The Tax Collector may promulgate regulations and issue rules, and issue determinations and interpretations consistent with the provisions of the Business and Tax Regulations Code as may be necessary or appropriate for the purpose of carrying out and enforcing the payment, collection and remittance of taxes and to apply such code and any rules and regulations promulgated thereunder in a lawful manner. The Tax Collector shall hold a public hearing and allow public comment on any proposed rule or regulation prior to adoption thereof. The Tax Collector shall provide not less than 10 days notice of such public hearing. A copy of such rules and regulations shall be on file and available for public examination in the Tax Collector's Office. Failure or refusal to comply with any rules and regulations promulgated by the Tax Collector shall be deemed a violation of the San Francisco Business and Tax Regulations Code.
Tax Collector RegulationsRegulation No. 2019-1 Gross Receipts Tax - Treatment of Reimbursed Taxes Business Tax PDF , Regulation No. 2019-2: Commercial Rents Tax - Costs Passed On To Tenants Under Lease Business Tax PDF , Regulation No. 2016-1 Gross Receipts Tax - Exclusions of Certain Sales of Real Property Business Tax PDF , Regulation No. 2016-2 Gross Receipts Tax - Payment to Construction Subcontractors Business Tax PDF , Regulation No. 2016-3 Payroll Expense Tax and Gross Receipts Tax - Deadlines for Tax Incentives Business Tax PDF , Regulation No. 2014-1 Gross Receipts Tax - Interpretations of Prior Law Business Tax PDF , Regulation No. 2014-2 Business Tax - Single Member Entities Disregarded for Federal Income Tax Purposes Business Tax PDF , Regulation No. 2014-3 Gross Receipts Tax - Agency Receipts Business Tax PDF , Regulation No. 2012-1 Tax on Transient Occupancy - Multiple Party Transactions; Occupancy of Private Residences Business Tax PDF
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