Business and Tax Regulations Code
San Francisco County Municipal Code Art. 2 License Fees
San Francisco County Municipal Code · 2026-09 edition · updated 2026-10-22 · San Francisco County
Sections in this part
- SEC. 75. GENERAL PROVISIONS.
- SEC. 76.1. LICENSES PAYABLE ON MARCH 31, WHERE PAYABLE,
- SEC. 76.3. WAIVER OF FIRST-YEAR PERMIT, LICENSE, AND BUSINESS
- SEC. 81. POLICE OFFICERS TO BE LICENSE INSPECTORS.
- SEC. 118. HOUSE RAISING AND MOVING.
- SEC. 143. THEATERS.
- SEC. 248. FOOD PRODUCT AND MARKETING ESTABLISHMENTS.
- SEC. 249.1. FOOD PREPARATION AND SERVICE ESTABLISHMENTS.
- SEC. 249.8. EMERGENCY MEDICAL SERVICES.
- SEC. 249.11. TEMPORARY AND ANNUAL PERMITS FOR SPECIAL
- SEC. 249.15. SOLID WASTE TRANSFER STATION LICENSE FEE.
- SEC. 249.20. CANNABIS BUSINESS PERMIT AND LICENSE FEES.
- SEC. 249.23. MOBILE FOOD FACILITY AND COMPACT MOBILE FOOD
- SEC. 249.25. BODY ART LICENSE FEES.
Cite as: San Francisco County Municipal Code Article 2 · Text as of 2026-10-22
Sec. 75. General Provisions. Sec. 75.1. Surcharge on Certain License Fees. Sec. 76.1. Licenses Payable on March 31, Where Payable, Penalty for Nonpayment, Annual Adjustment. Sec. 76.1-1. Licenses Payable on March 31, Where Payable, Penalty and Interest for Nonpayment, Annual Adjustment. Sec. 76.3. Waiver of First-Year Permit, License, and Business Registration Fees. Sec. 77. Transfers of License. Sec. 78. Evidence of Liability. Sec. 79. License to be Exhibited. Sec. 81. Police Officers to be License Inspectors. Sec. 82. Animals and Birds. Sec. 93. Motor Fuel Dispensing Facilities. Sec. 93.1. Self-Service Motor Fuel Dispensing Facilities. Sec. 95. Boxing and Wrestling Exhibitions. Sec. 97. Baseball Parks. Sec. 98. Bathing Establishments. Sec. 100. Bowling Alleys. Sec. 106. Carpet Cleaning. Sec. 112. Concerts. Sec. 115. Exhibitions. Sec. 118. House Raising and Moving. Sec. 120. Laundries and Cleaning and Dyeing Works. Sec. 120.1. Laundry Delivery Businesses or Services. Sec. 122. Livery Stables. Sec. 129. Limousine and Sightseeing Bus Stands. Sec. 129.1. Refund of License Fees; Findings and Declaration. Sec. 133. Picture Film Exchanges. Sec. 134. Regulators, Gas. Sec. 135. Riding Academies.
Sec. 141. Storage of Oils. Sec. 143. Theaters. Sec. 144. Drive-in Moving Picture Theaters. Sec. 145. Towel Companies. Sec. 149. Automobile Repairing, Special Branches of. Sec. 159. Vaudeville Houses. Sec. 192. Real Estate Signs. Sec. 193. Identification of Owner on Sign. Sec. 194. Identification of Owner on Vehicles. Sec. 195. Identification of Billposting Employee. Sec. 220. Dog Kennel Defined. Sec. 221. License Fees for Dog Kennels. Sec. 221.1. Legal Effect of License or Permit. Sec. 221.2. Animals Used in Business. Sec. 221.3. Special Animal Control and Welfare Fund. Sec. 223. Use of Open Flames and Candles. Sec. 224. Storage and Use of Battery Systems. Sec. 225. Waste Handling. Sec. 226. Maintenance of Fire Fighter Air Systems. Sec. 227. Combustible Dust Producing Operations. Sec. 228. Fruit and Crop Ripening. Sec. 229. Hot Work Operations. Sec. 230. Use of Liquid or Gas Fueled Vehicles or Equipment in Assembly Buildings. Sec. 231. Use of Refrigeration Equipment. Sec. 232. Amusement Buildings. Sec. 233. Covered Mall Buildings. Sec. 234. Pyroxylin Plastics. Sec. 235. Rooftop Heliports. Sec. 236. Tire Rebuilding Plants. Sec. 237. Places of Public Assembly and Open-Air Assembly. Sec. 238. Nitrocellulose Film and Plastics. Sec. 239. Storage of Certain Combustible Materials. Sec. 240. Storage and Use of Flammable or Combustible Liquids. Sec. 241. Fumigation and Fogging. Sec. 242. Storage and Use of Liquefied Gases and Compressed Gases. Sec. 243. Erection and Use of Acetylene Generators; Storage of Calcium Carbide. Sec. 244. Application of Flammable Finishes; and Use and Operation of Industrial Baking and Drying Ovens. Sec. 245. Processing of Magnesium. Sec. 246. Operating a Tank Vehicle. Sec. 247. Hazardous Materials. Sec. 248. Food Product and Marketing Establishments. Sec. 249.1. Food Preparation and Service Establishments. Sec. 249.1A. Cottage Food Operations Fees. Sec. 249.2. School Food Concessions. Sec. 249.3. Salvage Goods and Merchandise. Sec. 249.4. Cigar and Mattress Factories. Sec. 249.5. Pet Shops and Dog Kennels. Sec. 249.6. Vehicles for the Transportation of Refuse and Collectors of Refuse. Sec. 249.7. Swimming Pools. Sec. 249.8. Emergency Medical Services. Sec. 249.9. Use of Poisonous Gas, Etc. Sec. 249.11. Temporary and Annual Permits for Special Events: Fees. Sec. 249.12. Food Vending Machines. Sec. 249.13. Wells and Well Water. Sec. 249.14. Certified Testers.
Sec. 249.15. Solid Waste Transfer Station License Fee. Sec. 249.16. Tobacco Sales License Fee. Sec. 249.17. Place of Entertainment. Sec. 249.18. Extended Hours Premises. Sec. 249.19. Mechanical Amusement Device. Sec. 249.20. Cannabis Business Permit and License Fees. Sec. 249.22. Caterers. Sec. 249.23. Mobile Food Facility and Compact Mobile Food Operation Plan Check Fees. Sec. 249.24. Non-Potable Water Systems. Sec. 249.25. Body Art License Fees.
SEC. 75.1. SURCHARGE ON CERTAIN LICENSE FEES.¶
In addition to the annual or quarterly license fees required in Sections 90, 93, 94, 97, 118, 141, 143, 236, 237, 238, 239, 240, 242, 243, 244, 245 and 247, there is hereby required the payment of a $5 surcharge to be payable during the calendar year 1973 together with the specified license fee. The surcharge shall be paid at the same time the license fee is paid. This surcharge shall be for the purpose of making a microfilm record system for all building records and providing for the necessary services, equipment, material and related costs attendant thereto. All surcharge fees collected shall be deposited into the Building Record Fund of the Department of Public Works as established in Section 319.2 of the Building Code. (Added by Ord. 325-72, App. 11/9/72)
SEC. 76. [REPEALED.]¶
(Amended by Ord. 274-64, App. 10/16/64; repealed by Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)
SEC. 76.2. [REPEALED.]¶
(Added by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; repealed by Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
SEC. 76.5. [REPEALED.]¶
(Added by Ord. 25-07, File No. 061526, App. 2/9/2007; repealed by Ord. 56-15 , File No. 120967, App. 5/8/2015, Eff. 6/7/2015)
SEC. 77. TRANSFERS OF LICENSE.¶
No license granted or issued under any of the provisions of any ordinance shall be in any manner assignable or transferable, or authorize any person other than is therein mentioned or named to do business or authorize any other business than is therein mentioned or named to be done or transacted, at any place other than is therein mentioned or named.
SEC. 78. EVIDENCE OF LIABILITY.¶
In any action brought under or arising out of any of the provisions of any ordinance imposing a license fee, the fact that a party thereto represented himself or herself as engaged in any business or calling for the transaction of which a license is required, or that such party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay for a license. (Amended by Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)
SEC. 79. LICENSE TO BE EXHIBITED.¶
Every person having a Municipal License shall exhibit the same at all times, while in force, in some conspicuous part of the place of business for which it is issued.
SEC. 80. [REPEALED.]¶
(Repealed by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012)
SEC. 82. ANIMALS AND BIRDS.¶
Every person, firm or corporation (except theaters and circuses) maintaining and conducting any place where animals or birds are exhibited, and an admission fee is charged, shall pay a license of $12 per quarter.
SEC. 90. [REPEALED.]¶
(Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; repealed by Ord. 219-10, File No. 100639, App. 8/12/2010)
SEC. 93. MOTOR FUEL DISPENSING FACILITIES.¶
Every person, firm or corporation engaged in the business of maintaining, conducting or operating a motor fuel dispensing facility that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 93.1. SELF-SERVICE MOTOR FUEL DISPENSING FACILITIES.¶
Every person, firm or corporation engaged in the business of maintaining, conducting or operating a self-service motor fuel dispensing facility that requires a permit from the Fire Department, and jointly administered by the Fire and Health Departments, shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 94. [REPEALED.]¶
(Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; repealed by Ord. 219-10, File No. 100639, App. 8/12/2010)
SEC. 95. BOXING AND WRESTLING EXHIBITIONS.¶
Every person, firm or corporation conducting, carrying on or managing a boxing or wrestling exhibition, shall pay a license fee of $10 for each such exhibition. Provided that no license shall be exacted from bona fide athletic organizations where boxing or wrestling exhibitions are given for the entertainment of the members thereof and to which no admission fee is charged, directly or indirectly.
SEC. 97. BASEBALL PARKS.¶
Every proprietor, lessee or manager of any uncovered enclosure wherein baseball games are held, where an admission fee is charged, shall pay a license fee of $150 per quarter; provided that this Section shall not apply to baseball grounds under the control of any religious, benevolent or educational institution.
SEC. 98. BATHING ESTABLISHMENTS.¶
Every owner, manager or lessee of a hammam or Turkish bathing establishment, or of a public bathing tub, or tubs, will pay the inspection fee to the Health Department of $10 provided for in Section 35 of this Part III of the Municipal Code for a first inspection and will pay the following license fee annually, in advance: $25. The license fees prescribed by this Section are due and payable on a calendar-year basis starting January 1, 1961. Fees for new licenses issued prior to January 1, 1961, or after the first of January in that calendar year or in any subsequent calendar year shall be prorated to the end of the calendar year on a monthly basis. (Amended by Ord. 193-61, App. 7/27/61)
SEC. 100. BOWLING ALLEYS.¶
Every person, firm or corporation owning, leasing, maintaining or conducting any bowling alley establishment shall pay a license fee of $10 per quarter therefor. The license issued under the provisions of this Section shall be issued for a period of three months, and shall date from the expiration of the last license or from the date upon which the applicant shall have commenced business.
SEC. 106. CARPET CLEANING.¶
Every person, firm or corporation engaged in the business of beating, cleaning or renovating carpets, who or which is not required to obtain a license for such business under the provisions of Section 120 of this Article, shall pay a license fee of $2.50 per quarter. (Amended by Ord. 1460, App. 12/12/41)
SEC. 112. CONCERTS.¶
Every person, firm or corporation holding, promoting or giving a concerts, shall pay a license fee for each day of such performance depending upon the seating capacity of the place, as follows: Places with a seating capacity of less than 500, $5; Places with a seating capacity of 500 or over, $10. A "concert" within the meaning of this Section shall be an entertainment open to the public at large, the principal part of which shall be composed of vocal or instrumental music or both, and to which an admission fee is charged.
SEC. 115. EXHIBITIONS.¶
Every owner or lessee of any show, exhibition or performance for which a license is not otherwise specifically provided, shall pay a license fee of $10 per day for each and every day on which any show, exhibition or performance is given.
SEC. 120. LAUNDRIES AND CLEANING AND DYEING WORKS.¶
Every person, firm or corporation engaged in the business of dry cleaning that requires a permit from the Fire Department shall pay an annual license fee of $359 per year.
The license fee set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 53-82, App. 2/11/82; Ord. 369-88, App. 8/5/88; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 117-01, File No. 010515, App. 6/1/2001; Ord. 5-05, File No. 041588, App. 1/8/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)
SEC. 120.1. LAUNDRY DELIVERY BUSINESSES OR SERVICES.¶
All persons or firms operating laundry delivery businesses or services in San Francisco who are required to obtain permits therefor as provided in Part III, Section 1.25 of the San Francisco Municipal Code and who are or represent themselves as City-wide or Bay Area- wide services, shall provide such delivery service to all areas of the City and County of San Francisco. Violation of this Section may constitute grounds for denial or revocation of the permit. (Added by Ord. 53-82, App. 2/11/82)
SEC. 122. LIVERY STABLES.¶
All keepers or owners of stables or barns who rent or let horses, vehicles, or stalls, or who board horses, shall pay a license fee of $131 per year. The license fee prescribed in this Section shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 531-78, App. 12/1/78; Ord. 207-93, App. 6/25/93; Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)
SEC. 129. LIMOUSINE AND SIGHTSEEING BUS STANDS.¶
The holder of each permit for a limousine or sightseeing bus stand on any street shall pay a license fee therefor of $2.50 per quarter for each vehicle permitted to stand thereat, such quarters to commence on the first day of January, April, July and October. Curb space designated in any such permit shall be painted the color designated by law only after the permit holder shall have paid a fee to the Tax Collector of $0.25 per lineal foot to cover the cost to the City and County and painting of said curb space shall not be continued unless semiannual payments of like amount are made to the Tax Collector within 30 days after each January 1st and July 1st thereafter. Fees collected for such painting shall be deposited in the Treasury to the credit of the fund authorized for expenditure for such curb painting. (Amended by Ord. 348-77, App. 7/22/77)
SEC. 129.1. REFUND OF LICENSE FEES; FINDINGS AND DECLARATION.¶
The Board of Supervisors hereby finds and declares that the license fee imposed, pursuant to the provisions of Ordinance No. 6-77, upon holders of permits to occupy space in public stands is greatly in excess of the cost to the City and County of regulation and inspection in connection therewith and is based upon erroneous information furnished to said Board of Supervisors. Accordingly, any such license fee imposed by and paid to a City and County department, board or commission is hereby deemed to have been erroneously collected and may be refunded in accordance with the provisions of Article VI, Chapter 10 (commencing with Section 10.43) of the San Francisco Administrative Code. (Added by Ord. 348-77, App. 7/22/77)
SEC. 129.2. [REPEALED.]¶
(Amended by Ord. 116-83, App. 3/11/83; Ord. 543-88, App. 12/27/88; repealed by Ord. 287-08, File No. 081340, App. 12/5/2008)
SEC. 129.3. [REPEALED.]¶
(Amended by Ord. 394-81, App. 7/3/81; repealed by Ord. 287-08, File No. 081340, App. 12/5/2008)
SEC. 129.4. [REPEALED.]¶
(Amended by Ord. 394-81, App. 7/3/81; repealed by Ord. 287-08, File No. 081340, App. 12/5/2008)
SEC. 129.5. [REPEALED.]¶
(Amended by Ord. 580-85, App. 12/27/85; Ord. 247-94, App. 6/30/94; repealed by Ord. 287-08, File No. 081340, App. 12/5/2008)
SEC. 133. PICTURE FILM EXCHANGES.¶
Every person, firm or corporation operating or maintaining an office or place where moving picture films are sold, leased, released or furnished to any moving picture house or theater or any place where such pictures are exhibited in the City and County of San Francisco, shall pay a license fee of $25 per quarter for each place or office maintained.
SEC. 134. REGULATORS, GAS.¶
Every person, firm or corporation engaged in the business of leasing or renting gas regulators shall pay a license fee of $5 per quarter. (Amended by Ord. 1043, App. 2/18/41)
SEC. 135. RIDING ACADEMIES.¶
Every person, firm, association or corporation, owning, maintaining or conducting any riding academy or riding school shall pay a license fee annually of $100 payable in advance. The license fees prescribed by this Section are due and payable on a calendar-year basis starting January 1, 1961. Fees for new licenses issued prior to January 1, 1961, or after the first day of January in that calendar year or in any subsequent calendar year, shall be prorated to the end of the calendar year on a monthly basis. (Amended by Ord. 94-68, App. 4/19/68)
SEC. 141. STORAGE OF OILS.¶
Every person, firm or corporation engaged in the business of storing petroleum, or any product of petroleum or other oil shall, subject to the regulations of the Board of Supervisors relative thereto, pay a license fee, as follows: For the storage of 20,000 gallons or less, $20 per quarter; For the storage of over 20,000 gallons, $100 per quarter.
SEC. 144. DRIVE-IN MOVING PICTURE THEATERS.¶
Every person, firm or corporation maintaining, conducting or operating any drive-in moving picture theater, excepting places of amusement licensed under Sections 125, 143 and 159 of this Article, shall pay a quarterly license fee of 30 for each automobile space therein equipped with a speaker which is so designated or constructed that it may be connected with or to the sound track or record equipment of the motion picture film to be exhibited or the public address system installed in such drive-in moving picture theater. The issuance of this license shall not exempt the licensee therein named from any regulatory provision of the San Francisco Municipal Code or Ordinance of the City and County of San Francisco relative to the maintaining, conducting or operating of drive-in moving picture theaters or any equipment or apparatus used or installed therein. (Added by Ord. 6992, App. 10/22/51)
SEC. 145. TOWEL COMPANIES.¶
Every person, firm or corporation engaged in the business of collecting and distributing towels or napkins to business houses, offices or other places, shall pay a license fee of $3 per quarter. (Amended by Ord. 324, App. 10/3/39)
SEC. 149. AUTOMOBILE REPAIRING, SPECIAL BRANCHES OF.¶
Every person, firm or corporation engaged in the business of automobile repairing and limiting the service of any one of the following branches of repair work shall pay a license fee, as follows: For repairing, remodeling or rebuilding bodies of used automobiles or other motor vehicles, $172 per annum; For installing, adjusting or repairing the electric equipment of used automobiles and other motor vehicles, $172 per annum; For installing, adjusting, recharging or repairing batteries in used automobiles or other motor vehicles, $172 per annum; For installing, adjusting or repairing any of the metal parts of used automobiles or other motor vehicles (except fenders, radiators or windshields), $172 per annum; For repairing or retrimming used automobiles or other motor vehicles, $172 per annum;
For repairing fenders, radiators or windshields of used automobiles or other motor vehicles, $172 per annum; For vulcanizing automobile tires or tubes, $172 per annum; For installing, adjusting or repairing automobile brakes, $172 per annum. (Amended by Ord. 13-85, App. 1/11/85)
SEC. 159. VAUDEVILLE HOUSES.¶
Every person, firm or corporation maintaining, conducting or operating any public place where vaudeville performances are given shall pay a license fee of $10 a day or a quarterly license fee based on the seating capacity of the place at which said performance is given and the maximum admission charge, as follows:
Seating Not Over Maximum Admission Charge Not Over Maximum Admission Charge 10¢ 20¢ 30¢ 31¢ or Over 500 $25.00 $37.50 $62.50 $125.00 1000 37.50 56.25 93.75 187.50 1500 50.00 75.00 125.00 250.00 1501 or over 62.50 93.75 156.25 300.00
A "vaudeville performance" for the purpose of this Section shall be deemed to be any public performance for which an admission fee is charged, and which consists of a combination of vocal, instrumental and physical acts or numbers, and provided that motion pictures may be exhibited in connection therewith. (a) United States Tax Not Included. Whenever in this Article a maximum charge shall be specified for admittance to places of amusement, any United States tax or penalty shall not be included as a part of such charge. (Amended by Ord. 1827, App. 10/27/42)
SEC. 192. REAL ESTATE SIGNS.¶
The provisions of the San Francisco Municipal Code, Section 87 and Sections 678 to 681, inclusive, of Chapter VIII, and Sections 186 to 191, inclusive, and Sections 192 to 195, inclusive, of this Article do not apply to signs not exceeding 20 square feet in size, familiarly known as "real estate signs," advertising for sale or rent the property upon which they stand, but all such signs shall be securely fastened to the ground or to the structures to which they are attached.
SEC. 193. IDENTIFICATION OF OWNER ON SIGN.¶
There shall be placed and maintained on the top of each billboard and each advertising sign the name, plainly painted, of the person, firm or corporation owning or who is in possession, charge or control of the same, for advertising purposes.
SEC. 194. IDENTIFICATION OF OWNER ON VEHICLES.¶
Every person, firm or corporation engaging in or carrying on the business or occupation of billposting or advertising sign painting or outdoor advertising or maintaining billboards shall cause the name of such person, firm or corporation to be plainly painted in a conspicuous place on the outside of any wagon or vehicle used in such business or occupation and shall keep the same plain and distinct at all times.
SEC. 195. IDENTIFICATION OF BILLPOSTING EMPLOYEE.¶
Every employee of any person, firm or corporation, while employed in posting bills or painting signs or bulletins, shall wear a metal badge or shield on which shall appear in legible characters the name of the person, firm or corporation by whom such employee is employed.
SEC. 220. DOG KENNEL DEFINED.¶
As used in this Code, the term "dog kennel" shall mean and include any enclosure, premises, building, structure, lot or area in or on which more than three dogs of at least six months of age are kept, harbored, or maintained for commercial or noncommercial purposes for continuous periods of 24 hours or more; provided, however, that this definition shall not include City and County departments, recognized educational institutions, or medical research facilities which are in conformity with State or Federal law. (Amended by Ord. 226-73, App. 6/22/73)
SEC. 221. LICENSE FEES FOR DOG KENNELS.¶
Any person, firm or corporation in the City and County granted a permit for the maintenance and operation of a dog kennel shall pay to the Tax Collector an annual license fee of $130 for the privilege of maintaining such dog kennel. Such annual license shall be for the fiscal year or any part thereof during which said dog kennel shall be maintained, and shall be due and payable in advance on the first day of October of each year and shall expire on the thirtieth day of September of the next year provided the above-mentioned permit has not been revoked. (Amended by Ord. 105-74, App. 2/27/74; Ord. 207-93, App. 6/25/93)
SEC. 221.1. LEGAL EFFECT OF LICENSE OR PERMIT.¶
The issuance of any license or permit to keep an animal as provided for herein in prima facie evidence that the owner has satisfied the basic licensing requirements under this Article, but such issuance shall be given no evidentiary weight to indicate that the owner has conformed to zoning regulations, building regulations, health and safety regulations, or to any other applicable rule, regulation, or statute, unless, pursuant to the issuance, official written approval has been given by the office or agency responsible for the administration of the rule, regulation, or statute in question. If such approval has been given, it shall be deemed prima facie evidence that the matter approved is in conformity with the rule, regulation, or statute in question. (Added by Ord. 314-71, App. 12/23/71)
SEC. 221.2. ANIMALS USED IN BUSINESS.¶
Whenever an application is made for a license to do business in the City and County of San Francisco, or a renewal of such license, and the business is a pet shop, a circus, an animal exhibit, or an enterprise which maintains animals in the course of business, the Tax Collector shall, before issuance or reissuance of the license, notify the Director of Animal Control. The Director of Animal Control shall promptly and within a reasonable time ascertain whether or not the owner of the animals is in conformity with the provisions of Article 1, Chapter V, Part II, Municipal Code (Health Code), and notify the Tax Collector of his findings. If the owner is in conformity with such provisions, the license may be issued; but if the owner is in violation of said Article, the license may not be issued or reissued until the condition causing the violation has been corrected as determined in a subsequent inspection. (Added by Ord. 314-71, App. 12/23/71; amended by Ord. 133-91, App. 4/5/91)
SEC. 221.3. SPECIAL ANIMAL CONTROL AND WELFARE FUND.¶
All fees collected by the Tax Collector for dog licenses, dog kennel licenses, cat registrations, and business licenses for such businesses as maintain animals in the course of business, pursuant to Sections 220 and 221 of this Article, or Section 41.15 of the San
Francisco Health Code, and all fees and donations collected by the Department of Animal Care and Control and any authorized licensing entities for dog licenses, as provided in Section 41.15 of the San Francisco Health Code, or for the sale, redemption or surrender of impounded animals and for the care and feeding thereof, as provided in Section 41.10 of the San Francisco Health Code shall be paid or delivered into the San Francisco Animal Control and Welfare Fund established by Section 10.117-87 of the San Francisco Administrative Code. (Amended by Ord. 93-72, App. 4/12/72; Ord. 182-89, App. 6/5/89; Ord. 2-02, File No. 010491, App. 1/18/2002)
SEC. 223. USE OF OPEN FLAMES AND CANDLES.¶
For license periods beginning on or before March 31, 2026, every person, firm, or corporation using an open flame or candles that require a permit from the Fire Department shall pay an annual license fee of $359. For license periods beginning on or after April 1, 2026, the annual license fee shall be $0. (Added by Ord. 169-09, File No. 090707, App. 7/21/2009 ; amended by Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
SEC. 224. STORAGE AND USE OF BATTERY SYSTEMS.¶
Every person, firm or corporation storing or using a battery system that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 225. WASTE HANDLING.¶
Every person, firm or corporation engaged in the business of waste handling, including but not limited to junk yards and wrecking yards, that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 226. MAINTENANCE OF FIRE FIGHTER AIR SYSTEMS.¶
Every person, firm or corporation engaged in business that involves the maintenance or repair of a fire fighter air replenishment system that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 227. COMBUSTIBLE DUST PRODUCING OPERATIONS.¶
Every person, firm or corporation engaged in business that involves combustible dust producing operations that require a permit from the Fire Department shall pay an annual license fee of $359.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 228. FRUIT AND CROP RIPENING.¶
Every person, firm or corporation engaged in business involving fruit and crop ripening that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 229. HOT WORK OPERATIONS.¶
Every person, firm or corporation engaged in business involving hot work operations that require a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 230. USE OF LIQUID OR GAS FUELED VEHICLES OR EQUIPMENT¶
IN ASSEMBLY BUILDINGS. Every person, firm or corporation engaged in business involving the use of liquid or gas fueled vehicles or equipment in an assembly building that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 231. USE OF REFRIGERATION EQUIPMENT.¶
Every person, firm or corporation engaged in business involving the use of refrigeration equipment that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 232. AMUSEMENT BUILDINGS.¶
Every person, firm or corporation engaged in business involving amusement buildings that requires a permit from the Fire Department shall pay an annual license fee of $359.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 233. COVERED MALL BUILDINGS.¶
Every person, firm or corporation engaged in business involving covered mall buildings that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 234. PYROXYLIN PLASTICS.¶
Every person, firm or corporation engaged in business involving the use of pyroxylin plastics that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 235. ROOFTOP HELIPORTS.¶
Every person, firm or corporation engaged in business using a rooftop heliport that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 169-09, File No. 090707, App. 7/21/2009; amended by Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 236. TIRE REBUILDING PLANTS.¶
Every person, firm or corporation engaged in the business of maintaining and operating a tire rebuilding plant that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 237. PLACES OF PUBLIC ASSEMBLY AND OPEN-AIR ASSEMBLY.¶
For license periods beginning on or before March 31, 2026, every person, firm, or corporation engaged in the business of maintaining, operating, or using a building, stadium, or structure as a place of public assembly or an open-air assembly that requires a permit from the Fire Department, and where a license is not required elsewhere in the Municipal Code, shall pay an annual license fee of $589 per year.
This license fee shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* For license periods beginning on or after April 1, 2026, the annual license fee shall be $0. (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
SEC. 238. NITROCELLULOSE FILM AND PLASTICS.¶
Every person, firm or corporation engaged in the business of processing, storing or using nitrocellulose motion picture film or nitrocellulose plastics that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 239. STORAGE OF CERTAIN COMBUSTIBLE MATERIALS.¶
Every person, firm or corporation engaged in any business of storing combustible fibers, waste materials, lumber or readily combustible materials, including high-piled storage, that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 240. STORAGE AND USE OF FLAMMABLE OR COMBUSTIBLE¶
LIQUIDS. Every person, firm or corporation engaged in the business of storing, using or transporting flammable or combustible liquids, including flammable or combustible liquid fuel oil, that requires a permit from the Fire Department, unless such person shall have secured a license under Sections 90 or 93 of this Article, shall pay an annual license fee of $359 per year. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 241. FUMIGATION AND FOGGING.¶
Every person, firm or corporation engaged in the business of fumigating and fogging that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 242. STORAGE AND USE OF LIQUEFIED GASES AND¶
COMPRESSED GASES.
Every person, firm or corporation engaged in the business of storing or using liquefied petroleum gases or compressed gases that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 242.2. [REPEALED.]¶
(Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; repealed by Ord. 184-07, File No. 070813, App. 8/3/2007)
SEC. 243. ERECTION AND USE OF ACETYLENE GENERATORS;¶
STORAGE OF CALCIUM CARBIDE. Every person, firm or corporation that installs or uses an acetylene generator for which a permit is required from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 244. APPLICATION OF FLAMMABLE FINISHES; AND USE AND¶
OPERATION OF INDUSTRIAL BAKING AND DRYING OVENS. For license periods beginning on or before March 31, 2026, every person, firm, or corporation engaged in the business of applying flammable finishes, including floor finishes, that requires a permit from the Fire Department; or using or operating an industrial baking and drying oven that requires a permit from the Fire Department, shall pay an annual license fee of $359. This license fee shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* For license periods beginning on or after April 1, 2026, the annual license fee shall be $0. (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
SEC. 245. PROCESSING OF MAGNESIUM.¶
Every person, firm or corporation engaged in the business of processing magnesium that requires a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 246. OPERATING A TANK VEHICLE.¶
Every person, firm or corporation engaged in the business of transporting flammable liquids by tank vehicle, and providing such tank vehicle that requires a permit from the Fire Department, shall pay an annual fee of $359 for each tank vehicle.
The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 247. HAZARDOUS MATERIALS.¶
Every person, firm or corporation engaged in the business of storing and using hazardous materials, including but not limited to aerosols, cryogenic fluids, and explosives, that require a permit from the Fire Department shall pay an annual license fee of $359. The license fee for the Fire Department permit shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 13-85, App. 1/11/85; Ord. 180-04, File No. 040739, App. 7/22/2004; Ord. 184-07, File No. 070813, App. 8/3/2007; Ord. 169-09, File No. 090707, App. 7/21/2009; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-15 , File No. 150561, App. 8/6/2015, Eff. 9/5/2015)
SEC. 249. [REPEALED.]¶
(Added by Ord. 94-68, App. 4/19/68; repealed by Ord. 298-10, File No. 101352, App. 12/3/2010)
SEC. 249.1A. COTTAGE FOOD OPERATIONS FEES.¶
(a) Class A Registration $100 (b) Class B (1) Application $332 (2) Annual Permit $350 (Added by Ord. 96-13, File No. 130244, App. 5/31/2013, Eff. 6/30/2013)
SEC. 249.2. SCHOOL FOOD CONCESSIONS.¶
Every person, firm or corporation engaged in the business of selling, preparing or distributing food within school facilities that requires a permit to operate from the Health Department shall pay an annual license fee of $186. (Added by Ord. 207-93, App. 6/25/93)
SEC. 249.3. SALVAGE GOODS AND MERCHANDISE.¶
Every person, firm or corporation engaged in the business of selling or distributing salvaged goods or merchandise that requires a permit from the Health Department shall pay an annual license fee of $364 to the Tax Collector. Upon payment of said fee the Tax Collector shall issue to said person paying the same, a receipt showing said payment, which said receipt shall be conspicuously displayed in the place of business of said dealer. Failure to pay said annual fee within the time provided by law shall ipso facto revoke any permit issued as provided in Section 707, Part II, Chapter V of the San Francisco Municipal Code. The license fees prescribed by this Section are due and payable on a fiscal-year basis. Fees for licenses issued prior to or after July 1st in any subsequent fiscal year shall be prorated to July 1st, on a monthly basis. (Amended by Ord. 531-78, App. 12/1/78; Ord. 207-93, App. 6/25/93)
SEC. 249.4. CIGAR AND MATTRESS FACTORIES.¶
Every person, firm or corporation engaged in the business of operating a cigar or mattress factory that requires a permit from the Health Department shall pay an annual fee of $20 to the Tax Collector. The license fees prescribed by this Section are due and payable on an annual basis commencing April 1st. Fees for new licenses issued prior to or after April 1st, or in any subsequent year, shall be prorated to April 1st, on a monthly basis. (Amended by Ord. 242-70, App. 7/14/70)
SEC. 249.5. PET SHOPS AND DOG KENNELS.¶
Every person, firm or corporation engaged in the business of operating a pet shop that requires a permit from the Health Department
shall pay an annual license fee of $108 to the Tax Collector.
Every person, firm or corporation engaged in the business of operating a dog kennel that requires a permit from the Health Department
shall pay an annual license fee of $108 to the Tax Collector, in addition to the fee prescribed in Section 221 of Article 2 of this Code.
The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the
Business and Tax Regulations Code.*
(Amended Ord. 531-78, App. 12/1/78; Ord. 207-93, App. 6/25/93; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 140-25, File No. 250606, App.
8/1/2025, Eff. 9/1/2025)
SEC. 249.6. VEHICLES FOR THE TRANSPORTATION OF REFUSE AND¶
COLLECTORS OF REFUSE.
Every person, firm or corporation engaged in operating a vehicle for transportation of refuse or garbage that requires a permit from the
Health Department shall pay an annual license fee to the Tax Collector as follows:
(a) Garbage truck, $502 for each vehicle subject to approval by the Director of Public Health in accordance with Articles 6 and 12 of
the Health Code.
(b) Every refuse collector licensed by the Director of Health shall pay an annual license fee of $12,545 to the Tax Collector for each
refuse collection route permitted by Director of Health in accordance with Article 6 of the Health Code.
The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the
Business and Tax Regulations Code.*
The fees prescribed by this Section 249.6 are for the purpose of reimbursing the City and County of San Francisco for costs incurred in
the implementation of the Mandatory Refuse Collection Program, the inspection and licensing of refuse vehicles and the adjudication of
refuse collection rate disputes.
(Amended by Ord. 95-84, App. 3/8/84; Ord. 493-87, App. 12/23/87; Ord. 207-93, App. 6/25/93; Ord. 7-03, File No. 021804, App. 1/31/2003; Ord. 238-11 , File No. 111101,
App. 12/15/2011, Eff. 1/14/2012; Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)
SEC. 249.7. SWIMMING POOLS.¶
Every person, firm or corporation engaged in operating a swimming pool on a year-round basis that requires a permit from the Health
Department shall pay an annual license fee of $274 to the Tax Collector. Swimming pools that require a permit from the Health
Department which operate less than six months per year shall pay an annual license fee of $235 per year to the Tax Collector.
The license fees set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the
Business and Tax Regulations Code.*
(Amended by Ord. 531-78, App. 12/1/78; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 149-08, File No. 080744, App. 7/30/2008;
Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)
SEC. 249.9. USE OF POISONOUS GAS, ETC.¶
Every person, firm or corporation engaged in the business of fumigation that requires a permit from the Health Department shall pay an annual license fee of $21 to the Tax Collector. The license fees prescribed by this Section are due and payable on an annual basis, commencing April 1st. Fees for new licenses issued prior to or after April 1st shall be prorated to April 1st on a monthly basis. (Amended by Ord. 279-72, App. 9/28/72; Ord. 207-93, App. 6/25/93)
SEC. 249.12. FOOD VENDING MACHINES.¶
Every person, firm or corporation engaged in the business of operating food vending machines shall pay a fee of $227 for each food vending machine operated. For purposes of this Section 249.12, “food vending machine” has the meaning set forth in Section 467 of Article 8 of the Health Code. The license fee set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Amended by Ord. 279-72, App. 9/28/72; Ord. 207-93, App. 6/25/93; Ord. 5-05, File No. 041588, App. 1/21/2005; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 252-19, File No. 190710, App. 11/15/2019, Eff. 12/16/2019)
SEC. 249.13. WELLS AND WELL WATER.¶
(a) Every person, firm or corporation engaged in operating wells that require a permit from the San Francisco Department of Public
Health shall pay an annual permit fee of $47 to the Tax Collector. For the purpose of this Section, the term "well" shall have the same
meaning as that in Section 659 or Article 12B of the San Francisco Health Code.
(b) The license fee set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of
the Business and Tax Regulations Code.*
(Added by Ord. 450-77, App. 10/6/77; amended by Ord. 207-93, App. 6/25/93; Ord. 131-97, App. 4/18/97; Ord. 113-05, File No. 050547, App. 6/10/2005; Ord. 149-08, File
No. 080744, App. 7/30/2008; Ord. 238-11, File No. 111101, App. 12/15/2011, Eff. 1/14/2012)
SEC. 249.14. CERTIFIED TESTERS.¶
Every person who is not a City employee and who is engaged in testing backflow prevention or cross-connection control devices for which a certificate is required from the Department of Public Health shall pay fee(s) to the Tax Collector prior to the issuance of said certificate, as follows: (a) Initial application for certification: $159. (b) Training for certification: $115. (c) Examination for certification: $78. (d) Seals or tags: $11 each. (e) Annual license fee and recertification fee: $84. The annual fees imposed by this Section 249.14 shall be due and payable on March 31 of each year for the upcoming year commencing April 1 and may be collected by the Tax Collector under the Unified License Bill provisions of Section 76.1 of Article 2 of the Business and Tax Regulations Code.* For license periods beginning on or after April 1, 2026, the annual license and recertification fee in subsection (e) shall be $0. (Amended by Ord. 356-84, App. 8/24/84; Ord. 244-91, App. 6/24/91; Ord. 207-93, App. 6/25/93; Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 279-24, File No. 240926,
App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)
SEC. 249.16. TOBACCO LICENSE PERMIT FEE.¶
Every person, firm or corporation engaged in tobacco sales shall pay an annual license fee to the Tax Collector. The amount of the fee shall be determined and published annually by the Department of Health based on the initial amount of $188 set in Ordinance 149-08 and adjusted thereafter under Section 76.1(c) of the Business and Tax Regulations Code. The license fee set forth in this Section shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.* (Added by Ord. 254-03, File No. 030869, App. 11/7/2003; amended by Ord. 149-08, File No. 080744, App. 7/30/2008; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 259-14 , File No. 141098, App. 12/19/2014, Eff. 1/18/2015)
SEC. 249.17. PLACE OF ENTERTAINMENT.¶
Every person as defined in Section 6.2-15 of this Code conducting business or engaging in an activity for which a place of entertainment permit is required under Article 15.1 of the San Francisco Police Code shall pay an annual license fee. The amount of the fee for the 2005-2006 fiscal year shall be as set forth in Section 2.27 of the Police Code, and such amount shall be adjusted for the 2006- 2007 fiscal year and annually thereafter in accordance with Section 2.31 of the Police Code. (Added by Ord. 193-05, File No. 051027, App. 7/29/2005)
SEC. 249.18. EXTENDED HOURS PREMISES.¶
Every person as defined in Section 6.2-15 of this Code conducting business or engaging in an activity for which an extended hours premises permit is required under Article 15.2 of the San Francisco Police Code shall pay an annual license fee. The amount of the fee for the 2005-2006 fiscal year shall be as set forth in Section 2.27 of the Police Code, and such amount shall be adjusted for the 2006- 2007 fiscal year and annually thereafter in accordance with Section 2.31 of the Police Code. (Added by Ord. 193-05, File No. 051027, App. 7/29/2005)
SEC. 249.19. MECHANICAL AMUSEMENT DEVICE.¶
Every person as defined in Section 6.2-15 of this Code conducting business or engaging in an activity for which a mechanical amusement device permit is required under Article 15 of the San Francisco Police Code shall pay an annual license fee. The amount of the fee for the 2005-2006 fiscal year shall be as set forth in Section 2.27 of the Police Code, and such amount shall be adjusted for the 2006-2007 fiscal year and annually thereafter in accordance with Section 2.31 of the Police Code. (Added by Ord. 193-05, File No. 051027, App. 7/29/2005)
SEC. 249.21. [REPEALED.]¶
(Added by Ord. 155-09, File No. 090703, 7/15/2009; repealed by Ord. 140-25, File No. 250606, App. 8/1/2025, Eff. 9/1/2025)
SEC. 249.22. CATERERS.¶
Caterers are required to submit an application for a Class Q permit to the Department of Public Health with an application fee of $323. The application shall include 1) a verification form demonstrating that the caterer prepares food at a commissary or other facility permitted by the Department of Public Health, 2) an operational procedure form, 3) a copy of a valid food safety certificate, and 4) any other documents required by the Director of the Department of Public Health. The application fee in this section may be adjusted annually as provided in Section 249.1(c). A caterer who also owns a catering facility must pay the catering facility fee but is not required to pay the caterer fee unless that caterer also prepares food at another catering facility where the caterer has no ownership interest. (Added by Ord. 178-10, File No. 100720, App. 7/23/2010)
SEC. 249.24. NON-POTABLE WATER SYSTEMS.¶
Every person, firm, or corporation engaged in operating an alternate water source system that requires a permit from the Department of Public Health shall pay an annual license fee to the Tax Collector in the amount listed below. For the purpose of this Section 249.24, the term “alternate water source system” shall have the same meaning as that in Article 12C of the Health Code. (a) Rainwater, Stormwater, and Foundation Drainage $1,613.45 (b) Graywater $2,195.07 (c) Black water $2,195.07 The license fee set forth above shall be paid annually on or before March 31, in accordance with the provisions of Section 76.1 of the Business and Tax Regulations Code.*
(Added by Ord. 195-12 , File No. 120717, App. 9/17/2012, Eff. 10/17/2012; amended by Ord. 155-21, File No. 210536, App. 10/8/2021, Eff. 11/8/2021)
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