San Francisco County Municipal Code § 6.8 Common Administrative Provisions

EXEMPTIONS. (a) Nothing in Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A-1, 21, 28, 29, 29A , 32, or 33 shall be construed as imposing a tax upon: (1) The City; (2) The State of California, or any county, municipal corporation, district, or other political subdivision of the State, except where any constitutional or statutory immunity from taxation is waived or is not applicable; (3) The United States, or any of its agencies or subdivisions, except where any con- stitutional or statutory immunity from taxation is waived or is not applicable; or (4) Any person exempted from the par- ticular tax by the Constitution or statutes of the United States or the Constitution or statutes of the State of California. (b) The foregoing exemption from taxation does not relieve an exempt party from its duty to collect, report, and remit third-party taxes. (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010 ; Ord. 206-13 , File No. 130784, App. 10/11/2013, Eff. 11/10/2013; 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. 209-25, File No. 250891, App. 10/31/2025, Eff. 12/1/2025, Retro. 1/1/2025; Ord. 261-25, File No. 250929, App. 12/23/2025, Eff. 1/23/2026, Retro. 1/1/2026)

The credits, exemptions, and differences in tax treatment set forth in Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A-1, 12-C, 21, 28, 29, 29A , 32, and 33 of this Business and Tax Regulations Code, in laws applicable to fees administered pursuant to this Article 6, and in laws applicable to assessments 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, are provided on the assumption that the City has the power to authorize such credits, exemptions, and differences in tax treatment. If a credit, exemption, or difference in tax treatment is invalidated by a court of competent jurisdiction, the taxpayer must pay any additional amount that the taxpayer would have owed but for such invalid credit, exemption, or difference in tax treatment. Amounts owed as a result of the invalidation of a credit, exemption, or difference in tax treatment that are paid within three years after the decision of the court becomes final shall not be subject to interest or penalties. (Added by 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; Proposition M, 11/5/2024, Eff. 12/20/2024; Ord. 261-25, File No. 250929, App. 12/23/2025, Eff. 1/23/2026, Retro. 1/1/2026)