Legislation

The ordinance extends the current Gross Receipts Tax rates for certain businesses until December 31, 2024, and delays new tax rates until January 1, 2025. It also offers tax credits for new businesses opening in specific zip codes from 2023 to 2027, providing financial relief based on their taxable gross receipts or payroll expenses.

Ordinance amending the Business and Tax Regulations Code to extend through December 31, 2024, the Gross Receipts Tax rates in effect on January 1, 2022, for the business activities of retail trade, certain services, manufacturing, food services, accommodations, and arts, entertainment and recreation, and postpone to January 1, 2025, the imposition of the Gross Receipts Tax rates otherwise set to go into effect beginning January 1, 2023, for those business activities; and to provide for businesses that open a physical location in certain zip codes in the City on or after January 1, 2023, through December 31, 2027, and that did not have a physical location in the City for at least three years prior to that opening, an annual Gross Receipts Tax credit equal to 0.45% of the business’s San Francisco taxable gross receipts from one or more of the business activities of information, administrative and support services, financial services, insurance, and professional, scientific and technical services, for businesses not engaged in business in the City as an administrative office, or 0.7% of the taxable payroll expense of a business that engages in business in the City as an administrative office, for each of up to three tax years immediately following the tax year in which the business opened the physical location, but no later than the 2028 tax year, and not to exceed $1,000,000 per tax year.

This ordinance eliminates permit fees for Curbside Shared Spaces permits approved before June 30, 2024, and raises the gross receipts threshold for fee reductions from $2 million to $2.5 million. It also confirms compliance with environmental regulations as determined by the Planning Department.

Ordinance amending the Public Works Code to eliminate permit fees for a Curbside Shared Spaces permit approved before June 30, 2024; amending the Administrative Code to increase the gross receipts threshold from $2,000,000 to $2,500,000 for reductions to annual Curbside Shared Spaces permit and license fees; and affirming the Planning Department’s determination under the California Environmental Quality Act.

This ordinance extends the temporary suspension of business registration and fee requirements for transportation network company drivers and taxi drivers until the end of Fiscal Year 2027-2028. It aims to provide financial relief to these drivers during this period.

Ordinance amending the Business and Tax Regulations Code to extend through Fiscal Year 2027-2028 the temporary suspension of the application of the business registration and fee requirements to transportation network company drivers and taxi drivers.

This resolution allows the Department of the Status of Women to use a $200,000 grant from the Blue Shield of California Foundation to start Women's Economic Security Pilot Programs over two years. The funding is retroactively authorized for the period from October 1, 2022, to September 30, 2024.

Resolution retroactively authorizing the Department of the Status of Women to accept and expend a grant in the amount of $200,000 from the Blue Shield of California Foundation for a two-year grant period from October 1, 2022, through September 30, 2024, to launch Women’s Economic Security Pilot Programs.

The ordinance updates zoning regulations in various districts to allow for more diverse commercial activities, including arts, entertainment, and social services, while also ensuring a mix of commercial space sizes in large developments. It also establishes requirements for nighttime entertainment and compliance with good neighbor policies to address community concerns.

Ordinance amending the Planning Code to update and reorganize Neighborhood Commercial and Mixed Use Zoning District controls, including, among other things, to 1) permit Accessory Arts Activities, and production, wholesaling, and processing of goods and commodities, to occupy more than one-third of total space in Commercial (C), Downtown Residential (DTR), Eastern Neighborhoods Mixed Use, Mission Bay, and Residential-Commercial (RC) Districts; 2) principally permit Arts Activities, Job Training, Public Facility, and Social Service and Philanthropic Facility uses in the Folsom Street Neighborhood Commercial Transit (NCT), SoMa NCT, Regional Commercial, and certain Eastern Neighborhoods Mixed Use Districts, and in historic and nonconforming commercial buildings in Residential Enclave Districts; 3) principally permit General Entertainment in the Folsom Street NCT District; 4) principally permit Bar uses on the second floor in the Folsom Street NCT and Regional Commercial Districts; 5) principally permit Nighttime Entertainment on properties fronting Folsom Street between 7th Street and Division Street and properties fronting 11th Street between Howard Street and Division Street unless they are zoned Residential Enclave District (RED) or Residential Enclave District - Mixed (RED-MX); 6) principally permit Job Training, Public Facility, and Social Service and Philanthropic Facility Uses in the SoMa NCT District and certain Eastern Neighborhoods Districts; 7) require that large developments in South of Market Mixed Use Districts which contain commercial spaces provide a mix of commercial space sizes; 8) require that all Nighttime Entertainment uses comply with the Entertainment Commission’s good neighbor policies; and 9) remove certain limitations on location for Nighttime Entertainment and Animal Services uses in the Western SoMa Special Use District; and adopting environmental findings, findings of public necessity, convenience, and welfare under Planning Code, Section 302, and findings of consistency with the General Plan, and the eight priority policies of Planning Code, Section 101.1.