This ordinance allows the Tax Collector to waive certain taxes, penalties, and interest for unregistered taxpayers who voluntarily disclose and pay back taxes until December 31, 2027. It also permits the Tax Collector to charge fees for reviewing applications and providing advance determinations during the same period.
Ordinance amending the Business and Tax Regulations Code to authorize the Tax Collector to waive taxes, penalties, and/or interest under a program ending December 31, 2027, that allows unregistered taxpayers to voluntarily disclose and pay back taxes; and to authorize the Tax Collector to collect fees through December 31, 2027, for reviewing applications for and providing advance determinations to taxpayers.
How it got here
This legislation originated from the need to implement Proposition M, which restructured San Francisco's business tax system.
Voters approved Proposition M, a comprehensive restructuring of the city’s business tax system, prompting the need for new legislation.
The Treasurer's office submitted a proposed ordinance to the Board of Supervisors to authorize the Tax Collector to allow unregistered taxpayers to voluntarily disclose and pay back taxes.
A proposed substitute ordinance was submitted to correct a typo in the previous version, maintaining the same objectives.
The Board of Supervisors substituted the original ordinance with the corrected version, which included provisions for a Voluntary Disclosure Program and fee collection.
The Budget and Finance Committee held a public hearing to consider the proposed ordinance, which was recommended for passage.
The Board of Supervisors passed the ordinance on first reading, moving it closer to final approval.
The ordinance was finally passed by the Board of Supervisors, authorizing the Tax Collector to implement the Voluntary Disclosure Program.
The Mayor approved the ordinance, allowing it to take effect and implement the new tax collection measures.
Reconstructed from attached documents & the official record
