San Francisco County Municipal Code Art. 6 Common Administrative Provisions

Sec. 6.1-1. Common Administrative Provisions. Sec. 6.2-1. Common Definitions. Sec. 6.2-2. Agent. Sec. 6.2-3. Article. Sec. 6.2-4. Association. Sec. 6.2-5. Business. Sec. 6.2-6. City; City and County. Sec. 6.2-7. Controller. Sec. 6.2-8. Day.

Sec. 6.2-9. Employee. Sec. 6.2-10. Individual. Sec. 6.2-11. Month. Sec. 6.2-12. Nexus; "Engaging in Business within the City." Sec. 6.2-13. Operator. Sec. 6.2-15. Person. Sec. 6.2-15.1. Registration Year; 2025-2026 Registration Year. Sec. 6.2-16. Representative. Sec. 6.2-17. Return. Sec. 6.2-17.1. “San Francisco Gross Receipts.” Sec. 6.2-18. Successor. Sec. 6.2-19. Tax Collector. Sec. 6.2-20. Tax Year. Sec. 6.2-20.5. Taxpayer Sec. 6.2-21. Third-Party Taxes. Sec. 6.3-1. Duties of the Tax Collector. Sec. 6.4-1. Records; Investigation; Subpoenas. Sec. 6.5-1. Request for Financial and Other Information. Sec. 6.5-2. Penalties for Failure to Respond to Request for Financial Information. Sec. 6.6-1. Certificate of Authority for Third-Party Taxes. Sec. 6.7-1. Collection of Third-Party Taxes. Sec. 6.8-1. City, Public Entity, and Constitutional Exemptions. Sec. 6.8-2. Credits and Exemptions; Tax Differences. Sec. 6.9-1. Returns and Payments. Sec. 6.9-4. Extension of Time for Filing a Return and Paying Tax. Sec. 6.9-6. Filing and Paying by Mail. Sec. 6.9-7. Partial Payments. Sec. 6.10-1. Collection of Tax; Security. Sec. 6.10-2. Collection of Tax from Third-Party. Sec. 6.10-3. Collection of Tax; Legal Actions. Sec. 6.11-1. Deficiency Determinations; Recomputation; Interest. Sec. 6.11-1.1. Deficiency Determinations; Recomputation; Estimate of Liability. Sec. 6.11-2. Deficiency Determinations; Revocation Determinations; Notice and Service. Sec. 6.11-3. Determination if No Return Made; Estimate of Liability, Penalties, and Interest. Sec. 6.12-1. Jeopardy Determinations; Duty of Tax Collector. Sec. 6.12-2. Jeopardy Determinations; When Due and Payable; Stay of Collection; Petition for Redetermination; Time of Hearing. Sec. 6.12-3. Jeopardy Determinations; Service of Notice. Sec. 6.12-4. Jeopardy Determinations; Effect of Nonpayment. Sec. 6.12-5. Jeopardy Determinations; Petition for Redetermination. Sec. 6.13-1. Redeterminations; Petition; Time for Filing; Incomplete Petitions. Sec. 6.13-2. Redeterminations; Hearing and Notice. Sec. 6.13-3. Redeterminations; Alteration of Determination. Sec. 6.13-4. Redeterminations; Finality of Order. Sec. 6.13-5. Exhaustion of Administrative Remedies. Sec. 6.13-6. Effect of Tax Collector's Notice of Deficiency. Sec. 6.14-1. Voluntary Disclosure Program; Waiver of Tax, Penalties, and Interest. Sec. 6.14-2. Advance Determinations; Fees. Sec. 6.15-1. Refunds. Sec. 6.15-2. Refunds; Interest. Sec. 6.15-3. Exhaustion of Administrative Remedies; Presentation of Claim for Refund as Prerequisite to Suit; Payment of Disputed Amount and Petition for Refund; Limitations. Sec. 6.15-4. Validation Actions; Statute of Repose. Sec. 6.16-1. Rules and Regulations. Sec. 6.17-1. Penalties and Interest for Failure to Pay. Sec. 6.17-1.1. Penalties and Interest for Failure to Pay.

Sec. 6.17-2. Penalties for Underreporting of Tax. Sec. 6.17-2.1. Penalty for Fraud or Intent to Evade Tax. Sec. 6.17-3. Negligence Penalties for Failure to Register, Misstatements In Registration, Failure to Timely Update Registration, Failure to Allow Inspection of Records Upon Request, and Failure to File a Return; Sanction for Failure to Produce Requested Records. Sec. 6.17-3.1. Penalties for Misstatements In Registration, Failure to Timely Update Registration, Failure to Allow Inspection of Records Upon Request, and Failure to File a Return; Sanction for Failure to Produce Requested Records. Sec. 6.17-4. Waiver of Penalties. Sec. 6.17-4.1. Waiver of Penalties. Sec. 6.17-5. Costs. Sec. 6.18-1. Summary Judgment; Notice; Certificate. Sec. 6.18-2. Summary Judgment; Filing of Certificate; Entry of Judgment. Sec. 6.18-3. Summary Judgment; Recording of Judgment; Lien. Sec. 6.18-5. Summary Judgment; Additional Penalty. Sec. 6.18-6. Summary Judgment; Extension of Lien. Sec. 6.18-7. Summary Judgment; Execution Upon the Judgment. Sec. 6.18-8. Summary Judgment; Satisfaction of Judgment; Removal of Lien. Sec. 6.19-1. Civil Actions. Sec. 6.19-2. Remedies Cumulative. Sec. 6.19-3. Administrative Penalties and Citations. Sec. 6.19-4. Violations. Sec. 6.19-5. Administrative Citation; Issuance. Sec. 6.19-6. Administrative Citation; Service. Sec. 6.19-7. Administrative Citation; Contents. Sec. 6.19-8. Administrative Appeal. Sec. 6.19-9. Regulations. Sec. 6.19-10. Judicial Review. Sec. 6.19-11. Other Remedies Not Affected. Sec. 6.20-1. Relation to Other License Ordinances. Sec. 6.21-1. Transferee and Successor Liability. Sec. 6.22-1. Confidentiality. Sec. 6.23-1. Severability. Sec. 6.24-1. Amendment of Ordinance. Sec. 6.25-1. Advance Determinations.

Editor's Notes: The sections of this Article are numbered out of sequence with the rest of this Code. Section 6 of this Code is codified in Article 1 above. The preceding Article 5 comprises sections numbered through 375. The following Article 7 comprises sections beginning with 501. For clarity and consistency, the editor has adjusted and/or corrected the designation of subdivisions of various sections within this Article.