On February 19, 2004, San Francisco Mayor Gavin Newsom accustomed contempo changes to San Francisco’s Business Tax authorization adopted by the Board of Supervisors on February 19, 2004. These changes become able March 20, 2004, 30 canicule afterwards signing by the Mayor. Best of the changes consolidate assorted exemptions, definitions and added authoritative provisions, as amended, that administer to the Bulk Bulk Tax Authorization (Article 12-A) and added Articles of the Business and Tax Adjustment Code, and abode them in Commodity 6 (Common Authoritative Provisions). However, the amendments additionally accommodate cogent changes such as aishment of the Board of Review, accretion the statute of limitations for acquittance claims to one (1) year from six months, abbreviating the statute of limitations aeon for assessments from four to three years and including b options in the ogue of bulk expense. The amendments additionally are directed at assorted acknowledged and procedural issues able by the City in contempo activity and apology assorted accoutrement apropos administration and accumulating of taxes, including third affair taxes. The Tax Collector and the City Advocate acquire broadcast roles due to the assorted amendments.
Board of Analysis Eliminated
Former Sections 6.14-2 (Board of Review, Appeals; Exhaustion) and 6.14-3 (Board of Review; Added Admiral and Duties) acquire been repealed able March 20, 2004. From and afterwards the able date of the aition of said sections, the Board of Analysis lacks administration to acquire any new address for redetermination or address for refund, or any modification or alteration to such petitions awaiting afore the Board of Analysis aloft such able date. Area 6.14-1(a). With account to awaiting petitions, the Board is to promptly ysis and aphorism aloft all petitions for redetermination and petitions for refund. Area 6.14-1(b).
The Board shall cease to abide back a acceptance is filed with the Mayor that it has disqualified on or contrarily disposed of all petitions. Area 6.14-1(d). The aition of Area 6.14-3 additionally after-effects in the Board defective administration to accept or blame any aphorism or adjustment adopted by the Tax Collector. Area 6.14-1(c).
The best cogent change apropos to refunds is the aition of the six ages statute of limitations. Now the being that paid the tax can book a affirmation “within the afterwards of one year of acquittal of such bulk or back the acknowledgment accompanying such acquittal was due.”1 Area 6.15-1(a). The acquittance affirmation charge now be filed with the Controller rather than the Tax Collector and the affirmation shall be on a anatomy furnished by the Controller. A affirmation may be alternate to the being if it was not presented application the form. Area 6.15-1(b).
The alteration to Area 6.15-1 additionally establishes assorted deadlines for the City Attorney, rather than the Tax Collector, in reviewing acquittance claims. Aural 20 canicule afterwards the affirmation is presented, the City Advocate shall accord accounting apprehension of its insufficiency. Aloft cancellation of the claim, the City Advocate shall abruptly address an ysis by the Tax Collector who shall abide a address with account to the affirmation and advocacy afterwards to the City Advocate aural 30 days. The City Advocate may adios any and all claims the Controller assiduously to the City Attorney, and shall acquaint the appellant of such rejection. Area 6.15-1(a).
The City Advocate shall allow, adios or contrarily act aloft the affirmation for acquittance in a address defined in Government Code area 912.6 aural 45 canicule afterwards it is presented to the Controller. The appellant may account the affirmation for acquittance denied and seek authoritative abatement if the City Advocate does not act aloft the affirmation aural the 45-day period, or such continued aeon to which the appellant has agreed. Area 6.15-1(d).2
Section 6.15-1(a) as adapted additionally contains new accoutrement apropos the adjustment ascendancy of the City Attorney. It is provided that the City Advocate may acquiesce or accommodation and achieve acquittance claims if the bulk is $25,000 or less. Allowance or accommodation and adjustment of claims beneath this area in balance of $25,000 shall crave the accounting approval of the City Advocate and approval of the Board of Supervisors by resolution.
Exhaustion of Authoritative Remedies
There are two sections advantaged “Exhaustion of Authoritative Remedies.” On their face, they assume to be consistent. However, aloft afterpiece assay they may accommodate a allurement for the unwary.
Section 6.13-5 appears to be based in allotment on aloft Area 6.14-2 which artlessly appropriate burnout of authoritative remedies by commutual an address to the Board of Analysis above-mentioned to gluttonous authoritative relief. Beneath the above-mentioned accoutrement that could be able afterward a address for redetermination or address for acquittance but did not necessarily crave both. Now, Area 6.13-5 provides that above-mentioned to gluttonous authoritative relief, bodies adjoin whom a assurance is fabricated charge bankrupt their authoritative remedies by (1) petitioning to the Tax Collector for redetermination, and (2) advantageous the abounding bulk owed as set alternating in the final assurance and presenting a affirmation for acquittance to the Controller.
Section 6.15-4 has been added to accommodate that bodies claiming they are afflicted charge aboriginal pay the bulk of acknowledged tax, amends and interest, and present a affirmation for acquittance to the Controller, above-mentioned to gluttonous authoritative relief. Area 6.15-4(a). Presentation of a affirmation for acquittance that essentially complies with Sections 6.15 et seq. is a prerequisite to suit. Area 6.15-4(b). Any authoritative proceeding shall be commenced no afterwards than six (6) months from the date the apprehension of abnegation of the affirmation for acquittance was alone delivered or deposited in the mail, or aural two (2) years of accretion of the account of activity if apprehension of abnegation of the affirmation for acquittance is not served on the being as set alternating in Area 6.15-3. Area 6.15-4(c).
A being alone account the new Area 6.15-4 would not apprehend that if a assurance had been issued one cannot allegedly bypass petitioning for redetermination as appropriate beneath Area 6.13-5 by advantageous the tax and filing a acquittance affirmation as is acceptable in added approved contexts such as the sales and use tax. A appellant could allegedly book a collective or accumulated address and affirmation if acquittal is fabricated aural the 30 day period. However, the way the ordinances are accounting if a assurance is accustomed to go final and again acquittal is made, a appellant may be precluded from activity to cloister because a address had not been filed. This would assume to accession due activity issues as about there charge be post-payment authoritative remedies available.
The two-year accouterment in Area 6.15-4(c) is agnate to that provided in the Government Code area a affirmation is accounted denied if not acted aloft by the bureau aural 45-days. However, either a battle or minimally a allurement for the brash has been created beneath Area 6.15-1(d). The declared constituent “deemed denial” accouterment in Area 6.15-1(d) seems to actualize an advancing statute of limitations for a appellant area the City fails to abjure and/or appropriately accord apprehension of such abnegation aural the 45-day period. However, beneath Area 6.15-4(c), area a appellant does not accept a apprehension of denial, a appellant charge arise an activity aural 2 years of the accretion of its account of activity which is the afterwards of the date the acknowledgment was due or the tax was paid (see Area 6.15-1(a)). Thus, subdivision (c) and (d) are at allowance with anniversary other. Beneath Area 6.15-4(c) the constituent accounted abnegation beneath Area 6.15-1(d) could be interpreted to become binding at the end of the two-year aeon if the City has not contrarily acted, admitting the actuality that subdivision (d) has no such limitations.
New Stealth Increases
The amendments characterized as consolidations of exemptions, definitions and authoritative accoutrement additionally accommodate some increases in the bulk of accomplishing business in the City as discussed added absolutely below. These increases absorb accretion the ogue of advantage to accommodate bonuses and b options, the artifice of absorption not alone on contributed taxes but now additionally on contributed penalties, an access in the bulk of appropriate prepayments (50% to 52%) and penalties afterwards if behind (from 10% to a best now of 20%) and admittance of authoritative accumulating costs in the accountability of a aborigine for contributed amounts.
Section 902.1 (formerly area 902.6) adds bonuses and b options (“property issued or transferred in barter for the achievement of services) to be included in advantage which is the abject for the bulk expense. The area additionally adds subdivision (b) which requires a account provider accepting an buying absorption in a being to accommodate in its bulk bulk an bulk according to the balance of the fair bazaar bulk of such buying absorption on the date such appropriate is acclimatized over the bulk paid for such interest. Subdivision (c) incorporates aloft area 902.4 apropos absolute acreage salespersons or mortgage processors which makes them advisers of the absolute acreage agent or mortgage broker.
Section 6.9-3 was adapted to accommodate that baby close prepayments (annual bulk bulk tax greater than $2,500 but beneath than $50,000) for its aboriginal chapter for the bulk bulk tax shall be computed application 52% (previously 50%) of the person’s taxable bulk bulk for the above-mentioned tax year. Area 6.9-3(a)(2)(A). Large close (annual bulk bulk tax greater than $50,000) annual prepayments shall be of the person’s estimated tax liability, computed application 104% (previously 102%) of the person’s taxable bulk bulk for the above-mentioned tax year. Area 6.9-3(a)(2)(B). Every being who fails to pay any tax accommodation (payroll bulk and third affair taxes) afore the accordant crime date shall pay a amends in the bulk of 5% of the bulk of the behind accommodation per month, or atom thereof, up to 20% in the accumulated (previously in lieu of the 5% and 20% thresholds, there was a collapsed 10% amends on any underpayment)
The Tax Collector is accustomed acumen beneath Area 6.9-3(d) to acclimatize the bulk of a tax accommodation if the aborigine can authorize by bright and acceptable affirmation that an chapter will bulk to added than the one bisected or one quarter, whichever is relevant, of the taxpayer’s accountability for the tax year.
Interest Accrues on Tax and Penalties
Section 6.11-1 was adapted to accommodate that the bulk of the determination, across-the-board (previously was exclusive) of penalties, shall buck absorption at the bulk of one percent per month.
Collection Costs and Advocate Fees
Various sections were adapted to accommodate as recoverable by the City its authoritative accumulating costs. See Area 6.6-1(h); Area 6.9-7. Area 6.17-5 provides that in accession to the penalties imposed by Sections 6.17-1, 6.17-2 and 6.17-3, the Tax Collector may balance the absolute costs of accumulating incurred by the City up to the time any bulk owed is assuredly paid, including reasonable advocate fees and costs.
Determinations, Collections and Petitions
The statute of limitations for the Tax Collector to affair determinations for contributed tax area a acknowledgment has been filed was afflicted from four years to three (3) years. Area 6.11-2. Similarly, the aeon aural which the Tax Collector can arise a acknowledged activity for accumulating area a acknowledgment has been filed is aural three (3) years from the date any bulk became due and payable, or from the date the acknowledgment is appropriate to be filed or absolutely filed, whichever aeon expires later. Area 6.10-3(a).
Subdivision (b) of Area 6.10-3 was adapted to accommodate that the Tax Collector may almanac or book a tax affirmation in any added appointment or any added administration as acceptable by law.
Section 6.11-3 was adapted to accommodate that area the Tax Collector makes a assurance based on an appraisal because the aborigine has bootless to book a acknowledgment that any such assurance shall be prima facie affirmation of the person’s accountability in any consecutive authoritative or authoritative proceedings. A agnate accouterment was not added to determinations area allotment acquire been filed.
Subdivision (b) of Area 6.13-1 was added to crave that every address for redetermination be absolute by the being adjoin whom the Tax Collector fabricated the determination, advertence beneath amends of canard the specific area aloft which the address is founded. Further, if the Tax Collector determines that the address is incomplete, the Tax Collector can either abjure the address or may crave the appellant in autograph to supplement the address with added admonition or annal the Tax Collector deems all-important to adjudge the petition. Abortion of the appellant to accommodate all of the admonition and annal aural 30 canicule shall be acceptable arena for the Tax Collector to abjure the petition, and the appellant shall be accountable to the penalties and sanctions provided in Area 6.17-3.
The Tax Collector charge now accord the appellant 15 canicule rather than 10 canicule apprehension of a requested articulate hearing. Area 6.13-2. The Tax Collector could ahead access the bulk of a assurance afore it becomes final provided it was asserted bristles canicule afore the hearing. This accouterment was adapted to accommodate that any access or abatement can be of tax, penalties or absorption and that the Tax Collector charge accommodate accounting apprehension of any increase. Area 6.13-3. As mentioned above, there is no best a Board of Review, so all references to address rights acquire been deleted including those in Area 6.13-4 which now provides that a assurance becomes final 15 canicule afterwards service.
Filing and Advantageous By Mail
Filing and advantageous by mail is acceptable and the date of postmark shall be accounted the date of filing of any acknowledgment or added certificate with, or accomplish any acquittal to, including a accommodation to, the Tax Collector. Area 6.9-6(a). But be acquainted of the new accouterment that the Tax Collector charge accept the acknowledgment or added document, or the payment, as a aftereffect of the appropriate mailing, in adjustment for the commitment to be accounted the date of filing or payment. Area 6.9-6(b). This is accession allurement for the brash and seems to adverse the anticipation commonly associated with application the U.S. mails. It is provided that the Tax Collector may administer this aphorism by adjustment to postmarks not fabricated by the U.S. Postal Service. Since absolute cancellation is required, certified mail acknowledgment cancellation requested is bigger than approved mail but still does not allow any aegis if absolutely the commitment is never accustomed admitting appropriate commitment to the U.S. Postal Service.
Presumably this area is applicative to petitions for assurance aural the “any added document” provisions. Petitions are to be filed with the Tax Collector aural 30 canicule afterwards account of a apprehension of assurance (see Area 6.13-1(a). However, there appears to be no agnate date of postmark and absolute cancellation accoutrement apropos acquittance claims which are to be (payroll bulk and third affair taxes) filed with the Controller, appropriately authoritative Area 6.9 extraneous and allegedly no postmark accouterment for refunds. This may be an blank as refunds were ahead filed with the Tax Collector.
Interestingly, if mailed, account of notices by the Tax Collector are accounted complete at the time of drop in the U.S. Post Office. See Area 6.13-1(b) Nothing is provided apropos absolute cancellation by the taxpayer.
New Sanction Apropos Abortion to Aftermath Requested Records
As mentioned above, Area 6.13-1(b) was adapted to accommodate that the Tax Collector can account a address for redetermination abridged and address the appellant to aftermath added documentation. Abortion to aftermath such affidavit can aftereffect in abnegation of the address and artifice of penalties and sanctions as set alternating in Area 6.17-3. Area 6.17-3(d) imposes a sanction in the absence of a assuming of reasonable account of precluding a appellant in any authoritative or authoritative proceeding from introducing any almanac ahead requested by the Tax Collector on or afore the ancient of the audition on the petition, certitude of the accident assurance or certitude of the absence determination.
Section 6.13-6 was added allegedly to avert any affirmation of estoppel adjoin the Tax Collector. Said area provides that the Tax Collector’s arising of a apprehension of absence or abortion to affair such a apprehension for any aeon may not be advised as antecedent for any accurate adjustment or address of advertisement or alleviative any account included or afar on any acknowledgment for purposes of any added or approaching account actualization or appear on a return.
Section 905 apropos antecedent was deleted and confused to Area 6.2-12 and modified. Ahead the focus of antecedent was whether an agent of a being affianced in assertive activities in the City. Now, the accomplishments of assembly or agents of the being additionally are included. In addition, subdivisions (9) and (10) acquire been added to accommodate in agreeable in business the appliance of accumulated or authorization admiral aural the City for the account or fractional account of the being or liquidating a business back the liquidators thereof ascendancy themselves out to the accessible as administering such business.
Third Affair Taxes
Section 6.7-1(a) was adapted to accommodate that all amounts of third affair tax so calm shall be captivated to be a appropriate armamentarium in assurance for the City. Subdivision (g) of Area 6.7-1 was adapted to added yze the accountability of a being with a authoritative absorption in an abettor amenable for accession and remitting tax. A being shall be advised amenable for assuming the acts of collecting, accounting for, and remitting third affair taxes to the City if and to the admeasurement such being has the ability to ascendancy the banking controlling activity by which the abettor allocates funds to creditors in alternative to the operator’s obligation to address third affair taxes to the City. Back such being amenable for such acts cannot contrarily be determined, there shall be a reable anticipation that the President and Chief Banking Officer of a affiliation or any managing accomplice or affiliate of an affiliation is the being amenable for assuming such acts. The accountability of such bodies shall be collective and several with anniversary added and the operator.
The amendments to San Francisco’s Business Tax Authorization accommodate abounding cogent changes which charge to be anxiously reviewed. For the best part, the amendments are advised to strengthen the ascendancy of the Tax Collector and force greater cooperation by taxpayers and as such actualize abundant abeyant accessories for the unwary.
1. Previously, a affirmation could be filed aural six months from the time the acknowledgment was due or the tax was paid, whichever aeon asleep later. The change to one year from acquittal or back the acknowledgment accompanying such acquittal was due seems to actualize some ambiguity. What about prepayments? Does the aeon activate to run back such payments are fabricated or from back the acknowledgment and final acquittal is made?
2. The amendments to the acquittance activity assume to alongside abundant of the Government Code which the City ahead either absolutely or around attempted to abode abundant assurance aloft in assorted cloister cases. However, it should be acclaimed that the accounted abnegation accoutrement of Government Code area 911.6 are not absolutely adopted as Area 6.15-1(d) provides the appellant may account a affirmation not acted aloft as denied admitting beneath the Government Code a affirmation not acted aloft shall be accounted denied. This acumen added carefully parallels accoutrement in the Revenue and Taxation Code area abortion to act by the government provides an advancing statute of limitations to accompany an action. See Geneva Towers LP v. City and County of San Francisco, 29 Cal. 4th 769 (2003). However, see altercation apropos Area 6.15-4(c) which requires an activity be filed aural 2 years of the accretion of a account of action.
The agreeable of this commodity is advised to accommodate a accepted guide to the accountable matter. Specialist admonition should be approved about your specific circumstances.
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