 105-74, App. 2/27/74; Ord. 207-93, App. 6/25/93)

The issuance of any license or permit to keep an animal as provided for herein in prima facie evidence that the owner has satisfied the basic licensing requirements under this Article, but such issuance shall be given no evidentiary weight to indicate that the owner has conformed to zoning regulations, building regulations, health and safety regulations, or to any other applicable rule, regulation, or statute, unless, pursuant to the issuance, official written approval has been given by the office or agency responsible for the administration of the rule, regulation, or statute in question. If such approval has been given, it shall be deemed prima facie evidence that the matter approved is in conformity with the rule, regulation, or statute in question. (Added by Ord. 314-71, App. 12/23/71)

Whenever an application is made for a license to do business in the City and County of San Francisco, or a renewal of such license, and the business is a pet shop, a circus, an animal exhibit, or an enterprise which maintains animals in the course of business, the Tax Collector shall, before issuance or reissuance of the license, notify the Director of Animal Control. The Director of Animal Control shall promptly and within a reasonable time ascertain whether or not the owner of the animals is in conformity with the provisions of Article 1, Chapter V, Part II, Municipal Code (Health Code), and notify the Tax Collector of his findings. If the owner is in conformity with such provisions, the license may be issued; but if the owner is in violation of said Article, the license may not be issued or reissued until the condition causing the violation has been corrected as determined in a subsequent inspection. (Added by Ord. 314-71, App. 12/23/71; amended by Ord. 133-91, App. 4/5/91)

All fees collected by the Tax Collector for dog licenses, dog kennel licenses, cat registrations, and business licenses for such businesses as maintain animals in the course of business, pursuant to Sections 220 and 221 of this Article, or Section 41.15 of the San

Francisco Health Code, and all fees and donations collected by the Department of Animal Care and Control and any authorized licensing entities for dog licenses, as provided in Section 41.15 of the San Francisco Health Code, or for the sale, redemption or surrender of impounded animals and for the care and feeding thereof, as provided in Section 41.10 of the San Francisco Health Code shall be paid or delivered into the San Francisco Animal Control and Welfare Fund established by Section 10.117-87 of the San Francisco Administrative Code. (Amended by Ord. 93-72, App. 4/12/72; Ord. 182-89, App. 6/5/89; Ord. 2-02, File No. 010491, App. 1/18/2002) SEC. 223. USE OF OPEN FLAMES AND CANDLES. For license periods beginning on or before March 31, 2026, every person, firm, or corporation using an open flame or candles that require a permit from the Fire Department shall pay an annual license fee of $359. For license periods beginning on or after April 1, 2026, the annual license fee shall be $0. (Added by Ord. 169-09, File No. 090707, App. 7/21/2009 ; amended by Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025) SEC. 224. STORAGE AND USE OF BATTERY SYSTEMS. Every person, firm or corporation storing or using a battery system that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 225. WASTE HANDLING. Every person, firm or corporation engaged in the business of waste handling, including but not limited to junk yards and wrecking yards, that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 226. MAINTENANCE OF FIRE FIGHTER AIR SYSTEMS. Every person, firm or corporation engaged in business that involves the maintenance or repair of a fire fighter air replenishment system that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 227. COMBUSTIBLE DUST PRODUCING OPERATIONS. Every person, firm or corporation engaged in business that involves combustible dust producing operations that require a permit from the Fire Department shall pay an annual license fee of $359.

The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 228. FRUIT AND CROP RIPENING. Every person, firm or corporation engaged in business involving fruit and crop ripening that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 229. HOT WORK OPERATIONS. Every person, firm or corporation engaged in business involving hot work operations that require a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 230. USE OF LIQUID OR GAS FUELED VEHICLES OR EQUIPMENT IN ASSEMBLY BUILDINGS. Every person, firm or corporation engaged in business involving the use of liquid or gas fueled vehicles or equipment in an assembly building that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 231. USE OF REFRIGERATION EQUIPMENT. Every person, firm or corporation engaged in business involving the use of refrigeration equipment that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 232. AMUSEMENT BUILDINGS. Every person, firm or corporation engaged in business involving amusement buildings that requires a permit from the Fire Department shall pay an annual license fee of $359.

The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 233. COVERED MALL BUILDINGS. Every person, firm or corporation engaged in business involving covered mall buildings that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 234. PYROXYLIN PLASTICS. Every person, firm or corporation engaged in business involving the use of pyroxylin plastics that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 235. ROOFTOP HELIPORTS. Every person, firm or corporation engaged in business using a rooftop heliport that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 236. TIRE REBUILDING PLANTS. Every person, firm or corporation engaged in the business of maintaining and operating a tire rebuilding plant that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 237. PLACES OF PUBLIC ASSEMBLY AND OPEN-AIR ASSEMBLY. For license periods beginning on or before March 31, 2026, every person, firm, or corporation engaged in the business of maintaining, operating, or using a building, stadium, or structure as a place of public assembly or an open-air assembly that requires a permit from the Fire Department, and where a license is not required elsewhere in the Municipal Code, shall pay an annual license fee of $589 per year.

This license fee shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* For license periods beginning on or after April 1, 2026, the annual license fee shall be $0. (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025) SEC. 238. NITROCELLULOSE FILM AND PLASTICS. Every person, firm or corporation engaged in the business of processing, storing or using nitrocellulose motion picture film or nitrocellulose plastics that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 239. STORAGE OF CERTAIN COMBUSTIBLE MATERIALS. Every person, firm or corporation engaged in any business of storing combustible fibers, waste materials, lumber or readily combustible materials, including high-piled storage, that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 240. STORAGE AND USE OF FLAMMABLE OR COMBUSTIBLE LIQUIDS. Every person, firm or corporation engaged in the business of storing, using or transporting flammable or combustible liquids, including flammable or combustible liquid fuel oil, that requires a permit from the Fire Department, unless such person shall have secured a license under Sections 90 or 93 of this Article, shall pay an annual license fee of $359 per year. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 241. FUMIGATION AND FOGGING. Every person, firm or corporation engaged in the business of fumigating and fogging that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 242. STORAGE AND USE OF LIQUEFIED GASES AND COMPRESSED GASES.

Every person, firm or corporation engaged in the business of storing or using liquefied petroleum gases or compressed gases that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)

(Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; repealed by Ord. 184-07, File No. 070813, App. 8/3/2007) SEC. 243. ERECTION AND USE OF ACETYLENE GENERATORS; STORAGE OF CALCIUM CARBIDE. Every person, firm or corporation that installs or uses an acetylene generator for which a permit is required from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 244. APPLICATION OF FLAMMABLE FINISHES; AND USE AND OPERATION OF INDUSTRIAL BAKING AND DRYING OVENS. For license periods beginning on or before March 31, 2026, every person, firm, or corporation engaged in the business of applying flammable finishes, including floor finishes, that requires a permit from the Fire Department; or using or operating an industrial baking and drying oven that requires a permit from the Fire Department, shall pay an annual license fee of $359. This license fee shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* For license periods beginning on or after April 1, 2026, the annual license fee shall be $0. (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025) SEC. 245. PROCESSING OF MAGNESIUM. Every person, firm or corporation engaged in the business of processing magnesium that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 246. OPERATING A TANK VEHICLE. Every person, firm or corporation engaged in the business of transporting flammable liquids by tank vehicle, and providing such tank vehicle that requires a permit from the Fire Department, shall pay an annual fee of $359 for each tank vehicle.

The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 247. HAZARDOUS MATERIALS. Every person, firm or corporation engaged in the business of storing and using hazardous materials, including but not limited to aerosols, cryogenic fluids, and explosives, that require a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015) SEC. 248. FOOD PRODUCT AND MARKETING ESTABLISHMENTS. (a) The following fee for licenses is established for persons, firms, or corporations engaged in the conduct or operation of the handling, manufacture, or sale of foodstuffs, annually payable in advance to the Tax Collector.

Class Fee Class Fee Class A. Food product and marketing establishments without food preparation with a total square footage of: Class A-1. Less than 5,001 square feet $647 Class A-2. 5,001 square feet to 10,000 square feet $847 Class A-3. 10,001 square feet to 20,000 square feet $1,054 Class A-4. Greater than 20,000 square feet $1,277 Class B. Food product and marketing establishments with food preparation with a total square footage of: Class B-1. Less than 5,001 square feet $693 Class B-2. 5,001 square feet to 10,000 square feet $898 Class B-3. 10,001 square feet to 20,000 square feet $1,091 Class B-4. Greater than 20,000 square feet ("Supermarket") with: 1 Food Preparation Station $1,235 2 to 3 Food Preparation Stations $1,390 4 or more Food Preparation Stations $1,544 Class C. Retail bakeries Without food preparation $753 With food preparation $1,290 Class D. Farm Stand $0 Class E. Certified farmers market $628 Class F. Wholesale food markets with retail $645 Class G. Food manufacturing or processing $714 Class H. Food product and marketing establishments with an inventory of food at cost in stock as of the first day of April: Less than $1,000 Greater than $1,000 Refer to Class A Class I. Food product and marketing establishments in stadiums, arenas or auditoriums with a seating capacity of 25,000 or more

(b) The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of

the Business and Tax Regulations Code.* (c) Notwithstanding the chart above, for license periods beginning on or after April 1, 2026, the annual license fee for the following licenses shall be $0: (1) Class A-1: Food product and marketing establishments without food preparation with a total square footage less than 5,001 square feet. (2) Class B-1: Food product and marketing establishments with food preparation with a total square footage less than 5,001 square feet. (3) Class C: Retail bakeries without food preparation. (4) Class C: Retail bakeries with food preparation. (Amended by Ord. 95-84, App. 3/8/84; Ord. 369-88, App. 8/5/88; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 117-01, File No. 010515, App. 6/1/2001; Ord. 5-05, File No. 041588, App. 1/8/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 86-10, File No. 100008, App. 4/30/2010; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 172-12 , File No. 120638, App. 7/27/2012, Eff. 8/26/2012; Ord. 45-17, File No. 161316, App. 2/24/2017, Eff. 3/26/2017; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025; Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025) SEC. 249. [REPEALED.] (Added by Ord. 94-68, App. 4/19/68; repealed by Ord. 298-10, File No. 101352, App. 12/3/2010)

7 Every person, firm, or corporation engaged in the business of operating food preparation and service establishments, as defined in Section 451 of the Health Code, that require permits from the Department of Public Health shall pay an annual license fee to the Tax Collector as follows: (a)
Class Fee Class Fee Class A. Food preparation and service establishments with a total square footage of: Less than 1,000 square feet $879 1,000 square feet to 2,000 square feet $1,158 Greater than 2,000 square feet $1,326 Class B. Bar or tavern Without food preparation $750 With food preparation $950 Class C. Take-out establishment $1,051 Class D. (Reserved) Class E. Catering facility Catering facility – No Cooking $618 Catering facility – Cooking $1,054 Class F. Temporary food facility $176 Class G. Commissary Commissary for Mobile Food Facility servicing $618 Commissary for cooking $1,027 Cooking school $618 Limited service charitable feeding operation $0 Host facility $824 Shared Kitchen Complex, less than 2,000 square feet $824 Shared Kitchen Complex, 2,000 square feet or more $1,030 Class H. Mobile Food Facilities Class H-1. Mobile Food Facility – Low Risk $778 Class H-2. Mobile Food Facility – High Risk $778 Class H-3. Mobile Support Unit $781

Class I. Stadium concession $710 Class J. Food Vending machines $227 per machine Class K. Restricted food service facility $1,126 Class L. Boarding house $283 Class M. Private school cafeteria. Without food preparation $342 With food preparation $527 Class N. Hospital kitchen, with food service to the general public and staff only $1,060 Class O. Licensed Health Care Facility $1,169 Class P. Caterer $376 Class Q. Employee Cafeteria With only limited food preparation $669 With food preparation $1,029 Class R. Compact Mobile Food Operation Class R-1. Compact Mobile Food Operation – Low Risk $188 Class R-2. Compact Mobile Food Operation – Moderate Risk $377 Class R-3. Compact Mobile Food Operation – High Risk $502 Class R-4. Permitted Auxiliary Conveyance $188

The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* Notwithstanding the chart above, for license periods beginning on or after April 1, 2026, the annual license fee for the following licenses shall be $0: Class A: Food preparation and service establishments with a total square footage less than 1,000 square feet. Class A: Food preparation and service establishments with a total square footage 1,000 square feet to 2,000 square feet. Class A: Food preparation and service establishments with a total square footage greater than 2,000 square feet. Class B: Bar or tavern without food preparation. Class B: Bar or tavern with food preparation. Class C: Take-out establishment. Class E: Catering facility – No Cooking. Class E: Catering facility – Cooking. Class H: Mobile Food Facility – Low Risk..1 Class H: Mobile Food Facility – High Risk..1 Class H: Mobile Support Unit. Class P: Caterer. Class R-1: Compact Mobile Food Operation – Low Risk. Class R-2: Compact Mobile Food Operation – Moderate Risk. Class R-3: Compact Mobile Food Operation – High Risk. Class R-4: Permitted Auxiliary Conveyance. (b) Exemptions. The following establishments are exempt from paying the fees required by this Section 249.1: (1) Food preparation and service establishments used exclusively by day care facilities. For the purpose of this subsection (b)(1), a “day care facility for children” shall mean a “community care facility” licensed pursuant to the provisions of Chapter 3, Division 2 of the California Health and Safety Code (commencing at Section 1500), which provides nonmedical care to children in need of personal services, supervision, or assistance essential for sustaining the activities of daily living or for the protection of the individual on less than a 24-hour basis, or a “family day care home for children” licensed pursuant to the provisions of Chapter 3.6, Division 2 of the California Health and Safety Code (commencing at Section 1597.50). (2) Food preparation and service establishments funded through the Disability and Aging Services Commission for nutrition projects for older individuals.

(3) Food preparation and service establishments owned and operated by a non-profit organization for the purpose of charitable feeding. (c) Beginning with fiscal year 2010-2011 and annually thereafter, the fees set forth in this Section 249.1 may be adjusted each year, without further action by the Board of Supervisors, as set forth in this subsection (c). Not later than April 1, the Director shall report to the Controller the revenues generated by the fees for the prior fiscal year and the prior fiscal year’s costs of operation, as well as any other information that the Controller determines appropriate to the performance of the duties set forth in this Article 2. Not later than May 15, the Controller shall determine whether the current fees have produced or are projected to produce revenues sufficient to support the costs of providing the services for which the fee is assessed and that the fees will not produce revenue that is significantly more than the costs of providing the services for which the fee is assessed. The Controller shall, if necessary, adjust the fees upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue that is significantly more than such costs. The adjusted rates shall become operative on July 1. (d) All permit fees and license fees required under the Municipal Code for the operation of a Compact Mobile Food Operation (“CMFO”) shall be waived by the department otherwise authorized to impose such fees. For purposes of this subsection (d), “Permit fees” means all permit, application, or other fees payable to the City upon application for, or issuance of, any permit relating to the operation of a CMFO, and “license fees” means fees payable to the City relating to the operation of a CMFO, including but not limited to fees imposed under Section 249.23(b) of the Health Code. Notwithstanding the foregoing sentence, the waiver in this subsection (d) does not apply to the Business Registration Fee imposed under Article 12 of the Business and Tax Regulations Code. (Amended by Ord. 270-85, App. 5/30/85; Ord. 28-88, App. 1/28/88; Ord. 369-88, App. 8/5/88; Ord. 444-88, App. 9/28/88; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 117-01, File No. 010515, App. 6/1/2001; Ord. 5-05, File No. 041588, App. 1/8/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 233-08, File No. 080621, 2, App. 10/30/2008; Ord. 86-10, File No. 100008, App. 4/30/2010; Ord. 178-10, File No. 100720, App. 7/23/2010; Ord. 298-10, File No. 101352, App. 12/3/2010; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 172-12 , File No. 120638, App. 7/27/2012, Eff. 8/26/2012; Ord. 252-19, File No. 190710, App. 11/15/2019, Eff. 12/16/2019; Ord. 109-24, File No. 240281, App. 6/6/2024, Eff. 7/7/2024; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025; Ord. 49-26, File No. 250967, App. 4/10/2026, Eff. 5/11/2026) CODIFICATION NOTE

1. So in Ord. 49-26.

(a) Class A Registration $100 (b) Class B (1) Application $332 (2) Annual Permit $350 (Added by Ord. 96-13, File No. 130244, App. 5/31/2013, Eff. 6/30/2013)

Every person, firm or corporation engaged in the business of selling, preparing or distributing food within school facilities that requires a permit to operate from the Health Department shall pay an annual license fee of $186. (Added by Ord. 207-93, App. 6/25/93)

Every person, firm or corporation engaged in the business of selling or distributing salvaged goods or merchandise that requires a permit from the Health Department shall pay an annual license fee of $364 to the Tax Collector. Upon payment of said fee the Tax Collector shall issue to said person paying the same, a receipt showing said payment, which said receipt shall be conspicuously displayed in the place of business of said dealer. Failure to pay said annual fee within the time provided by law shall ipso facto revoke any permit issued as provided in Section 707, Part II, Chapter V of the San Francisco Municipal Code. The license fees prescribed by this Section are due and payable on a fiscal-year basis. Fees for licenses issued prior to or after July 1st in any subsequent fiscal year shall be prorated to July 1st, on a monthly basis. (Amended by Ord. 531-78, App. 12/1/78; Ord. 207-93, App. 6/25/93)

Every person, firm or corporation engaged in the business of operating a cigar or mattress factory that requires a permit from the Health Department shall pay an annual fee of $20 to the Tax Collector. The license fees prescribed by this Section are due and payable on an annual basis commencing April 1st. Fees for new licenses issued prior to or after April 1st, or in any subsequent year, shall be prorated to April 1st, on a monthly basis. (Amended by Ord. 242-70, App. 7/14/70)

Every person, firm or corporation engaged in the business of operating a pet shop that requires a permit from the Health Department shall pay an annual license fee of $108 to the Tax Collector. Every person, firm or corporation engaged in the business of operating a dog kennel that requires a permit from the Health Department shall pay an annual license fee of $108 to the Tax Collector, in addition to the fee prescribed in Section 221 of Article 2 of this Code. The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.*
(Amended Ord. 531-78, App. 12/1/78; Ord. 207-93, App. 6/25/93; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)

COLLECTORS OF REFUSE. Every person, firm or corporation engaged in operating a vehicle for transportation of refuse or garbage that requires a permit from the Health Department shall pay an annual license fee to the Tax Collector as follows: (a) Garbage truck, $502 for each vehicle subject to approval by the Director of Public Health in accordance with Articles 6 and 12 of the Health Code. (b) Every refuse collector licensed by the Director of Health shall pay an annual license fee of $12,545 to the Tax Collector for each refuse collection route permitted by Director of Health in accordance with Article 6 of the Health Code. The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.*
The fees prescribed by this Section 249.6 are for the purpose of reimbursing the City and County of San Francisco for costs incurred in the implementation of the Mandatory Refuse Collection Program, the inspection and licensing of refuse vehicles and the adjudication of refuse collection rate disputes. (Amended by Ord. 95-84, App. 3/8/84; Ord. 493-87, App. 12/23/87; Ord. 207-93, App. 6/25/93; Ord. 7-03, File No. 021804, App. 1/31/2003; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)

Every person, firm or corporation engaged in operating a swimming pool on a year-round basis that requires a permit from the Health Department shall pay an annual license fee of $274 to the Tax Collector. Swimming pools that require a permit from the Health Department which operate less than six months per year shall pay an annual license fee of $235 per year to the Tax Collector. The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.*
(Amended by Ord. 531-78, App. 12/1/78; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)

(a) Every person, firm, or corporation engaged in operating a private ambulance that requires a Certificate of Operation shall pay an initial application fee of $13,517 at the time of filing the initial application, and an annual renewal fee of $6,758 to the Department of Emergency Management. (b) Every person, firm, or corporation holding a Certificate of Operation must also pay an annual ambulance permit fee of $2,163 for each vehicle to the Department of Emergency Management. (c) As authorized by Section 100083 of Title 22 of the California Code of Regulations, the following fees are due and payable to the Department of Emergency Management by every person, firm, or corporation applying for and renewing the certification for an Emergency Medical Services (“EMS”) Training Program: (1) EMS Training Program Initial Application: $2,399 for a Paramedic Program, $1,602 for an Emergency Medical Technician (“EMT”) Program, and $805 for a Continuing Education Program. (2) EMS Training Program Renewal, due every four years from the time of the last renewal: $1,203 for a Paramedic Program, $879 for an EMT Program, and $487 for a Continuing Education Program. (d) As authorized by Section 100083 of Title 22 of the California Code of Regulations and Section 1797.212 of the California Health and Safety Code, the following fees are due and payable to the Department of Emergency Management by persons applying for and renewing EMT Certificates: (1) Application for initial EMT Certificate: $193. (2) Renewal of current and valid EMT Certificate, not including EMT-Paramedic: $143 due every two years. (3) Application for initial and lapsed EMT-Paramedic Accreditation: $42. (4) Application for initial and lapsed Critical Care Paramedic Endorsement: $42. (5) Application for initial and lapsed Community Paramedic Accreditation: $42. (6) Lost/duplicate EMT Certificate, Accreditation or Endorsement Card: $25. (7) Professional Verification Form Completion: $25. (e) As authorized by Sections 1798, 1798.2, and 1798.164 of the California Health and Safety Code, the following fees are due and payable annually in advance to the Department of Emergency Management by the following facilities (as defined in Section 901 of the Health Code) that receive patients through Ambulance Service Providers: (1) Receiving Hospital: $20,616. (2) STEMI (ST segment elevation myocardial infarction) Center: $25,197. (3) Stroke Center: $25,197. (4) Trauma Center: $25,197. (5) Pediatric Center: $25,197. (f) The Department of Emergency Management reviews and approves event medical plans for special events permitted by City departments. The following fees, based on anticipated crowd size, are due and payable upon submission of an event medical plan for review: (1) Event medical plan review fee for event with 10,000 persons or more: $1,000. (2) Event medical plan review fee for event with 5,000 to 9,999 persons: $500. (3) Event medical plan review fee for event with 1,000 to 4,999 persons: $150. (4) Event medical plan review fee for event with 1 to 999 persons: $50. (g) Every person, firm, or corporation engaged as a Community Paramedic Provider shall pay an initial application fee of $200,000 at the time of filing the initial application or program review under Community Paramedicine or Triage to Alternate Destination Act of 2020, and an annual renewal fee of $100,000 to the Department of Emergency Management. (h) Beginning with fiscal year 2023-2024 and annually thereafter, the fees set forth in this Section 249.8 may be adjusted each year, without further action by the Board of Supervisors, as set forth in this subsection (h). Not later than April 1, the Director of the Department of Emergency Management shall report to the Controller the revenues generated by the fees for the prior fiscal year and the prior fiscal year’s costs of operation, as well as any other information that the Controller determines appropriate to the performance of the duties set forth in this Article 2. Not later than May 15, the Controller shall determine whether the current fees have produced or are projected to produce revenues sufficient to support the costs of providing the services for which the fee is assessed and that the fees will not produce revenue that is significantly more than the costs of providing the services for which the fee is assessed. The Controller shall,

if necessary, adjust the fees upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue that is significantly more than such costs. The adjusted rates shall become operative on July 1. (i) For all services and other matters for which a fee is set forth in this Section 249.8, the Department of Emergency Management shall maintain on its website a listing of current fees, and shall make available upon request a copy of the listing of current fees. (Amended by Ord. 531-78, App. 12/1/78; Ord. 244-91, App. 6/24/91; Ord. 160-08, File No. 080747, App. 7/30/2008; Ord. 154-09, File No. 090702, App. 7/15/2009; Ord. 59- 10, File No. 100113, App. 3/25/2010; Ord. 185-10, File No. 100704, App. 7/23/2010; Ord. 172-17, File No. 170680, App. 7/27/2017, Eff. 8/26/2017, Retro. 7/1/2017; Ord. 135- 21, File No. 210658, App. 8/4/2021, Eff. 9/4/2021; Ord. 184-22, File No. 220684, App. 8/4/2022, Eff. 9/4/2022; Ord 175-23, File No. 230659, App. 7/28/2023, Eff. 8/28/2023)

Every person, firm or corporation engaged in the business of fumigation that requires a permit from the Health Department shall pay an annual license fee of $21 to the Tax Collector. The license fees prescribed by this Section are due and payable on an annual basis, commencing April 1st. Fees for new licenses issued prior to or after April 1st shall be prorated to April 1st on a monthly basis. (Amended by Ord. 279-72, App. 9/28/72; Ord. 207-93, App. 6/25/93)

EVENTS; FEES. (a) Temporary permits, effective for a period of one to 90 days, and annual permits will be granted by the Department of Public Health (“Department”) to operate establishments under Section 248 – Food Product and Marketing Establishments and Section 249.1 – Food Preparation and Service Establishments. (b) Business concerns whose regular sales activities concern products or commodities other than food, but sell or give away food periodically for sales promotion purposes shall obtain either a temporary or annual permit prescribed by this Section 249.11. (c) Temporary Special Event permits will be granted by the Department to operate special events referred to in Section 451 and subsection 452(g) of the Health Code upon payment of fees listed as follows: (1) Application fees, per event: (A) Event sponsor: $180; (B) Food operator, where all food sold or distributed and the method of processing the food is considered to be low in potential hazard by the Department: $50; (C) Food operator, where any food sold or distributed or the method of processing the food is considered to be high in potential hazard by the Department: $130. (2) Permit fees, per location: (A) $74 for up to two days, and $50 for each additional day, where all food sold or distributed and the method of processing the food is considered to be low in potential hazard by the Department; (B) $114 for up to two days, and $50 for each additional day, where any food sold or distributed or the method of processing the food is considered to be high in potential hazard by the Department. (d) Annual Special Event permits will be granted by the Department to operate at special events referred to in Section 451 and subsection 452(g) of the Health Code upon payment of the fees listed as follows: (1) Application fees: (A) Food operator, where all food sold or distributed and the method of processing the food is considered to be low in potential hazard by the Department: $401; (B) Food operator, where any food sold or distributed or the method of processing the food is considered to be high in potential hazard by the Department: $401. (2) Permit fees: (A) Food operator, where all food sold or distributed and the method of processing the food is considered to be low in potential hazard by the Department: $353; (B) Food operator, where any food sold or distributed or the method of processing the food is considered to be high in potential

hazard by the Department: $588. The annual fees set forth in this subsection (d) shall be paid annually on or before March 31, in accordance with Section 76.1 of the Business and Tax Regulations Code.* Notwithstanding the foregoing, for periods beginning on or after April 1, 2026, the Annual Special Event permit fees in subsection (d)(2) shall be $0. (e) Beginning with fiscal year 2025-2026 and annually thereafter, the fees set forth in this Section 249.11 may be adjusted each year, without further action by the Board of Supervisors, as set forth in this subsection (e). Not later than April 1, the Department shall report to the Controller the revenues generated by the fees for the prior fiscal year and the prior fiscal year’s costs of operation, as well as any other information that the Controller determines appropriate to the performance of the duties set forth in this Section. Not later than May 15, the Controller shall determine whether the current fees have produced or are projected to produce revenues sufficient to support the costs of providing the services for which the fee is assessed and that the fees will not produce revenue that is significantly more than the costs of providing the services for which the fee is assessed. The Controller shall, if necessary, adjust the fees upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue that is significantly more than such costs. The adjusted rates shall become operative on July 1. (Amended by Ord. 531-78, App. 12/1/78; Ord. 341-88, App. 7/28/88; Ord. 207-93, App. 6/25/93; Ord. 84-00, File No. 000424, App. 5/12/2000; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 252-19, File No. 190710, App. 11/15/2019, Eff. 12/16/2019; Ord. 203-24, File No. 240406, App. 8/1/2024, Eff. 9/1/2024; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)

Every person, firm or corporation engaged in the business of operating food vending machines shall pay a fee of $227 for each food vending machine operated. For purposes of this Section 249.12, “food vending machine” has the meaning set forth in Section 467 of Article 8 of the Health Code. The license fee set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 279-72, App. 9/28/72; Ord. 207-93, App. 6/25/93; Ord. 5-05, File No. 041588, App. 1/21/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 252-19, File No. 190710, App. 11/15/2019, Eff. 12/16/2019)

(a) Every person, firm or corporation engaged in operating wells that require a permit from the San Francisco Department of Public Health shall pay an annual permit fee of $47 to the Tax Collector. For the purpose of this Section, the term "well" shall have the same meaning as that in Section 659 or Article 12B of the San Francisco Health Code. (b) The license fee set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.*
(Added by Ord. 450-77, App. 10/6/77; amended by Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 113-05, File No. 050547, App. 6/10/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)

Every person who is not a City employee and who is engaged in testing backflow prevention or cross-connection control devices for which a certificate is required from the Department of Public Health shall pay fee(s) to the Tax Collector prior to the issuance of said certificate, as follows: (a) Initial application for certification: $159. (b) Training for certification: $115. (c) Examination for certification: $78. (d) Seals or tags: $11 each. (e) Annual license fee and recertification fee: $84. The annual fees imposed by this Section 249.14 shall be due and payable on March 31 of each year for the upcoming year commencing April 1 and may be collected by the Tax Collector under the Unified License Bill provisions of Section 76.1 of Article 2 of the Business and Tax Regulations Code.* For license periods beginning on or after April 1, 2026, the annual license and recertification fee in subsection (e) shall be $0. (Amended by Ord. 356-84, App. 8/24/84; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 279-24, File No. 240926,

App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)

Every person, firm or corporation operating a solid waste transfer or processing station within the City and County of San Francisco shall pay to the Tax Collector an annual license fee. The license fees set forth in this Section 249.15 shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* All fees for routine, nonenforcement-related inspection services provided for solid waste transfer station permit issuance and compliance review will be included in the license fee required by this Section 249.15. (a) Large Quantity Transfer Station. Any solid waste facility handling in excess of 250,000 tons of solid waste per year: $30,000. (b) Medium Quantity Transfer Station. Any solid waste facility handling between 10,000 and 249,999 tons of solid waste per year: $10,000. (c) Small Quantity Transfer Station. Any solid waste facility handling less than 10,000 tons of solid waste per year: $1,000. (d) For purposes of Section 35 and this Section 249.15 of Article, the terms "transfer or processing station," "transportation," "solid waste," "solid waste facility," and "handling" shall be defined as set forth in Sections 40191, 40194, 40195 and 40200 of the California Public Resources Code, which Sections are incorporated by reference as if fully set forth herein. (Added by Ord. 207-93, App. 6/25/93; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)

Every person, firm or corporation engaged in tobacco sales shall pay an annual license fee to the Tax Collector. The amount of the fee shall be determined and published annually by the Department of Health based on the initial amount of $188 set in Ordinance 149-08 and adjusted thereafter under Section 76.1(c) of the Business and Tax Regulations Code. The license fee set forth in this Section shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 254-03, File No. 030869, App. 11/7/2003; amended by Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 259-14 , File No. 141098, App. 12/19/2014, Eff. 1/18/2015)

Every person as defined in Section 6.2-15 of this Code conducting business or engaging in an activity for which a place of entertainment permit is required under Article 15.1 of the San Francisco Police Code shall pay an annual license fee. The amount of the fee for the 2005-2006 fiscal year shall be as set forth in Section 2.27 of the Police Code, and such amount shall be adjusted for the 2006- 2007 fiscal year and annually thereafter in accordance with Section 2.31 of the Police Code. (Added by Ord. 193-05, File No. 051027, App. 7/29/2005)

Every person as defined in Section 6.2-15 of this Code conducting business or engaging in an activity for which an extended hours premises permit is required under Article 15.2 of the San Francisco Police Code shall pay an annual license fee. The amount of the fee for the 2005-2006 fiscal year shall be as set forth in Section 2.27 of the Police Code, and such amount shall be adjusted for the 2006- 2007 fiscal year and annually thereafter in accordance with Section 2.31 of the Police Code. (Added by Ord. 193-05, File No. 051027, App. 7/29/2005)

Every person as defined in Section 6.2-15 of this Code conducting business or engaging in an activity for which a mechanical amusement device permit is required under Article 15 of the San Francisco Police Code shall pay an annual license fee. The amount of the fee for the 2005-2006 fiscal year shall be as set forth in Section 2.27 of the Police Code, and such amount shall be adjusted for the 2006-2007 fiscal year and annually thereafter in accordance with Section 2.31 of the Police Code. (Added by Ord. 193-05, File No. 051027, App. 7/29/2005)

(a) Except as provided in subsection (d), the Director of the Office of Cannabis shall charge every applicant for a cannabis business permit, as set forth in Section 1607 of the Police Code, a one-time non-refundable permit application fee of $2,000 to recover the costs incurred by the Office of Cannabis of processing the permit application. Except as provided in subsection (d), the Director shall charge an applicant for a permit amendment the hourly costs of processing that amendment, which shall include a minimum two-hour charge. The hourly rate for processing a permit amendment shall be $110. Such costs for processing applications for permits and permit amendments shall include costs relating to services provided by the Office of the City Attorney, the Controller’s Office, and such other offices as may be required to assist the Office of Cannabis in this processing function. (b) Except as provided in subsection (d), the Director of the Office of Cannabis shall charge every person, firm, or corporation engaged in operating a cannabis business, as set forth in Section 1607 of the Police Code, a license fee of $3,000 for the first year of operation and an annual license fee of $5,000 for each subsequent year of operation, to recover the costs incurred by the Office of Cannabis in implementing Article 16 of the Police Code. Such costs shall include costs, if any, relating to services provided by the Office of the City Attorney, the Controller’s Office, the Department of Human Resources, the Department of Technology, the Office of Contract Administration, and such other offices as may be required to assist the Office of Cannabis in this function. The annual license fee shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code. (c) Beginning with fiscal year 2024-2025, the permit and permit amendment application fees, and first-year and annual license fees, set pursuant to subsections (a) and (b) of this Section 249.20 may be adjusted each year on July 1, without further action by the Board of Supervisors, based on a determination by the Controller that the changes are necessary to reflect changes in the relevant Consumer Price Index, and/or are necessary to produce revenues sufficient to support the costs of providing the services for which the fees are assessed and without producing revenue that is significantly more than such costs. Not later than April 1 of each year, the Controller shall determine whether the current fees have produced or are projected to produce revenues sufficient to support the costs of application- related and licensing-related activities, and whether the fees will produce revenue that is significantly more than the costs of providing such services. The Controller shall, if necessary, adjust the fees upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue that is significantly more than such costs. (d) The Director of the Office of Cannabis shall not charge an Equity Applicant, as that term is defined in Section 1604 of the Police Code, the one-time non-refundable permit application fee of $2,000 for a cannabis business permit required by subsection (a), any fees for the hourly costs of processing a permit amendment for the first year of operation required by subsection (a), or the license fee of $3,000 for the first year of operation as required by subsection (b), except to the extent such fees are for a Cannabis Café permit. (e) The Director of the Office of Cannabis shall charge every applicant for a Cannabis Event Permit, as set forth in Section 1621.5 of the Police Code, a one-time non-refundable permit application fee, in the amount set forth below, to recover the costs incurred by the City in processing applications, regulating events, and in connection with other permit-related activities. This fee may be waived once for a verified Equity Applicant, as defined under Police Code Section 1604 )1 , or Equity Operator, as defined under Police Code Section 1608, that operates a cannabis business as a sole proprietorship or a nonprofit, in connection with a single event, but shall not be waived for any additional events. The amount of this fee shall be as follows: (1) For events with an estimated attendance of 500 or fewer people: $500; (2) For events with an estimated attendance of 501 – 1000 people: $1,000; (3) For events with an estimated attendance of 1001 – 2500 people: $1,500; (4) For events with an estimated attendance of 2500 people or more: $3,000. Beginning with fiscal year 2020-2021, this fee may be adjusted by the Controller each year on July 1, without further action by the Board of Supervisors, based on a determination by the Controller that the changes are necessary to reflect changes in the relevant Consumer Price Index, and/or are necessary to produce revenues sufficient to support the costs of providing the services for which the fees are assessed and without producing revenue that is significantly more than such costs. Not later than April 1 of each year, the Controller shall determine whether the current fee has produced or is projected to produce revenues sufficient to support the costs of permit-related activities (including, but not limited to, the processing of applications and the regulation of events), and that the fees will not produce revenue that is significantly more than the costs of providing such services. The Controller shall, if necessary, adjust the fees upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue that is significantly more than such costs. (Added by Ord. 271-05, File No. 051747, App. 11/30/2005; amended by Ord. 273-05, File No. 051748, App. 11/30/2005; Ord. 149-08, File No. 080744, App. 7/30/2008;

ontroller shall, if necessary, adjust the fees upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue that is significantly more than such costs. (Added by Ord. 271-05, File No. 051747, App. 11/30/2005; amended by Ord. 273-05, File No. 051748, App. 11/30/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 246-17, File No. 171153, App. 12/22/2017, Eff. 1/21/2018, Oper. 1/21/2018; Ord. 58-19, File No. 190109, App. 3/29/2019, Eff. 4/29/2019, Retro. 4/20/2019; Ord. 194-24, File No. 240599, App. 7/31/2024, Eff. 8/31/2024; Ord. 131-26, File No. 260281, App. 7/23/2026, Eff. 8/23/2026)

CODIFICATION NOTE

1. So in Ord. 194-24.

(Added by Ord. 155-09, File No. 090703, 7/15/2009; repealed by Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)

Caterers are required to submit an application for a Class Q permit to the Department of Public Health with an application fee of $323. The application shall include 1) a verification form demonstrating that the caterer prepares food at a commissary or other facility permitted by the Department of Public Health, 2) an operational procedure form, 3) a copy of a valid food safety certificate, and 4) any other documents required by the Director of the Department of Public Health. The application fee in this section may be adjusted annually as provided in Section 249.1(c). A caterer who also owns a catering facility must pay the catering facility fee but is not required to pay the caterer fee unless that caterer also prepares food at another catering facility where the caterer has no ownership interest. (Added by Ord. 178-10, File No. 100720, App. 7/23/2010)

OPERATION PLAN CHECK FEES. (a) Each person filing an application for an initial Mobile Food Facility permit under Public Works Code Section 184.83 also shall pay the Department of Public Health (“Department”) a plan check fee of $251 per hour. This fee is due and payable to the Department at the time the applicant requests said plan check from the Department. The fee amount shall be based on the Department’s estimate of the time required to check the applicant’s plans. The Department may refund a portion of the fee payment or require additional payment if actual plan check time differs from the initial estimate. The Department may withhold plan check approval until payment of the plan check fees is received. The Controller may adjust this fee annually as set forth in Section 249.1(c). (b) Each person filing an application for an Auxiliary Conveyance, an initial Compact Mobile Food Operation, or a Mobile Support Unit permit under Health Code Section 452 shall pay the Department a plan check fee as follows:

Auxiliary Conveyance $188 Compact Mobile Food Operation – Low Risk $188 Compact Mobile Food Operation – Moderate Risk $377 Compact Mobile Food Operation – High Risk $502 Mobile Support Unit $502

Except where the Municipal Code provides for a waiver, this fee is due and payable to the Department at the time the applicant requests said plan check from the Department. The Department may withhold plan check approval until payment of the plan check fees is received. The Controller may adjust this fee annually as set forth in Section 249.1(c). (Added by Ord. 298-10, File No. 101352, App. 12/3/2010; amended by Ord. 49-26, File No. 250967, App. 4/10/2026, Eff. 5/11/2026)

Every person, firm, or corporation engaged in operating an alternate water source system that requires a permit from the Department of Public Health shall pay an annual license fee to the Tax Collector in the amount listed below. For the purpose of this Section 249.24, the term “alternate water source system” shall have the same meaning as that in Article 12C of the Health Code. (a) Rainwater, Stormwater, and Foundation Drainage $1,613.45 (b) Graywater $2,195.07 (c) Black water $2,195.07 The license fee set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.*

(Added by Ord. 195-12 , File No. 120717, App. 9/17/2012, Eff. 10/17/2012; amended by Ord. 155-21, File No. 210536, App. 10/8/2021, Eff. 11/8/2021)

(a) For license periods beginning before April 1, 2026, every body art facility shall pay a license fee of $1,372 per year, or for any portion of a year. Every person registered as a body art practitioner shall pay a license fee of $100. The fees shall be due annually on March 31, pursuant to Section 76.1, Article 2 of the San Francisco Business and Tax Regulations Code.* For license periods beginning on or after April 1, 2026, the annual license fees in this subsection shall be $0. (b) Beginning with Fiscal Year 2014-2015, the fee set forth in this Section 249.25 may be adjusted each year, without further action by the Board of Supervisors, as set forth in this Section. Not later than April 1, the Director shall report to the Controller the revenues generated by the fee for the prior fiscal year and the prior fiscal year’s costs of operation, as well as any other information that the Controller determines appropriate to the performance of the duties set forth in this Section. This subsection (b) shall only apply to fees for license periods beginning before April 1, 2026. (c) Not later than May 15, the Controller shall determine whether the current fee has produced or is projected to produce revenues sufficient to support the costs of providing the services for which the fee is assessed and that the fee will not produce revenue which is significantly more than the costs of providing the services for which the fee is assessed. The Controller shall, if necessary, adjust the fee upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue which is significantly more than such costs. The adjusted fee shall become operative on July 1. This subsection (c) shall only apply to fees for license periods beginning before April 1, 2026. (Added by Ord. 19-14, File No. 130402, App. 3/14/2014, Eff. 4/13/2014; amended by Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)