San Francisco County Municipal Code § 143 Theaters

(a) For license periods beginning on or before March 31, 2026, every person, firm, or corporation maintaining, conducting, or operating a theater, motion picture theater, or other place of amusement, excepting places of amusement licensed under Sections 110 and 159 of this Article 2 and except a circus or show, exhibition, or performance given under canvas or cloth covering or enclosure, shall pay a license fee according to the seating capacity of such theater or other place of amusement, entertainment, or exhibition, as follows: (1) Those seating 1,999 persons or more shall pay a license fee, if issued for one year, $870 per annum; if for three months, $240 per quarter; if for one month, $140 per month; if for one day, $88 per day; (2) Those seating not to exceed 1,999 persons and more than 500 persons, and free theaters, without reference to their seating capacity shall pay a license fee for one year of $870; for three months, $140; for one month, $105; for one day, $88; (3) All theaters with a seating capacity of less than 500 persons shall pay a license fee of $390 per annum. One seat is 22 inches. No license shall be required for exhibitions or entertainments given for the benefit of churches, schools, or other charitable entertainments by an amateur dramatic association or literary society. (b) For license periods beginning on or after April 1, 2026, the fees in this Section 143 shall be $0. (Amended by Ord. 13-85, App. 1/11/85; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025)