***PRESS RELEASE***
Treasurer José Cisneros Reminds Landlords with
Non-Resident Parking to Register for Parking Tax Simplification and Amnesty by
June 30 Deadline
San Francisco – Landlords and property managers that rent
parking to non-residents (individuals that do not live in the building) have
until June 30 to apply for a parking tax amnesty, Treasurer José Cisneros
announced today.
“The Parking Tax Amnesty is an opportunity to come into compliance
with the City’s parking tax and regulatory process,” said Treasurer
Cisneros. “After June 30, those providing parking may face back taxes,
penalties, and interest.”
“I proposed this parking tax simplification
legislation because many small property owners were renting out parking spots
to non-residents and had no idea that they were required to pay parking tax,”
said Supervisor Scott Wiener, who authored the legislation. “A number of
these property owners were being hit with large back-tax bills with penalties
and interest. At the same time, City law made it onerous and expensive
for small property owners to comply and pay the tax. The legislation
acknowledges the importance of people paying taxes they owe, while making it
easy for them to pay and giving them a clear path to come into
compliance. I encourage every property owner and manager to review his or
her situation and come forward if applicable.”
The San Francisco Board of Supervisors passed Ordinance
209-12, “Parking Tax Simplification for Residential Properties” in September
2012, and the Mayor signed this legislation into law on September 28,
2012. The Ordinance provides for a simplified process to register, file,
and remit parking taxes for residential building owners and managers, as well
as establish an amnesty period from January 1, 2013 to June 30, 2013 for
qualifying residential building owners and managers.
The Ordinance creates a classification of parking operator
that has simplified requirements for complying with local permitting, zoning,
and tax laws, including the 25% parking tax. In order to qualify, the
residential building owner or manager MUST meet the following requirements:
1. No
more than five spaces rented to individuals who do not reside at the property
2. Spaces
are rented on a monthly basis only
3. Compliance
with Article 22, Section 2207 of the Business and Tax Regulations Code.
This includes maintaining records for at least five years and providing
identification to occupants authorized to park in the spaces, such as a decal
or hangtag.
4. Total
rent from non-residents may not exceed $4,000 in any quarter or $15,000
annually.
In addition, the qualifying operator must be a registered
business, file an annual parking tax return, and provide records to the Tax
Collector upon request.
Qualifying operators are not required to secure a police
permit or Certificate of Authority, including requirements such as
fingerprinting and bonding. In addition, qualified parking is a permitted
use under local zoning law.
The Ordinance also provides for an amnesty period that
ends June 30, 2013. If a qualifying operator registers during this
period, then that operator must only pay back parking taxes from April 1, 2011
onward in order to come into tax compliance. All penalties, fees, and
interest from parking tax periods prior to registration will be waived for
qualified operators. However, the amnesty is not available for a
residential building owner or manager that has ANY tax delinquencies,
deficiency determinations, or tax litigation with the City.
The application form for Parking Tax Simplification for
Residential Parking is available online at www.sftreasurer.org. Applications will be held by the
Tax Collector and processed after the amnesty period ends June 30, 2013.
Applicants will be notified of their status and receive a bill for parking
taxes due in late 2013.
###