References — San Francisco County Municipal Code

Ordinances Affecting the Business and Tax Regulations Code Publisher's Note: The following table lists all ordinances affecting the Business and Tax Regulations Code passed by the Board of Supervisors beginning in 2011. The table includes links to the ordinances (as maintained in PDF format on the Board of Supervisors' web site) and to the code sections affected. For other legislation, including older ordinances and those affecting other codes, please refer to the Comprehensive Ordinance Table or the Board's "Legislation Passed" web site. Jump to: 2011 Ordinances 2012 Ordinances 2013 Ordinances 2014 Ordinances 2015 Ordinances 2016 Ordinances 2017 Ordinances 2018 Ordinances 2019 Ordinances 2020 Ordinances 2021 Ordinances 2022 Ordinances 2023 Ordinances

New Ordinances 2011

Ord. No. File No. Eff. Date Short Title and Code Sections Affected 68-11 110155 05/20/11 Business and Tax Regulations Code - Payroll Expense Tax Exclusion in Central Market Street and Tenderloin Area

Sections Affected: 906.3 (Added) 87-11 110337 07/03/11 Business and Tax Regulations Code - Excluding Stock-Based Compensation from Payroll Expense, Tax Years 2011 through 2017

Sections Affected: 906.4 (Added) 103-11 110435 07/20/11 Business and Tax Regulations Code - Citizen's Advisory Committee - Central Market Street and Tenderloin Area

Sections Affected: 906.3-1 (Added) 172-11 110506 10/12/11 Police Code, Planning Code, and Business and Tax Regulations Code - Limited Live Performance Permits

Sections Affected: 8 (Amended) 238-11 111101 01/14/12 Administrative, Business and Tax Regulations, Fire, Health, and Police Codes - Business License Fees

Sections Affected: 76.1, 76.2 (Added); 78, 93, 93.1, 120, 122, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 241, 242, 243, 244, 245, 246, 247, 248, 249.1, 249.5, 249.6, 249.7, 249.12, 249.13, 249.15, 249.16 (Amended); 76, 80 (Deleted)

2012

Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 160-12 120377 08/11/12 Business and Tax Regulations Code - Payroll Expense Tax Exclusion for Small Business Net New Payroll - 2012 through 2015

Sections Affected: 906.5 (Added) 172-12 120638 08/26/12 Business and Tax Regulations and Health Codes - Food Product and Marketing Establishment License Fees

Sections Affected: 248, 249.1 (Amended)

189-12 120407 10/11/12 Business and Tax Regulations, Police Codes - Parking Tax Exemption for Special Parking Events Operated by Volunteers on SFUSD Property

Sections Affected: 608 (Added); 604 (Amended) 195-12 120717 10/17/12 Health, Business and Tax Regulations Codes - On-Site Water Reuse for Commercial, Multi-Family, and Mixed-Use Developments

Sections Affected: 249.24 (Added) 209-12 120631 10/28/12 Business and Tax Regulations, Police, and Planning Codes - Parking Tax Simplification for Residential Properties

Sections Affected: 609 (Added); 2219.7 (Amended) 223-12 111160 11/28/12 Business and Tax Regulations Code - Revisions to the Citizen's Advisory Committee for the Central Market Street and Tenderloin Area

Sections Affected: 906.3-1 (Amended) 233-12 120965 12/20/12 Business and Tax Regulations Code - Prevent Termination of Payroll Expense Tax Exclusion for Small Business Net New Payroll if Voters Adopt Gross Receipts Tax

Sections Affected: 906.5 (Amended) 239-12 120963 01/06/13 Business and Tax Regulations Code - Improvement Districts: Longer Term When Assessments Pledged to Bond, Lease, or Other Obligations; Alternative 2/3 Weighted Vote by Businesses

Sections Affected: 1515 (Added); 1510, 1511 (Amended) Proposition E N/A App. 11/06/12 Gross Receipts Tax Ordinance

Sections Affected: 6.24-1, 863, 909, Art. 12-A-1, Secs. 950, 951, 952, 952.1, 952.2, 952.3, 952.4, 952.5, 952.6, 953, 953.1, 953.2, 953.3, 953.4, 953.5, 953.6, 953.7, 953.8, 953.9, 954, 954.1, 955, 956, 956.1, 956.2, 956.3, 957, 958, 959, 960, 961, 962, 963, 964, 965 (Added); 6.1-1*, 6.2-12*, 6.2-17*, 6.9-1*, 6.9-2*, 6.9-3*, 855, 856, 903.1*, 905-A*, 906E* (Amended)

The Operative Date of the amendments to these sections was 01/01/14; see Prop. E, Secs. 4, 6, and 7.

2013

Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 5-13 121064 02/23/13 Business and Tax Regulations, Police Codes - Parking Stations - Revenue Control Equipment; License Regulations; Parking Tax Bonds; Administrative Citation Process

Sections Affected: 6.6-1, 6.10-3, 6.15-1, 6.17-2, 6.18-1, 6.19-8, 2202 (Amended) 96-13 130244 06/30/13 Health, Business and Tax Regulations Code - Regulate and Establish Annual Fees - Cottage Food Operations

Sections Affected: 249.1A (Added)

166-13 130541 09/01/13 Administrative, Business and Tax Regulation Codes - Controller's Reports and Cash Reserve Fund

Sections Affected: 515.01 (Amended) 170-13 130545 09/01/13 Business and Tax Regulation Code - Hotel Tax Allocations

Sections Affected: 515.01, 515.2 (Amended) 201-13 130276 11/02/13 Business and Tax Regulations Code - Former Transfer Tax Review Board

Sections Affected: 1111, 1115, 1115.1, 1115.3 (Amended); 1115.2 (Repealed) 206-13 130784 11/10/13* Business and Tax Regulations Code - Miscellaneous Changes

Sections Affected: 6.6-1, 6.8-1, 6.9-1*, 6.9-3*, 6.9-4, 6.9-5, 6.9-6, 6.11-1, 6.11-2, 6.11-3, 6.17-2, 6.17-3, 6.21-1, 607, 859, 860, 905-A*, 906.3, 2219.6 (Amended)

Amendments to these sections were operative on 1/1/2014. 221-13 130790 12/01/13 Business and Tax Regulations, Police Codes - Renting Parking Spaces at Residential Properties to Non-Residents

Sections Affected: 609 (Amended) 271-13 131031 12/27/13

[Oper. 01/01/14] Business and Tax Regulations Code - Business Tax Installment Payments; Combined Reporting; Special Assessments

Sections Affected: 6.1-1, 6.2-17, 6.6-1, 6.9-3, 6.9-5, 6.17-1, 6.17-2, 6.17-3, 6.21-1, 907, 956.3 (Amended)

2014

Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 14-14 130462 03/16/14 Business and Tax Regulations Code - Public Realm Landscaping, Improvement, and Maintenance Assessment Districts

Sections Affected: Art. 15A, Secs. 15A.1, 15A.2, 15A.3, 15A.4, 15A.5 (Added) 19-14 130402 04/13/14 Health, Business and Tax Regulations Codes - Safe Body Art

Sections Affected: 249.25 (Added) 75-14 140226 06/27/14 Various Codes - Nonsubstantive Clean-Up Ordinance

Sections Affected: 906.1, 906.2, 906.3-1 (Amended) 195-14 140776 10/19/14 Police, Business and Tax Regulations Codes - Regulating Mechanical Amusement Devices and Arcades

Sections Affected: 8

222-14 140798 12/07/14 Business and Tax Regulations Code - Amendments to Common Administrative Provisions, Business Registration, Payroll Expense Tax, and Gross Receipts Tax

Sections Affected: 6.9-2, 6.9-3, 6.17-1, 852.1, 855, 856, 905-A, 954.1 (Amended); 852.3 (Repealed) 257-14 141053 01/18/15 Business and Tax Regulations Code - Parking Stations; Revenue Control Equipment

Sections Affected: 2221 (Added); 607, 2201, 2202, 2203, 2204, 2205, 2207, 2208, 2209, 2210, 2211, 2212, 2213, 2215, 2218, 2219, 2219.6, 2226 (Amended); 2219.10 (Repealed) 259-14 141098 01/18/15 Health, Business and Tax Regulations Codes - Tobacco Sales Permits and Associated Fees

Sections Affected: 249.16 (Amended)

2015

Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 4-15 141146 02/19/15 Business and Tax Regulations Code - Hotel Tax Exemption Increase

Sections Affected: 506 (Amended) 43-15 141235 05/02/15 Business and Tax Regulations Code - Repealing Article 3 Regarding Transient Merchants

Sections Affected: Art. 3, Secs. 250, 251, 251.1, 252, 253, 254, 255, 256, 257, 258 (Repealed) 56-15 120967 06/07/15 Transportation, Police, Administrative, and Business and Tax Regulations Codes - Motor Vehicles for Hire

Sections Affected: 76.5 (Repealed) 111-15 150495 08/01/15 Business and Tax Regulations Code - Transfer Tax Recording Requirements

Sections Affected: 1111, 1113 (Amended) 140-15 150561 09/05/15 Business and Tax Regulations Code - Fire Department Licensing Fees

Sections Affected: 93, 93.1, 120, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 235, 236, 237, 238, 239, 240, 241, 242, 243, 244, 245, 246, 247 (Amended) 152-15 150625 09/05/15 Business and Tax Regulations, Police Codes - Exempting Certain Parking Stations and Hotels

Sections Affected: 6.9-3, 2219.7 (Amended); 609 (Repealed)

154-15 150730 09/05/15 Business and Tax Regulations Code - Procedural Rules for Refunds of Business Taxes and Real Property Transfer Taxes

Sections Affected: 6.15-3, 1113.2, 1113.3 (Added); 6.13-5, 6.15-1, 6.15-2, 1113 (Amended); 6.15-4 (Redesignated); 6.15-3 (Repealed)

2016

Ord. No. File No. Eff. Date Short Title and Code Sections Affected 78-16 160101 06/19/16

[Retro. 01/01/16] Business and Tax Regulations Code - Parking Tax Exemption for Certain Parking Events on School District Property

Sections Affected: 608 (Added)

2017 Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 24-17 161226 03/12/17 Business and Tax Regulations Code - Revising Administrative Citation Rules

Sections Affected: 6.19-4, 6.19-6 (Amended) 26-17 161264 03/12/17 Business and Tax Regulations Code - Estimated Payments, Filing Extensions, and Refunds

Sections Affected: 6.9-1, 6.9-3, 6.9-4, 6.15-1, 6.15-2 (Amended) 36-17 161225 03/19/17 Business and Tax Regulations Code - Business Registration with Tax Collector

Sections Affected: 6.17-3 (Amended), 856.1 (Repealed) 45-17 161316 03/26/17 Administrative, Business and Tax Regulations, Police Codes - Elimination of Fees

Sections Affected: 248 (Amended) 172-17 170680 08/26/17* [Retro Oper. 7/1/17] Business and Tax Regulations Code - Emergency Medical Services Fees

Sections Affected: 249.8 176-17 170703 08/26/17 Business and Tax Regulations Code - Administration of Real Property Transfer Tax

Sections Affected: Adding 1101.1, 1111.1, 1115.2, 1115.6, 1117, 1118; Deleting 1111.1; Amending 1103, 1111, 1113.1, 1115, 1115.1, 1115.3, 1115.4, 1116

199-17 170741 11/04/17 Business and Tax Regulations Code - Central Market Street and Tenderloin Area Citizen's Advisory Committee

Sections Affected: 906.3-1 230-17 171042 01/05/18 Various Codes - Regulation of Cannabis Businesses

Sections Affected: 1, 1.77, 8 (Amended) 246-17 171153 01/21/18 Business and Tax Regulations, Health Codes - Permit, License and Inspection Fees for Cannabis Businesses

Sections Affected: 249.20

2018 Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 10-18 171133 3/4/18 Business and Tax Regulations Code - Minimum Filing Thresholds for Gross Receipts Tax and Payroll Expense Tax

Sections Affected: 6.9-2; 6.9-3; 905-A; 954.1 12-18 171155 3/4/18 Business and Tax Regulations Code - Sugary Drinks Distributor Tax Administration

Sections Affected: 6.1-1; 6.2-17; 6.8-1; 6.9-1; 6.9-4; 6.9-5; 6.15-1; 6.15-2 93-18 180157 5/28/18 [Retro. Oper 1/1/18] Business and Tax Regulations Code - Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers

Sections Affected: 853 211-18 180736 9/10/18 Business and Tax Regulations Code - Validation Actions and Statute of Repose for June 2018 Ballot Measures

Sections Affected: Adding 6.15-4 235-18 180753 11/12/18 [Oper. 1/1/19] Business and Tax Regulations Code - Administration of Early Care and Education Commercial Rents Tax

Sections Affected: 6.1-1, 6.2-12, 6.2-17, 6.8-1, 6.9-1, 6.9-2, 6.9-3, 6.9-4, 6.9-5, 6.15-1, 6.15-2, 6.17-1, 2103 250-18 180002 12/03/18 Various Codes - Nonsubstantive Clean-Up Ordinance

Sections Affected: 1115 281-18 180453 01/07/19* Business and Tax Regulations, Planning Codes - Central South of Market Housing Sustainability District

Sections Affected: 8, 26 *Conditional Operative date

313-18 181077 1/21/19 Business and Tax Regulations Code - Validation Actions and Statute of Repose for November 2018 Proposition C

Sections Affected: 6.15-4 317-18 181082 1/21/19* *Oper. 1/1/19 Business and Tax Regulations Code - Early Care and Education Commercial Rents Tax Credit and Exclusions

Sections Affected: 2105; Adding 2106.1

2019 Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 58-19 190109 4/29/19* Retro. eff. 4/20/19 Police, Business and Tax Regulations, Transportation Codes - Event- Related Cannabis Permits - Application Fee

Sections Affected: 249.20 60-19 190045 5/5/19 Building, Business and Tax Regulations Codes - Temporary Homeless Shelter Provisions During Shelter Crisis

Sections Affected: Art. 1, Sec. 8 69-19 181110 5/20/19 Retro. 1/1/19 Business and Tax Regulations Code - Administration of Homelessness Gross Receipts Tax

Sections Affected: 6.1-1, 6.2-12, 6.2-17, 6.8-1, 6.9-1, 6.9-3, 6.9-5, 6.15-1, 6.15-2, and 6.17-1 73-19 190092 5/27/19 Business and Tax Regulations Code - Credits For Waiver of Homelessness Gross Receipts Tax Refund and Certain Gifts

Sections Affected: Adding 2805.1, 2805.2 79-19 181212 6/03/19 Administrative, Business and Tax Regulations Codes - Nonprofit Organizations' First-Right-to-Purchase Multi-Family Residential Buildings

Sections Affected: Adding 1108.6 116-19 181156 7/29/19 Planning, Business and Tax Regulations Codes - Accessory Dwelling Units in New Construction

Sections Affected: 8, 26 189-19 190549 9/9/19 Oper. 10/1/19 Business and Tax Regulations Code - Transient Occupancy Tax Exemption Increase Sections Affected: 506 252-19 190710 12/16/19 Health, Business and Tax Regulations Codes - Food Preparation and Service Establishment Categories, Disclosures, and Permit Fees

Sections Affected: 249.1, 249.11, 249.12

277-19 190927 12/28/19* Oper. 1/1/20 if approved at 11/5/19 election; else void Business and Tax Regulations Code - Administration of Traffic Congestion Mitigation Tax

Sections Affected: 6.1-1, 6.2-12, 6.2-17, 6.8-1, 6.9-1, 6.9-2, 6.9-3, 6.9-5, 6.15-2 298-19 191107 1/20/20 Business and Tax Regulations Code - Extending Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers

Sections Affected: Amending 853 94-20 200420 7/27/20 Business and Tax Regulations, Administrative Codes - Temporary Suspension of Vacancy Tax

Sections Affected: Amending 2904; 2907 105-20 200243 8/10/20 Health, Business and Tax Regulations Codes - Overdose Prevention Programs

Sections Affected: Amending 8 111-20 200399 8/17/20 Business and Tax Regulations Code - Real Property Transfer Tax Refunds

Sections Affected: Amending 1113 207-20 200759 11/9/20 Business and Tax Regulations Code - Tax Penalties and Interest; Administration of Cannabis Business Tax

Sections Affected: Amending Secs. 6.1-1, 6.2-17, 6.4-1, 6.5-2, 6.8-1, 6.9-1, 6.9-3, 6.9-5, 6.9-7, 6.10-3, 6.11-1, 6.11-2, 6.11-3, 6.12-4, 6.13-1, 6.15-1, 6.15-2, 6.17-1, 6.17-2, 6.17-3, 6.17-4, 6.17-5, 6.20-1, 6.21-1; 906.2; Adding Secs. 6.11-1.1, 6.17-1.1, 6.17-2.1, 6.17-3.1, 6.17-4.1; Deleting Art. 17 (Secs. 1700 - 1707)

2020

Ord. No. File No. Eff. Date Short Title and Code Sections Affected 94-20 200420 7/27/20 Oper. 1/1/21 Business and Tax Regulations, Administrative Codes - Temporary Suspension of Vacancy Tax

Sections Affected: Amending 2904; 2907 105-20 200243 8/10/20 Health, Business and Tax Regulations Codes - Overdose Prevention Programs

Sections Affected: Amending 8 111-20 200399 8/17/20 Business and Tax Regulations Code - Real Property Transfer Tax Refunds

Sections Affected: Amending 1113

207-20 200759 11/9/20 Business and Tax Regulations Code - Tax Penalties and Interest; Administration of Cannabis Business Tax

Sections Affected: Amending 3003

2021 Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 43-21 210180 5/3/21 Business and Tax Regulations Code - Extending Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers

Sections Affected: 853 88-21 210161 8/2/21 Business and Tax Regulations Code - Administration of Vacancy Tax

Sections Affected: Amending 6.1-1, 6.2-17, 6.8-1, 6.9-1, 6.9-2, 6.9-3, 6.9-4, 6.9-5 111-21 210285 9/4/21 Planning, Business and Tax Regulations, Police Codes - Small Business Recovery Act

Sections Affected: Amending 32 118-21 210566 9/4/21 Various Codes - Mobile Vendor Regulation

Sections Affected: Amending 1.36 135-21 210658 9/4/21 Business and Tax Regulations Code - Emergency Medical Services Fees

Sections Affected: Amending 249.8 152-21 210828 10/30/21 Business and Tax Regulations Code - Administrative Provisions:

Sections Affected: Amending 6.1-1, 6.2-1, 6.2-3, 6.2-8, 6.2-12, 6.2-17, 6.2-20, 6.2-21, 6.4- 1, 6.5-1, 6.6-1, 6.7-1, 6.8-1, 6.9-4, 6.9-6, 6.9-7, 6.10-1, 6.10-2, 6.10-3, 6.11-2, 6.11-3, 6.12-1, 6.12-2, 6.12-5, 6.13-3, 6.13-4, 6.15-1, 6.15-2, 6.15-3, 6.16-1, 6.17-1, 6.17-1.1, 6.17-2, 6.18-1, 6.18-2, 6.18-6, 6.18-8, 6.19-1, 6.19-2, 6.19-3, 6.19-7, 6.19-8, 6.19-10, 6.19-11, 6.21-1, 6.22-1, 6.23-1, 953.1, 953.2, 953.3, 953.4, 953.5, 953.6, 953.7, 953.8, 960; Repealing 6.2-14, 6.7-2, 6.9-1, 6.9-2, 6.9-3, 6.9-5, 709, 713, Article 12- B: 1021, 1022, 1023, 1024, Article 36: 3601, 3602, 3603, 3604, 3605, 3606, 3607, 3608, 3609, 3610, 3611, 3612, 3613, 3614, 3615, 3616; Adding 6.8-2, 6.9-1

155-21 210536 11/8/21 Health, Business and Tax Regulations Codes - Alternate Water Sources for Non-Potable Applications

Sections Affected: Amending 249.24 205-21 210937 12/13/21 Business and Tax Regulations Code - Affordable Housing Transfer Tax Exemption

Sections Affected: Amending 1108.6 (Art. 12-C) 231-21 211150 1/17/22 Retro. 1/1/22 Business and Tax Regulations Code - Temporary Suspension of Cannabis Business Tax

Sections Affected: Amending 3003

2022 Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 44-22 211292 4/22/22 Various Codes - Street Vendor Regulation

Sections Affected: Amending 1.36 59-22 220057 5/16/22 Business and Tax Regulations Code - Extending Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers

Sections Affected: Amending 853 160-22 220540 8/21/22 Business and Tax Regulations Code - Disclosure of Vacancy Tax Information

Sections Affected: Amending 6.9-1 184-22 220684 9/4/22 Business and Tax Regulations, Health Codes - Emergency Medical Services Fees

Sections Affected: Amending 249.8 188-22 220756 9/4/22 Business and Tax Regulations Code - Disclosure of Vacancy Tax Information; Penalties For Failure to Timely File Vacancy Tax Returns

Sections Affected: Amending 6.9-1, 6.17-3.1 244-22 221022 12/18/22 Business and Tax Regulations Code - Installment Payments for Delinquent License Fees

Sections Affected: Amending 76.1 247-22 221070 01/09/23 Retro. 1/1/23 Business and Tax Regulations Code - Temporary Suspension of Cannabis Business Tax

Sections Affected: Amending 3003

2023 Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 23-23 221246 3/26/23 Administrative, Business and Tax Regulations Codes - Homelessness Oversight Commission and Related City Bodies

Sections Affected: Amending 2810 35-23 230125 4/17/23 Administrative, Business and Tax Regulations Codes - Homelessness Oversight Commission and Related City Bodies

Sections Affected: Amending 2810 45-23 221162 5/15/23 Business and Tax Regulations Code - Extending Temporary Suspension of Business Registration and Fee for Transportation Network Company Drivers and Taxi Drivers

Sections Affected: Amending 853 99-23 230307 7/3/2023 Business and Tax Regulations Code - Extending Sunset Date of Credit from Early Care and Education Commercial Rents Tax for Qualifying Child Care Facilities

Sections Affected: Amending 2106.1 151-23 230155 8/28/23 Retro. 1/1/23 Business and Tax Regulations Code - Gross Receipts Tax Rate Increase Postponement and Credits for Opening City Location

Sections Affected: Amending Art. 12-A-1: 953.1, 953.2, 953.3; Adding 960.1 175-23 230659 8/28/23 Business and Tax Regulations, Health Codes - Emergency Medical Services Fees

Sections Affected: Amending 249.8 176-23 230661 8/28/23 Business and Tax Regulations Code - Early Care and Education Commercial Rents Tax Baseline (uncodified) 179-23 230664 8/28/23 Retro. 7/1/23 Business and Tax Regulations Code - Waiver of Permit, License, and Business Registration Fees for Certain Small Businesses

Sections Affected: Adding 76.3 (in Art. 2); Amending 855 (in Art. 12) 224-23 230898
12/4/23 Business and Tax Regulations Code - Administration of Empty Homes Tax

Sections Affected: Amending 6.1-1, 6.2-17, 6.4-1, 6.5-1, 6.8-1, 6.8-2, 6.9-1, 6.9-4, 6.10-3, 6.18-1 (Art. 6); 2954 (Art. 29A)

2024 Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected

8-24 231007 1/15/24 Retro. 1/1/17 Business and Tax Regulations Code - Transfer Tax Exemption for Affordable Housing

Sections Affected: Amending 1108.6 51-24 240036 4/22/24 Retro. 1/1/24 Business and Tax Regulations Code - Transient Occupancy Tax Returns

Sections Affected: Amending 6.9-1 62-24 230310 4/28/24 Various Codes - State-Mandated Accessory Dwelling Unit Controls

Sections Affected: Amending Secs. 8, 26 72-24 240126 5/13/24 Business and Tax Regulations Code - Extending Waiver of Permit, License, and Business Registration Fees for Certain Small Businesses

Sections Affected: Amending 76.3 109-24 240281 7/7/24 Administrative, Business and Tax Regulations Codes - Housing Needs Report Frequency and DAS Department Name Updates

Sections Affected: Amending 249.1 175-24 240639 8/12/24 Oper. 9/1/24 Business and Tax Regulations Code - Transient Occupancy Tax Exemption Increase

Sections Affected: Amending 506 194-24 240599 8/31/24 Business and Tax Regulations Code - DPH Cannabis Business Inspection Fees

Sections Affected: Amending 249.20 198-24 240604 8/31/24 Business and Tax Regulations Code - Early Care and Education Commercial Rents Tax Baseline - FYs 2024-2025 and 2025-2026 203-24 240406 9/1/24 Health, Business and Tax Regulations Codes - Annual Retail Food Special Event Permit

Sections Affected: Amending 249.11 214-24 240698 9/8/24 Oper. 12/20/24 Business and Tax Regulations Code - Gross Receipts Tax Rates for NAICS Code 721 (Accommodation)

Sections Affected: Amending 953.21* (if approved by electorate and not terminated) 225-24 240728
10/21/24 Business and Tax Regulations Code - Transfer Tax Reduction for Union Labor-Built and Union Pension Fund-Financed Housing

Sections Affected: Adding 1108.8 279-24 240926 1/19/25 Oper. 2/1/25 Various Codes - Fee Elimination and Administrative Provisions

Sections Affected: Amending 76.1, 76.3, 143, 223, 237, 244, 248, 249.1, 249.11, 249.14, 249.25, 853; Repealing 76.2; Adding 76.1-1 299-24 241084 1/19/25 Business and Tax Regulations Code - Transfer Tax Exemption for Certain Port Leases Sections Affected: Adding 1108.10

2025 Ord. No. File No. Eff. Date Short Title and Code Sections Affected Ord. No. File No. Eff. Date Short Title and Code Sections Affected 15-25 241172 3/17/25 Retro. 1/1/22 and 1/1/25 Business and Tax Regulations Code - Commercial Vacancy Tax Exemption

Sections Affected: Adding 2905.1 35-25 250002 4/14/25 Business and Tax Regulations Code - Parking Tax Reporting Requirement

Sections Affected: Amending 604, 607, 2201 36-25 241150 4/21/25 Oper. 5/1/25 Business and Tax Regulations Code - Voluntary Disclosure Program; Fee for Advance Determinations

Sections Affected: Adding 6.14-1, 6.14-2 41-25 250001 5/4/25 Retro. 1/1/24 Business and Tax Regulations Code - Empty Homes Tax Suspension Pending Litigation

Sections Affected: Amending 2953, 2957 112-25 250259 8/10/25 Retro. 7/1/25 Business and Tax Regulations Code - Extending Waiver of Permit, License, and Business Registration Fees for Certain Small Businesses

Sections Affected: Amending 76.3 131-25 250597 9/1/25 Business and Tax Regulations Code - Early Care and Education Commercial Rents Tax Baseline - FYs 2025-2026 and 2026-2027 140-25 250606 9/1/25 Various Codes - Environmental Health Permit, Fee, and Penalties Revisions Sections Affected: Amending 1.24, 1.25, 22, 35, 120, 248, 249.5, 249.6, 249.15; Repealing 249.21 187-25 250576 11/6/25 Business and Tax Regulations Code - Tax Rate Changes for Telecommunications Business Activities Sections Affected: Amending 953.23, 953.24, 960.1 208-25 250890 12/01/25 Retro. 4/12/24 Business and Tax Regulations Code - Transfer Tax Exemption for Affordable Housing

Sections Affected: Amending 1108.6 209-25 250891 12/01/25 Retro. 1/1/22, 1/1/25 Business and Tax Regulations Code - Tax Exclusion for Low-Income Housing Partnerships; Commercial Vacancy Tax Exemption

Sections Affected: Amending 6.8-1 (Art. 6), 853 (Art. 12), 952.3 (Art. 12-A-1), and 2905 (Art. 29) 221-25 250889 12/22/25 Business and Tax Regulations, Planning Codes - Appeal Timelines for Zoning Administrator Actions

Sections Affected: Amending 8

222-25 250892 12/22/25 Planning, Business and Tax Regulations Codes - State-Mandated Accessory Dwelling Unit Program

Sections Affected: Amending 8, 26 236-25 250782 1/5/26 *Retro. 1/1/25 Administrative, Business and Tax Regulations Codes - Small Business Rezoning Construction Relief Fund

Sections Affected: Adding 959* 245-25 250701 1/12/26 Planning, Business and Tax Regulations Codes - Family Zoning Plan

Sections Affected: Amending 8 261-25 250929 1/23/26 Retro. 1/1/26 Business and Tax Regulations Code - Extending Suspension of Cannabis Business Tax

Sections Affected: Amending 6.1-1, 6.2-12, 6.2-17, 6.8-1, 6.8-2, 6.9-1, 6.9-4, 6.11-2, 6.14- 1, 6.15-1, 6.15-2, 6.17-1.1, 6.25-1; 3003 11-26 251002 3/16/26 Business and Tax Regulations Code - Application of Access Line Tax to Voice Over Internet Protocol Services

Sections Affected: Amending 782 49-26 250967 5/11/26 Health, Business and Tax Regulations, Public Works Codes - Compact Mobile Food Operation Definitions and Fees

Sections Affected: Amending 249.1, 249.23 105-26 260388 7/12/26 Retro. 1/1/26 Business and Tax Regulations Code - Extending Parking Tax Exemption for Certain Parking Events on School District Property

Sections Affected: Amending 608 131-26 260281 8/23/26 Various Codes - Cannabis Cafés

Amending 249.20

New Ordinances Publisher's Note: The following table lists all ordinances affecting the Business and Tax Regulations Code that have been passed by the Board of Supervisors but that are not yet effective. The table includes links to the amending ordinances (as maintained in PDF format on the Board of Supervisors' web site) and to the code sections affected. For other legislation, including older ordinances and those affecting other codes, please refer to the Comprehensive Ordinance Table or the Board's "Legislation Passed" web site.

Ord. No. File No. Eff. Date Short Title and Code Sections Affected