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Ordinance#260118Mayors Office
In plain English

Proposes a change to city law: Changing the the city's business-tax rules to extend the waiver of certain first-year permit, license, and business registration fees for specified small businesses that newly form or that open a new location until the earlier of: July 1, 2027, or the date on which all funds appropriated to reimburse departments for the waived fees have been expended.

Ordinance amending the Business and Tax Regulations Code to extend the waiver of certain first-year permit, license, and business registration fees for specified small businesses that newly form or that open a new location until the earlier of: July 1, 2027, or the date on which all funds appropriated to reimburse departments for the waived fees have been expended.

Introduced: Feb 3, 2026
Final action: โ€”
Official record โ†—

How it got here

The legislation originated from the need to extend the First Year Free program, which waives certain fees for small businesses, initially established as a pandemic recovery measure.

1
Initial Establishment of the First Year Free ProgramJuly 2021
Board of Supervisors

The Board approved an ordinance waiving first-year permit, license, and business registration fees for small businesses as an economic recovery tool from the COVID-19 pandemic (File 21-0741).

BLA Rpt 061726
2
Proposed Ordinance IntroducedFebruary 6, 2026
Board of Supervisors

Supervisor Stephen Sherrill introduced the proposed ordinance to extend the waiver of certain fees for small businesses until June 30, 2027 (File 260118).

FYI Referral 020626
3
Support for the LegislationFebruary 27, 2026
Small Business Commission

The Small Business Commission reviewed the proposed ordinance and voted to support it, recognizing the financial challenges faced by new businesses.

SBC Response 022726
4
Referral to DepartmentFebruary 27, 2026
Clerk of the Board

The ordinance was referred to the relevant departments for further review and input.

Action history
5
Amendment ConsiderationJune 17, 2026
Budget and Finance Committee

The Budget and Finance Committee amended the ordinance to allow for an earlier expiration of the fee waiver if funds are exhausted before June 30, 2027.

BLA Rpt 061726
6
Pending Committee ActionPending
Board of Supervisors

The ordinance is currently pending further action by the Board of Supervisors after being assigned under the 30-day rule.

Action history

Reconstructed from attached documents & the official record

Document trail
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Leg Dig Ver1
Official legislation text
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BLA Rpt 061726
Budget and Legislative Analyst
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BLA Rpt 061826
Budget and Legislative Analyst
PDF โ†—
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Leg Dig Ver2
Official legislation text
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PDF โ†—

How they voted

AMENDED, AN AMENDMENT OF THE WHOLE BEARING NEW TITLE
Budget and Appropriations Committee ยท Jun 17, 2026Pass
4-0 /1
RECOMMENDED AS AMENDED
Budget and Appropriations Committee ยท Jun 17, 2026Pass
4-0 /1

Legislative journey

PresidentFeb 3, 2026
โ†’ASSIGNED UNDER 30 DAY RULE
Clerk of the BoardFeb 6, 2026
โ†’REFERRED TO DEPARTMENT
Small Business CommissionFeb 27, 2026
ยทRESPONSE RECEIVED
Clerk of the BoardJun 12, 2026
ยทTRANSFERRED
Budget and Appropriations CommitteeJun 17, 2026 โ€“ Jun 25, 2026
โœ“RECOMMENDED AS AMENDEDPass
โœŽAMENDED, AN AMENDMENT OF THE WHOLE BEARING NEW TITLEPass
ยทโ€”
ยทโ€”
ยทโ€”
ยทโ€”
Board of SupervisorsJul 14, 2026
โœ“PASSED, ON FIRST READINGPass