San Francisco County Municipal Code § 6.14 Common Administrative Provisions

PENALTIES, AND INTEREST. (a) The Tax Collector may, in the Tax Collector’s discretion, waive taxes, penalties, and interest subject to the common administrative provisions in this Article 6 of the Business and Tax Regulations Code, under a Voluntary Disclosure Program that conforms with the requirements of this Section 6.14-1. (b) The Voluntary Disclosure Program shall apply to applications filed on or after April 20, 2025, and on or before December 31, 2027. (c) For purposes of this Section 6.14-1, a “Voluntary Disclosure Program” means a program offered by the Tax Collector that: (1) Allows taxpayers that do not have a business registration certificate issued under Article 12 of the Business and Tax Regulations Code and that have not been previously contacted by the Tax Collector about unreported taxes or a failure to obtain a business registration certificate to voluntarily disclose their unreported back taxes to the Tax Collector. These taxpayers shall pay the taxes and interest as required in subsection (c)(2) in exchange for a waiver of the taxes, penalties, and/or interest, as applicable, under subsections (c)(3) and (c)(4); (2) Requires those taxpayers to pay all applicable taxes and interest due and payable for the tax and registration years and tax periods within a lookback period consisting of: (A) For taxes due and payable on an annual basis, the six tax or registration years immediately preceding the tax or registration year in which the voluntary disclosure application was made; or (B) For taxes due and payable on other than an annual basis, the tax periods immediately preceding the tax period in which the voluntary disclosure application was made that in total comprise six years; (3) With respect to the voluntarily disclosed tax liabilities for the tax and registration years and tax periods within the lookback period in subsection (c)(2), waives any penalties due and payable; and (4) For the tax and registration years and tax periods prior to the lookback period in subsection (c)(2), waives taxes, penalties, and interest due and payable, but only with respect to the specific City taxes disclosed. (d) The Tax Collector may impose procedural and other administrative requirements for a taxpayer to qualify for the waiver of the taxes, penalties, and/or interest, as applicable, under subsections (c)(3) and (c)(4) by publishing such requirements on the Tax Collector’s website. Failure to satisfy such requirements shall render a taxpayer ineligible for such waiver.

(Added by Ord. 36-25, File No. 241150, App. 3/21/2025, Eff. 4/21/2025, Oper. 5/1/2025; amended by Ord. 261-25, File No. 250929, App. 12/23/2025, Eff. 1/23/2026, Retro. 1/1/2026) (Former Sec. 6.14-1 added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; repealed by Ord. 291-10, File No. 101099, App. 11/18/2010)

(a) The Tax Collector may charge and collect fees from taxpayers for reviewing applications for and/or providing advance determinations of a taxpayer’s liability for, or issues regarding, the taxes subject to the common administrative provisions in this Article 6, as follows: (1) for applications filed with the Tax Collector on or before December 31, 2025, $250; and (2) for applications filed with the Tax Collector after December 31, 2025, an amount, if any, that is no more than all of the Tax Collector’s costs of providing such determinations. (b) The Tax Collector’s authority to charge and collect fees under this Section 6.14-2 shall apply to advance determinations for which taxpayers have applied from on or after the effective date of the ordinance in Board File No. 241150 enacting this Section 6.14-2 through on or before December 31, 2027. (Added by Ord. 36-25, File No. 241150, App. 3/21/2025, Eff. 4/21/2025, Oper. 5/1/2025) (Former Sec. 6.14-2 added by Ord. 18-98, App. 1/16/98; repealed by Ord. 26-04, File No. 031990, App. 2/19/2004)

(Added by Ord. 18-98, App. 1/16/98; repealed by Ord. 26-04, File No. 031990, App. 2/19/2004)