San Francisco County Municipal Code § 6.2 Common Administrative Provisions

Except where the context otherwise requires, the terms used in this Article 6 shall have the meaning given to them herein. Definitions used in other City codes shall not govern the interpretation of this Article. (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)

The term "agent" means an agent as that term is defined in Title 9, Chapter 1, Article 1 of the Civil Code of the State of California (Sections 2295 et seq.), and includes, without limitation, an actual agent, ostensible agent, general agent, or special agent. (Added by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 6.2-2 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-15 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term “Article” followed by a number means such Article of this Business and Tax Regulations Code. (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021) (Former Sec. 6.2-3 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-20.5 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term "association" includes a partnership, limited partnership, limited liability company, limited liability partnership and any other form of unincorporated business or enterprise (except a sole proprietorship). (Add by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 6.2-4 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-17 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term "business" means any activity, enterprise, profession, trade or undertaking of any nature conducted or engaged in, or ordinarily conducted or engaged in, with the object of gain, benefit or advantage, whether direct or indirect, to the taxpayer or to another or others. The term "business" includes nonprofit entities, trade associations and subsidiary or independent entities which conduct operations for the benefit of others and at no profit to themselves. The term "business" also includes an organization having a formally recognized exemption from income taxation pursuant to Section 501(c), 501(d) or 401(a) of the Internal Revenue Code of 1986, as amended, as qualified by Sections 502, 503, 504 and 508 of the Internal Revenue Code of 1986, as amended. (Added by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 6.2-5 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-19 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The terms "City" and "City and County" shall mean the City and County of San Francisco. (Added as Sec. 6.2-7 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 6.2-6 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-7 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term "Controller" means the Controller of the City and County of San Francisco, or his or her designee. (Added as Sec. 6.2-6 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

(Former Sec. 6.2-7 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-6 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term “day” means a calendar day. If the last day for performance of any act provided for or required by the Business and Tax Regulations Code is a holiday, as defined in Chapter 7 (commencing with Section 6700) of Division 7 of Title 1 of the California Government Code, or a Saturday or Sunday, the act may be performed upon the next business day with the same effect as if it had been performed upon the day appointed. For purposes of this Section 6.2-8, the Friday in November immediately after Thanksgiving Day is considered a holiday. (Added as Sec. 6.2-9 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021) (Former Sec. 6.2-8 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-11 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term "employee" means any individual in the service of an employer, under an appointment or contract of hire or apprenticeship, express or implied, oral or written, whether lawfully or unlawfully employed, and includes but is not limited to, all of the enumerated categories in subsections (a) through (f) of California Labor Code Section 3351, regardless of whether Workers' Compensation Benefits, pursuant to Division 4, Part 1, Section 3200 et seq. of the California Labor Code are required to be paid. Nothing herein shall be deemed to incorporate any provisions from said Labor Code relating to scope of employment. (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010) (Former Sec. 6.2-9 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-8 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term "individual" means a natural person, a human being, as distinguished from an artificial person such as a corporation or political subdivision. (Added by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 6.2-10 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-13 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term "month" means a calendar month. (Added as Sec. 6.2-8 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004) (Former Sec. 6.2-11 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-21 by Ord. 26-04, File No. 031990, App. 2/19/2004)

The taxes imposed by Article 12-A-1 (Gross Receipts Tax Ordinance), Article 21 (Early Care and Education Commercial Rents Tax Ordinance), Article 28 (Homelessness Gross Receipts Tax Ordinance), Article 32 (Traffic Congestion Mitigation Tax Ordinance), and Article 33 (Overpaid Executive Gross Receipts Tax), and the registration fee imposed by Article 12 (Business Registration Ordinance) shall apply to any person engaging in business within the City unless exempted therefrom under said Articles. A person is “engaging in business within the City,” within the meaning of this Article 6, if that person meets one or more of the following conditions: (a) The person maintains a fixed place of business within the City; or (b) An employee, representative, or agent of the person maintains a fixed place of business within the City for the benefit or partial benefit of the person; or (c) The person or one or more of the person’s employees, representatives, or agents owns, rents, leases, or hires real or personal property within the City for business purposes for the benefit or partial benefit of the person; or (d) The person or one or more of the person’s employees, representatives, or agents regularly maintains a stock of tangible personal property within the City, for sale in the ordinary course of the person’s business; or (e) The person or one or more of the person’s employees, representatives, or agents employs or loans capital on property within the City for the benefit or partial benefit of the person; or (f) The person or one or more of the person’s employees, representatives, or agents solicits business within the City for all or part of any seven days during a tax year; or (g) The person or one or more of the person’s employees, representatives, or agents performs work or renders services within the City for all or part of any seven days during a tax year; or (h) The person or one or more of the person’s employees, representatives, or agents utilizes the streets within the City in connection with the operation of motor vehicles for business purposes for all or part of any seven days during a tax year; or

(i) The person or one or more of the person’s employees, representatives, or agents exercises corporate or franchise powers within the City for the benefit or partial benefit of the person; or (j) The person or one or more of the person’s employees, representatives, or agents liquidates a business when the liquidators thereof hold themselves out to the public as conducting such business; or (k) The person has more than $500,000 in total gross receipts, as the term “gross receipts” is used in Article 12-A-1 of the Business and Tax Regulations Code, in the City during the tax year, using the rules for assigning gross receipts under Section 956.1 of Article 12- A-1. (Added as Sec. 854 by Ord. 63-01, File No. 010274, App. 4/25/2001; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 235-18, File No. 180753, App. 10/12/2018, Eff. 11/12/2018, Oper. 1/1/2019; Proposition D, 11/6/2018, Eff. 12/14/2018, Oper. 1/1/2019; Ord. 69-19, File No. 181110, App. 4/19/2019, Eff. 5/20/2019, Retro. 1/1/2019; Ord. 277-19, App. 11/27/2019, Eff. 12/28/2019, Oper. 1/1/2020; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 261-25, File No. 250929, App. 12/23/2025, Eff. 1/23/2026, Retro. 1/1/2026) Editor’s note: The amendments made to Sec. 6.2-12 by Ord. 235-18 were nullified by the approval of Proposition D at the November 6, 2018 election.

The term "operator" means: (a) Any person conducting or controlling a business subject to the tax on transient occupancy of hotel rooms; (b) Any person conducting or controlling a business subject to the tax on occupancy of parking space in parking stations in the City, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise conducting or controlling such business; (c) Any person conducting or controlling a business subject to the stadium operator occupancy tax in the City; (d) Any service supplier required to collect the utility users tax under Article 10; or (e) Any service supplier required to collect the access line tax under Article 10B. (Added as Sec. 6.2-10 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010)

(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; repealed by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)

The term "person" means any individual, firm, company, partnership, limited liability partnership, joint venture, association, proprietorship, social club, fraternal organization, joint stock company, domestic or foreign corporation, limited liability company, estate, trust, business trust, receiver, trustee, trustee in bankruptcy, administrator, executor, assignee, syndicate, or any other group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise. (Added as Sec. 6.2-2 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

(a) For registration periods ending on or before June 30, 2025, the term “registration year” means the fiscal year commencing July 1 of each calendar year and ending on June 30 of the subsequent calendar year. (b) The term “2025-2026 registration year” means the period commencing on July 1, 2025 and ending on March 31, 2026. (c) For registration periods commencing on or after April 1, 2026, the term “registration year” means the period commencing April 1 of each calendar year and ending on March 31 of the subsequent calendar year. (Added by Proposition M, 11/5/2024, Eff. 12/20/2024)

The term "representative" means a representative as that term is used in United States Public Law 86-272, Section 381 of Title 15 of the United States Code, except that such term shall include an independent contractor notwithstanding Section 381(d)(2) of Title 15 of the United States Code. (Added by Ord. 26-04, File No. 031990, App. 2/19/2004)

New Ordinance Notice Publisher's Note: This section has been AMENDED by new legislation (Ord. 261-25 , approved 12/23/2025, effective 1/23/2026, retro. 1/1/2026). The text of the amendment will be incorporated under the new section number when the amending legislation is operative. The term "return" means any written statement required to be filed under Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A-1 , 21, 28, 29, 29A, 32, or 33, or under laws applicable to a fee administered pursuant to Article 6, or under laws applicable to an assessment levied pursuant to the Property and Business Improvement District Law of 1994 (California Streets and Highways Code sections 36600 et seq.) or Article 15 of this Code. (Added as Sec. 6.2-4 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010; Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; Ord. 12-18, File No. 171155, App. 2/1/2018, Eff. 3/4/2018; Ord. 235-18, File No. 180753, App. 10/12/2018, Eff. 11/12/2018, Oper. 1/1/2019; Ord. 69-19, File No. 181110, App. 4/19/2019, Eff. 5/20/2019, Retro. 1/1/2019; Ord. 277-19, App. 11/27/2019, Eff. 12/28/2019, Oper. 1/1/2020; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; Ord. 88-21, File No. 210161, App. 7/2/2021, Eff. 8/2/2021; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023; Ord. 261-25, File No. 250929, App. 12/23/2025, Eff. 1/23/2026, Retro. 1/1/2026)

The term “San Francisco Gross Receipts” means gross receipts attributable to the City as described in Sections 955 and 956 of Article 12-A-1 of this Business and Tax Regulations Code. (Added by Proposition M, 11/5/2024, Eff. 12/20/2024)

The term "successor" means any person who, directly or indirectly purchases or succeeds to the business or portion thereof, or the whole or any part of the stock of goods, wares, merchandise, fixtures or other assets, or any interest therein of a taxpayer quitting, selling out, exchanging or otherwise disposing of his or her business. Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor. (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010)

The term "Tax Collector" means the Tax Collector of the City and County of San Francisco, or his or her designee. (Added as Sec. 6.2-5 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term “tax year” means the year commencing on January 1 of each calendar year and ending on December 31 of the same calendar year. (Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)

The term "taxpayer" means a person required under the Business and Tax Regulations Code to file a return or pay or remit a tax. (Added as Sec. 6.2-3 by Ord. 18-98, App. 1/16/98; renumbered by Ord. 26-04, File No. 031990, App. 2/19/2004)

The term "third-party taxes" means the transient hotel occupancy tax (Article 7), the parking space occupancy tax (Article 9), the utility users tax (Article 10), and the access line tax (Article 10B). (Added as Sec. 6.2-11 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)