A. 
Every person having a fixed place of business transacting, engaging in or carrying on a business in the city, except a business as to which the tax rate established by another section of this article is made specifically applicable, shall pay a business license tax based upon the annual gross receipts of such businesses as follows:
Gross Receipts
Annual Tax
Less than $75,000
$75.00
$75,000 or more, but less than $100,000
$100.00
Over $100,000
$110.00, plus $5.25 for each additional $5,000 or fraction thereof up to $500,000
Over $500,000
$530.00, plus $4.00 for each additional $5,000 or fraction thereof up to $1,000,000
Over $1,000,000
$930.00, plus $2.75 for each additional $5,000 or fraction thereof up to $5,000,000
Over $5,000,000
$3,130.00, plus $1.65 for each additional $5,000 or fraction thereof
B. 
Persons having a fixed place of business selling at retail any goods, wares or merchandise which are classified under "retailing industries" in the most recently published annual statement studies published by Robert Morris and Associates may be entitled to a credit against the foregoing annual tax if:
1. 
The most recent average cost of sales for the retailing industry in which such business is categorized is greater than the average cost of sales for all retailing industries studied; and
2. 
The most recent average operating profit for such retailing industry is less than the average operating profit for all retailing industries studied. The credit allowed shall be equal to the sum of:
a. 
The difference between the foregoing average cost of sales figures; and
b. 
The difference between the foregoing average operating profit figures. The determination of the average costs and profits for various industries shall be made with reference to said publication of Robert Morris and Associates. The determination as to the appropriate category in which a particular business is to be placed shall be made with reference to the Standard Industrial Classification Manual. The credit allowed shall be calculated to the nearest 0.1%.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
A. 
Every person who, at a fixed place of business within the city, transacts, engages in or carries on any central administrative office, auxiliary unit or manufacturing establishment shall pay an annual license tax based upon the area of the place of business occupied and the average number of persons employed, as follows:
Area of Place of Business Occupied
Annual Tax
999 square feet or less
$150.00
1,000—2,499 square feet
$250.00
2,500—4,999 square feet
$350.00
5,000—9,999 square feet
$550.00
10,000 square feet or more
$850.00
Number of Employees
Additional Annual Tax
1—10
$7.50 per employee
11—25
$75.00, plus $5.00 for each employee in excess of 10
26—50
$195.00, plus $4.00 for each employee in excess of 25
51 or more
$350.00, plus $3.00 for each employee in excess of 50
If the nature or method of operation of any such central administrative office, auxiliary unit or manufacturing establishment is such that gross receipts may be attributable to such office, unit or establishment, such business shall be taxed pursuant to Section 3.16.010 if use of that section as a basis for calculation of the tax would produce a higher tax than this section.
The terms "central administrative office," "auxiliary unit" and "manufacturing establishment" shall have the meanings and descriptions set forth in the Standard Industrial Classification Manual and in Sections 3.04.030 and 3.04.070 of this code.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person conducting any amusement concession, not in conjunction with a carnival or fair, shall pay a license tax for each concession and device as follows:
Type of Concession
Quarterly Tax
A. Merry-go-round, Ferris wheel, dodgem, swing or other mechanical device for the carrying of passengers
$75.00
B. Ball and ring throwing games, spin-the-wheel, mechanical and electrical games, shooting gallery, keno, lotto and similar games of chance
$50.00
C. Sales of merchandise or foodstuffs, not in connection with any game of chance
$30.00
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person conducting the business of apartment house or rooming house shall pay an annual license tax of a fifty dollar base fee and one dollar for each room, based on a three room minimum.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person conducting the business of commercial property rental shall pay an annual license tax of a fifty dollar base fee and ten dollars for up to the first one thousand square feet and ten dollars for each additional one thousand square feet of property available for commercial rental.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person conducting a public bowling alley, skee ball, bat ball or other similar device, equipment or means of entertainment shall pay an annual license tax of forty dollars for each alley.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person staging a boxing or wrestling exhibition shall pay a license tax of two hundred dollars for each such exhibition.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person conducting any carnival, circus, menagerie, wild west show, rodeo or any other like or similar exhibition or amusement shall pay a license tax of three hundred dollars for the first day and seventy-five dollars for each additional day, payable in advance.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person, corporation, partnership or other entity conducting the business of a gambling club shall pay a quarterly tax in advance, and due on January 1st, April 1st, July 1st and October 1st of each calendar year. Commencing January 1, 1995, the tax per quarter shall be calculated as follows:
Tables Permitted by Gambling Club License
Quarterly Tax Per Table
Minimum 10
$400
11 to 15
$1,200
16 to 20
$1,800
21 to 25
$2,400
26 to 30
$3,000
31 to 35
$3,600
36 to 40
$4,200
41 to 45
$4,800
46 to 50
$5,400
51 to 55
$6,000
56 to 60
$6,600
Beginning with the above schedule, the tax paid by gambling clubs shall automatically increase July 1st of each year, commencing July 1, 1995, by the greater of two percent or the average of the annual percentage increase in the All Urban Consumer Price Index for the San Francisco/San Jose/Oakland area for the months ending February 28th (or 29th) and April 30th.
Notwithstanding the above, in the event a gambling club operator reduces the number of tables operated, the amount of tax paid shall be reduced accordingly, except that in no event shall the applicable tax fall below the amount of tax upon one-half the highest number of tables operated. (For example, if a gambling club operator reduces the number of tables operated from forty to ten, the tax liability shall be based upon twenty tables.) The amount of tax paid under this provision shall be based upon the above schedule and successor schedules as the tax is automatically increased each year.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
A. 
No person shall operate, maintain or permit to be operated or maintained in any place of business or premises open to the public and occupied by or under the control of such person any electrical musical device without having first applied for and received a license for each electrical musical device so operated and maintained.
B. 
Application for such license shall be made to the tax collector, upon a form to be provided by such officer, and shall be accompanied by a business license tax of twenty-five dollars for any fiscal year within which it is proposed to operate or maintain any such device, at the time of such application.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
A. 
No person shall operate, maintain or permit to be operated or maintained in any place of business or premises open to the public or under his or her control any mechanical amusement device without first having applied for and received a license therefor.
B. 
Application for such license shall be made to the tax collector, upon a form to be provided by such officer, and shall be accompanied by a business license tax of thirty dollars for each such device for any fiscal year within which it is proposed to operate or maintain any such device.
C. 
Each license and the application therefor shall specify the person to whom such license is issued, a description of the device, with the manufacturer's name and serial number, to which the same shall exclusively apply.
D. 
Such licenses shall not be transferable either from person to person nor from one device to another.
E. 
Any mechanical amusement device operated or maintained in violation of this section shall be a public nuisance and subject to abatement as such.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person not having a fixed place of business in the city who:
A. 
Engages in the business of contracting within the city; or
B. 
Engages in a business within the city not specifically licensed by another section of this chapter shall pay a license tax of seventy-five dollars per year.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
A. 
Every person who conducts the business of peddler or solicitor shall pay a business license tax of forty dollars per day for the first day and ten dollars per day thereafter; provided, that if the tax collector determines pursuant to Section 3.08.130 that such tax places an undue burden on interstate commerce he or she may adjust the tax to be based upon gross receipts pursuant to Section 3.16.010 (Generally applicable tax rate) measured upon business done within the city, or as otherwise authorized pursuant to Section 3.08.130 (Interstate commerce—Relief from undue burdens).
B. 
Persons maintaining a regular route of established deliveries of food products shall pay the annual license tax required under Section 3.16.010 (Generally applicable tax rate).
C. 
This section shall not apply to persons soliciting or peddling goods solely to merchants with a fixed place of business for the purpose of resale.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every vehicle vendor who engages in business in the city shall pay a license tax of seventy-five dollars per year.
(Ord. 1714 § 4, 2006; Ord. 1875 § 3, 2019)
A. 
Every person conducting a public dance, as defined in Section 4.08.020 (Definitions) of Chapter 4 (License and Regulations), shall pay a business license tax of fifty dollars.
B. 
Every person operating a business in which public dancing is performed, conducted, allowed, carried on or proposed to be performed, conducted, allowed or carried on not less than three times or on three days within a period of six months shall pay a business license tax as follows:
1. 
If the dancing is accompanied by mechanized music, an annual tax of two hundred dollars; or
2. 
If the dancing is accompanied by live or unmechanized music, an annual tax of four hundred fifty dollars.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person engaged in the business of operating or maintaining and offering for use by patrons any shuffleboards or other game or amusement device other than mechanical amusement devices otherwise licensed, shall pay in advance an annual license tax of fifteen dollars for each such game.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
Every person conducting the business of temporary vendor shall pay an annual business license tax of forty dollars for the first day and ten dollars per day for each subsequent day.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
A. 
Tax Imposed—Purpose. A business license tax is imposed solely for revenue purposes upon the development and construction of all condominium projects, in the sum of one thousand dollars per planned salable condominium unit. No tax shall be imposed upon the development and construction of a condominium unit for which a completed sale or transfer of interest to the purchaser or occupant has occurred.
B. 
Condominium License.
1. 
A condominium license shall be issued by the director of finance upon the payment of the required license tax provided herein, or upon execution of an agreement between the city and the owner or owners of record of all property within the condominium project, approved as to form by the city attorney and approved as to substance by the city council, agreeing to pay the tax either wholly or partially on a deferred basis.
2. 
Such agreement may provide for an initial payment, periodic payments on specific dates, payments contingent upon sales of units or any combination thereof.
3. 
Such agreement shall require that any deferred payments be in such amounts as to guarantee that the city shall receive a sum at least equal to the amount it would have received if the total amount of the tax had been paid initially without such an agreement and had been prudently invested in interest bearing accounts as authorized by law.
4. 
Such agreement shall provide further that the owner shall furnish to the city a faithful performance bond issued by a corporate surety authorized to do business in the state, or an instrument of credit for one or more financial institutions subject to regulation by the state or federal government, or such other security instrument as may be approved by the city attorney guaranteeing payment of the tax.
C. 
Failure to Obtain License Unlawful. It is unlawful to engage in, permit, suffer or assist in the construction, development or occupation of any condominium project or condominium unit for which a license has not been obtained as provided in this section.
D. 
Failure to Pay License Tax — Denial of Permits. No permit for building, construction, demolition, grading, subdividing, condominium conversion, variance, conditional use permit or occupancy shall be granted unless the license provided for in this section is obtained. Notwithstanding any other provision of law, no occupancy permit may be obtained under any circumstances until the condominium business license tax has been paid. A certificate of occupancy is required for the occupancy of any condominium unit. Separate occupancy permits may be granted upon separate payment of the required license tax.
E. 
Remedies of This Section — Supplementary and Cumulative. The remedies for failure to pay the tax imposed by this section are supplementary to any other remedy provided by law for the failure to pay a business license tax and are also cumulative both with regard to each remedy provided by this article and by law.
F. 
Tax Refund. If the condominium project is abandoned before substantial work has begun in the case of a condominium project described in subsection A of Section 3.04.100 (Condominium project) of Chapter 3.04 (Definitions), i.e., new development, or before the issuance by the California Real Estate Commissioner of a Public Report in the case of a conversion project described in subsection B of Section 3.04.100 (Condominium project) of Chapter 3.04 (Definitions), the tax paid shall be refunded to the person who paid it upon his or her filing of a statement that he or she has abandoned the project, and upon his or her relinquishment of the issued condominium license. In the event of any refund, it is unlawful for any person to proceed with the project without first applying for and receiving the applicable condominium business license, and payment of the business license tax is required for the issuance of a condominium business license. In the event such refund is requested, the matter shall be referred to the city council for determination of a reasonable amount to cover the cost of processing the application.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
A. 
Tax Imposed — Purpose. A single-family residential business license tax is imposed solely for revenue purposes upon the development and construction of all single-family residential structures in the sum of one thousand dollars per planned salable unit.
B. 
Exceptions. No such tax shall be imposed upon the development or construction of any such single-family residential unit for which a completed sale has occurred or for which a condominium license tax has been paid pursuant to Section 3.16.160 (Condominium Projects) of Chapter 3.16 (Schedule of Taxes). Such tax shall not be applicable to any person constructing no more than one single-family residential structure during any one-year period for his or her own personal residence.
C. 
Single-Family Residential Business License. A single-family residential business license shall be issued by the director of finance upon the payment of the required license tax provided herein.
D. 
Failure to Obtain License Unlawful. It is unlawful to engage in, permit, suffer or assist in the construction, development or occupation of any single-family residential structure for which a license has not been obtained as provided in this section.
E. 
Failure to Pay License Tax — Denial of Permits. No permit for building, construction, demolition, grading or any final subdivision map, shall be granted or approved unless the license provided for in this section is obtained.
F. 
Remedies of This Section — Supplementary and Cumulative. The remedies for failure to pay the tax imposed by this section are supplementary to any other remedy provided by law for the failure to pay a business license tax and are also cumulative both with regard to each remedy provided by this article and by law.
G. 
Tax Refund. If the project involving the development and construction of a single-family residential structure is abandoned before substantial work is done, and any building permit issued to authorize such construction and development is revoked or otherwise terminated, the tax paid shall be refunded to the person who paid it upon his or her filing of a statement that he or she has abandoned the project, and upon relinquishment of his or her single-family residential business license. In the event of any refund, it is unlawful for any person to proceed with the project without first applying for and receiving the applicable single-family residential business license, and the payment of the business license tax is required for the issuance of the license. In the event such refund is requested, the matter shall be referred to the city council for determination of a reasonable amount to cover the cost of processing the application.
(Ord. 1625 § 2, 1999; Ord. 1875 § 3, 2019)
"Airport parking facility" means any privately owned or operated facility with the purpose of providing, for any form of consideration, parking or storage of motor vehicles, motorcycles or other similar means of conveyances for persons going to or from the San Francisco International Airport.
Every person, corporation, partnership or other entity conducting the business of an airport parking facility shall pay a quarterly tax due as follows:
The airport parking facility tax shall be eight percent of gross receipts. Said tax shall only be applicable to gross receipts generated by the parking or storage of vehicles at the airport parking facility. Each operator of an airport parking facility shall, on or before the last day of the month following the close of each calendar quarter make a return to the city of the total tax. At the time the return is filed, the full amount of the tax shall be remitted to the city.
Upon finding of public benefit, the city council may, by ordinance, decrease the airport parking facility tax set forth above.
(Ord. 1626 § 1, 1999; Ord. 1875 § 3, 2019)