San Francisco County Municipal Code § 249.1 Food

7 Every person, firm, or corporation engaged in the business of operating food preparation and service establishments, as defined in Section 451 of the Health Code, that require permits from the Department of Public Health shall pay an annual license fee to the Tax Collector as follows: (a)
Class Fee Class Fee Class A. Food preparation and service establishments with a total square footage of: Less than 1,000 square feet $879 1,000 square feet to 2,000 square feet $1,158 Greater than 2,000 square feet $1,326 Class B. Bar or tavern Without food preparation $750 With food preparation $950 Class C. Take-out establishment $1,051 Class D. (Reserved) Class E. Catering facility Catering facility – No Cooking $618 Catering facility – Cooking $1,054 Class F. Temporary food facility $176 Class G. Commissary Commissary for Mobile Food Facility servicing $618 Commissary for cooking $1,027 Cooking school $618 Limited service charitable feeding operation $0 Host facility $824 Shared Kitchen Complex, less than 2,000 square feet $824 Shared Kitchen Complex, 2,000 square feet or more $1,030 Class H. Mobile Food Facilities Class H-1. Mobile Food Facility – Low Risk $778 Class H-2. Mobile Food Facility – High Risk $778 Class H-3. Mobile Support Unit $781

Class I. Stadium concession $710 Class J. Food Vending machines $227 per machine Class K. Restricted food service facility $1,126 Class L. Boarding house $283 Class M. Private school cafeteria. Without food preparation $342 With food preparation $527 Class N. Hospital kitchen, with food service to the general public and staff only $1,060 Class O. Licensed Health Care Facility $1,169 Class P. Caterer $376 Class Q. Employee Cafeteria With only limited food preparation $669 With food preparation $1,029 Class R. Compact Mobile Food Operation Class R-1. Compact Mobile Food Operation – Low Risk $188 Class R-2. Compact Mobile Food Operation – Moderate Risk $377 Class R-3. Compact Mobile Food Operation – High Risk $502 Class R-4. Permitted Auxiliary Conveyance $188

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.* Notwithstanding the chart above, for license periods beginning on or after April 1, 2026, the annual license fee for the following licenses shall be $0: Class A: Food preparation and service establishments with a total square footage less than 1,000 square feet. Class A: Food preparation and service establishments with a total square footage 1,000 square feet to 2,000 square feet. Class A: Food preparation and service establishments with a total square footage greater than 2,000 square feet. Class B: Bar or tavern without food preparation. Class B: Bar or tavern with food preparation. Class C: Take-out establishment. Class E: Catering facility – No Cooking. Class E: Catering facility – Cooking. Class H: Mobile Food Facility – Low Risk..1 Class H: Mobile Food Facility – High Risk..1 Class H: Mobile Support Unit. Class P: Caterer. Class R-1: Compact Mobile Food Operation – Low Risk. Class R-2: Compact Mobile Food Operation – Moderate Risk. Class R-3: Compact Mobile Food Operation – High Risk. Class R-4: Permitted Auxiliary Conveyance. (b) Exemptions. The following establishments are exempt from paying the fees required by this Section 249.1: (1) Food preparation and service establishments used exclusively by day care facilities. For the purpose of this subsection (b)(1), a “day care facility for children” shall mean a “community care facility” licensed pursuant to the provisions of Chapter 3, Division 2 of the California Health and Safety Code (commencing at Section 1500), which provides nonmedical care to children in need of personal services, supervision, or assistance essential for sustaining the activities of daily living or for the protection of the individual on less than a 24-hour basis, or a “family day care home for children” licensed pursuant to the provisions of Chapter 3.6, Division 2 of the California Health and Safety Code (commencing at Section 1597.50). (2) Food preparation and service establishments funded through the Disability and Aging Services Commission for nutrition projects for older individuals.

(3) Food preparation and service establishments owned and operated by a non-profit organization for the purpose of charitable feeding. (c) Beginning with fiscal year 2010-2011 and annually thereafter, the fees set forth in this Section 249.1 may be adjusted each year, without further action by the Board of Supervisors, as set forth in this subsection (c). Not later than April 1, the Director shall report to the Controller the revenues generated by the fees for the prior fiscal year and the prior fiscal year’s costs of operation, as well as any other information that the Controller determines appropriate to the performance of the duties set forth in this Article 2. Not later than May 15, the Controller shall determine whether the current fees have produced or are projected to produce revenues sufficient to support the costs of providing the services for which the fee is assessed and that the fees will not produce revenue that is significantly more than the costs of providing the services for which the fee is assessed. The Controller shall, if necessary, adjust the fees upward or downward for the upcoming fiscal year as appropriate to ensure that the program recovers the costs of operation without producing revenue that is significantly more than such costs. The adjusted rates shall become operative on July 1. (d) All permit fees and license fees required under the Municipal Code for the operation of a Compact Mobile Food Operation (“CMFO”) shall be waived by the department otherwise authorized to impose such fees. For purposes of this subsection (d), “Permit fees” means all permit, application, or other fees payable to the City upon application for, or issuance of, any permit relating to the operation of a CMFO, and “license fees” means fees payable to the City relating to the operation of a CMFO, including but not limited to fees imposed under Section 249.23(b) of the Health Code. Notwithstanding the foregoing sentence, the waiver in this subsection (d) does not apply to the Business Registration Fee imposed under Article 12 of the Business and Tax Regulations Code. (Amended by Ord. 270-85, App. 5/30/85; Ord. 28-88, App. 1/28/88; Ord. 369-88, App. 8/5/88; Ord. 444-88, App. 9/28/88; Ord. 244-91, App. 6/24/91; 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. 233-08, File No. 080621, 2, App. 10/30/2008; Ord. 86-10, File No. 100008, App. 4/30/2010; Ord. 178-10, File No. 100720, App. 7/23/2010; Ord. 298-10, File No. 101352, App. 12/3/2010; Ord. 238-11 , File No. 111101, App. 12/15/2011, Eff. 1/14/2012; Ord. 172-12 , File No. 120638, App. 7/27/2012, Eff. 8/26/2012; Ord. 252-19, File No. 190710, App. 11/15/2019, Eff. 12/16/2019; Ord. 109-24, File No. 240281, App. 6/6/2024, Eff. 7/7/2024; Ord. 279-24, File No. 240926, App. 12/19/2024, Eff. 1/19/2025, Oper. 2/1/2025; Ord. 49-26, File No. 250967, App. 4/10/2026, Eff. 5/11/2026) CODIFICATION NOTE

So in Ord. 49-26.