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SANFRANCISCO'UBLICLIHHAH1 3 1223 07169 2306 THE SAN FRANCISCO BUSINESS & PAYROLL TAX PENALTY AMNESTY ^ciscoPublicLibrary if ilnf( mjtion Center iciscoPublic library IkinStreet,5thFloor licisco,CA S4102 ENCE BOOK Itafcen from the Library QQpi imcmtS DEPT. JAN 2 7 1995 SAN FRANCISCO PUBLIC LIBRARY ®i CITY AND COUNTY OF SAN FRANCISCO TAX COLLECTOR'S OFFICE BUSINESSTAXESDIVISION BOX P.O. 7425 REF o£ SANFRANCISCO,CA94120-7425 352.44 Sa579s A.SULLIVAN TOR CONTENTS: PAGE - INFORMATION SHEET 1 - 2 - AMNESTY APPLICATION 3 -4 INSTRUCTIONS TO COMPLETE BUSINESS - & PAYROLL TAXES APPLICATION 5 - 6 - BUSINESS AND PAYROLL TAXES APPLICATION 7 - 8 AMNESTY TAX STATEMENT EZ FORM WITH - - INSTRUCTIONS 9-10 REGISTRATION FEE AND BUSINESS & PAYROLL - TAX RATE SCHEDULE 11-12 - REGISTRATION FEE FORM 13 SFBUSINESS & PAYROLLTAXPENALTYAMNESTYPROGRAM INFORMATION SHEET GENERALINFORMATION OrdinanceNo.339-94waspassedbytheSanFranciscoBoardofSupervisors,establishingataxpenaltyamnestyprogramfor penaltiesdueondelinquentpayrollexpenseandbusinesstaxesfortaxyears1993andearlieraswellaspenaltiesonregistrationfees onorbeforeNovember1,1994. Tobeeligible,allapplicationsmustbefiledbetweenDecember1,1994andJanuary31,1995. TheOrdinancealsoincreasesandaddspenaltiesfordelinquentpayrolltaxes,delinquentbusinesstaxesanddelinquent registrationfeesasof February1,1995. WHOISQUALIFIEDTOAPPLY? RegisteredTaxpayer(Business,whoisalreadyontheSanFranciscoTaxCollector'sbusinesstaxroll) Personwhohaspenaltiesowedforfailuretopayanyannualregistrationfee,fileabusiness&payrollexpensetax statement andpaytaxes,ifdue. UnregisteredTaxpayer(Business,whoisnotyetontheSanFranciscoTaxCollector'sbusinesstaxroll) Personwhofailedtoregister,filetaxstatementsandpaytaxes,ifdue. V/HATARETHELIABILITIESSUBJECTANDNOTSUBJECTTOAMNESTY? A. LiabilitiesthatcanbeforgivenundertheAmnestyProgram 1. Penaltiesowedforfailuretopayannualregistrationfees 2. Penaltiesowedforfailuretopaypayrollorbusinesstaxes 3. Penaltiesowedforlatefiling. B. LiabilitiesnotforgivenundertheAmnestyProgram 1. Unpaidregistrationfees 2. Unpaidbusinessorpayrollexpensetaxes 3. Accruedinterestonoverduetaxes 4. Penaltiesowedasaresultofajeopardydetermination 5. Penaltiespaidpriortotheamnestyperiod. 6. Penaltiesrelatedtodeterminationunderadministrativereview 7. Penaltiesincludedintaxcollectionlitigationbefore 12 1 "4. WHATFORMSARE REQUIREDTOBE FILEDWITHTHETAXCOLLECTOR'SOFFICE*] A. RegisteredTaxpayer(Business,whoisalreadyontheSFTaxCollector'sbusinesstaxroll) 1. AmnestyNotice; 2. CompletedandsignedAmnestyApplication;and 3. CompletedAmnestyBusinessReceiptsandPayrollTaxStatementsforallapplicableyears. Page 1 UnregisteredTaxpayer(Business,whoisnolontheSFTaxCollector'sbusinesslaxroll) 1. BusinessTaxApplication(formusedtoregisteryourbusinesswiththeTaxCollector); 2. CompletedandsignedAmnestyApplication; 3. CompletedAmnestyBusinessReceiptsandPayrollTaxStatementsforeach applicableyear;and 4. CompletedRegistrationFeeform. WHERECAN FILEFORTHEAMNESTYPROGRAM? I Allformsmaybesubmittedinpersonfrom8:00a.m.to5:00p.m.(MondaythruFriday)to: SanFranciscoTaxCollector BusinessTaxesDivision 25VanNessAvenue, Room220 SanFrancisco,CA94102 Allformsmaybemailedto: ArvfNESTY TaxCollector'sOffice P.O.Box7425 SanFrancisco,CA94120-7425 WHERECAN IOBTAINSFBUSINESS&PAYROLLTAXPENALTYAMNESTYPACKET? (1) SFTaxColletor'sOffice (2) U.S.PostOffices (3) PublicLibraries Packetsmayalsobeavailableatinothergovernmentaloffices, suchasStateFranchiseTaxBoard. StateBoardofEqualization,Accountingfirms,professionaltaxpreparers,lawfirms,etc. DEFINITIONOFTERMSUNDER"STATUS"&"TAXTYPE"OFTHEAMNESTYNOTICE BP BusinessReceiptsorPayrollExpense Determination EstimatedtaxcomputedbytheTaxCollectorforfailuretofilea business& payrolltaxstatement GR GrossReceipts Nofiling Nofilingrecord PY PayrollExpense RG RegistrationFee Underpaid Obligationbilledbutstilloutstanding CITY& COUNTY OFSAN FRANCISCO TAXCOLLECTOR'SOFFICE HUSINLSSTAXESDIVISION 25VanNessAvenueUoum220 SanFrancisco,CA9-1102 IUCIIARDA.SULLIVAN TAXCOLLECTOR AMNESTY HOTLINE:(415)864-EASY (415)864-3279 Page 2 ISUMINERS «* rAYKULL L.AI'H.fN&Ii, IAA CITY&COUNTYOFSAN FRANCISCO AMNESTY APPLICATION TAXCBOULSLIENECSTSOTRA'XSESODFIFVIISCIOEN P.O.BOX7425 SANFRANCISCO,CA94120-7425 TELEPHONE:(415)864-3279or864-EASY SECTION I Pleaseprintortype: OWNERSHIPNAME BUSTAXIDNO. _^___^^_ Individual,partnershiporcorporation Donotuseafictitiousname "Enter"NONE"ifnotappliredforpreviously BUSINESSNAME ___ CERTIFICATENO. DBAorfictitiousnameifapplicable "(Optional) BUSINESSADDRESS StreetNumber/City/State/ZipCode MAILINGADDRESS OFFICEUSEONLY IfdifferentfromBusinessAddress DESCRIPTIONOF PROCESSEDBY:. BUSINESS DATE: STARTINGDATE Month/Day/Year SECTION II Ifpaymentisenclosed,pleasefillColumnsAthroughE: A B C D E CALENDAR REG GR/PY GR/PY TOTALTAXDUE YEAR FEE TAXDUE INTEREST (ColumnB+C+D) PAYMENTENCLOSED NOTE: GR/PYinterestiscomputedat1% permonthorfractionthereoffromdelinquentdate. Ifyouneedassistanceincompletingthissection, pleasecall(415)864-3279or864-EASY. FULLPAYMENTOFPRINCIPALTAXfES)ANDINTERESTASSHOWNINCOLUMNEMUST ACCOMPANYTHISFORM. MakeyourcheckormoneyorderpayabletoSFTaxCollector. SECTION III SignthisApplication: EuIxndppeacelinadsreep,eTnuaanlxdtieAermsnpaeennsdatlpyteynPaorlfotgpieerrsajmtuhraIytn,fctoohruamtladItibaoemnicSmhopemoepstle.yd.iBngyFuwcriottmhhperlt,yhietnhagem,nCieItsuytnyd&errCesoqtuuainnrtdeymtehoenftCSsiatonyutFl&riannCecodiusinnctotyhweiolfBluSnsaointneFbsrrsainn&cgiaPsnacyyorowcilrllilmiwnaailve actionagainstmefornon-reporting,under-reportingornon-paymentofbusinessorpayrollexpensetaxbasedontheinformation providedwiththisapplication. Signature. Title Date SECTIONIV Mailpaymentandcompletedapplicationto: AMNESTY AMNESTY ENDS TP.aOx.CBololxec7t4or2'5sOffice JANUARY 31, 1995 San Francisco, CA94120-7425 Page 3 Blank Page Page 4 CITY&COUNTYOFSAN FRANCISCO taxcollectorsoffice BUSINESS AND PAYROLL TAXES "aboxS74T2A5XESD,V'S,ON APPLICATION SANFRANCISCO,CA94120-7425 IamnestyI TELEPHONE:(415)864-3279or864-EASY INSTRUCTIONS: PLEASE READ COMPLETELY BEFORE FILLING OUT THIS FORM WHOMUSTREGISTER Everyperson (soleproprietorship, partnership,orcorporation)engagingorabouttoengageinbusinessinSanFranciscoshall immediatelyregisterwiththeTaxCollector'sOfficeandmaybesubjecttoregistrationfee. (Seeregistrationfeeschedule.) YourregistrationfeeremittancemustbemadepayabletotheSanFranciscoTaxCollector. YOU MAYNEEDTOREGISTERWITHTHELICENSEDIVISIONOROTHERCITYDEPARTMENTS SubmittingthisapplicationtotheTaxCollector'sOfficesatisfiesbusinessregistrationrequirements. Weadviseyoutocontactr otherCityandCountyoffices,e.g.CountyClerk, Police, FireDepartment, PublicHealth, PublicWorks,etc.,fortheir registrationrequirements. EXEMPTBUSINESS BusinesseswithactivitiesonwhichtaxationisprohibitedbytheConstitutionorlawsoftheUnitedStatesorStateofCalifornia areexemptfrom registration. NON-PROFITORGANIZATION Ifyourbusinessisclassifiedasanonprofitorganization,youarerequiredtocompletethisapplication. Youmustprovidea copyofthestatementfromthe Internal RevenueServiceofyourexemptstatuspursuanttoSection501(c),501(d),or401(a) ofTitle26ofU.S.codeasqualifiedbySections502, 503,504and508. Organizationsexemptunderthesesectionsareliable forthetaxonpayrollexpenseattributabletounrelatedbusinessreceipts. INFORMATION NEEDEDTOREGISTER: Everyregistrantmustcompletethisapplication. Pleaseprovidetherequiredinformation: • Businessownershipname • Businessstartdate • Businesslocation/s • Descriptionofthebusiness • Nameofonepersonassociatedwiththebusinessinamanagementdecisioncapacity SOCIALSECURITYNUMBER/FEDERALEMPLOYERIDENTIFICATIONNUMBER • Theowner'sSocialSecurityNumberisrequiredifthebusinessisasoleproprietorship. • TheFederalEmployerIdentification Numberisrequiredifthebusinessisapartnershiporacorporation. • PartnershipsmustprovidetheSocialSecurityNumberofatleastoneofthegeneralpartners. SEE REVERSE FOR MORE INSTRUCTIONS Page 5 31 OWNERSHIPNAME Namebywhichtheownerofthebusinessisknown. Theremaybeinstanceswheretheownershipnameandbusinessname arethesame. BUSINESS NAME-DBA(Doing BusinessAs) ThenameyourbusinessisusingtoconductbusinessinSan Francisco. San FranciscoStartDate ThedatethebusinessstartedinSan Francisco,orisexpectedtostartinSan Francisco. BUSINESSLOCATION GenerallyreferstoSanFranciscolocations. However, personsdoingbusinessinSan Franciscothathavenobusinessoffice inSan Franciscomustcompleteline7. NotethataP.O. Boxisnotanacceptablebusinesslocation. FOREIGNADDRESSES BusinesseswithmailingaddressesoutsidetheUnitedStatesmayusethesecondaddresslinetoaccommodatecountry namesand non-USzipcodes. ESTIMATEDSFANNUALPAYROLL Ifyoursisanewlyestablishedbusiness,estimatetheamountofpayrollexpenseyouwillincurduringthefirstfullyearof operationinSanFrancisco. ESTIMATEDANNUALGROSSRECEIPTS Ifyoursisanewlyestablishedbusiness,estimatetheamountofgrossreceiptsduringthefirstfullyearofoperationinSan Francisco. BUSINESSCLASS Class BusinessClassificationDescription 00 Fixedplaceofbusiness 01 Commissionmerchantorbroker 02 Contractor 03 Hotel,apartment,etc. 04 Laundry,cleaninganddyeing,agent,collector,linensupply 05 Lendingmoney,etc. 06 Personalpropertyrental 07 Otherbusinesses 08 Retailsales 09 Storage,freightforwarding 10 Telephone,gas,electricandsteamservices 1 Transportingpersonsforhire 12 Trucking-hauling 1 Wholesalesales 15 Architects,engineers 16 Nonprofitgaragecorporations PLEASESIGNTHISAPPLICATIONATBOTTOMOFPAGE 8 Forfurtherinformationandcomputationoftaxesdue,pleasecontactthisoffice, MondaythroughFriday,8:00A.M.to5:00P.M. Page 6 AMNESTY BUSINESS AND PAYROLL TAXES APPLICATION Pleasecompleteoneapplicationforeachbusinessyouown,fictitiouslynamedorotherwise"DoingBusinessAs"(DBA). Ifbusiness issubjecttoHotel, Parking,Utility,StadiumTaxesorRoofers'Fee,completeSupplementalBusinessTaxesApplicationform. ^JINITIALAPPLICATION ^]ADDITIONALDBA ~1 ADDITIONALLOCATION BUSINESSTAKEOVER SOLEPROPRIETOR (checkone): DTrusI Estate Dother 1.OWNERSHIPNAME: ILastINaIme:I I I I I I I I I I I I I 1 I I I I I I I I I 1 I DetermRating: 2ISOICIIALIS"EICURIITYI"NIUMIBEIR I I StartDate: Month Day Year Reg.Fee: (NOTE:SSNisconlidential-notpartolpublicrecord) PARTNERSHIP (checkone):LjTrust LjEstate I IAssociation I IJointVenture Qother ONrogna-nPirozfaittion: Assigned by: 1.OWNERSHIPNAME: DIonIotIuseIDBIA(IfictiItiouIsnaIme)I heIreI I I I I I I I I I I I I I I I I I I I Initial Oil* I2.FI(ENDOIET'RElALFEIEIMNPIisLcOoIYntEiIdRenItI.iDa.l-INnUotMIpBarEtRolpublicrecord) SStaanrtFDraatnec:iscoIMonIthPI DaIyI'l YeIarI Dbya:taEntered Initial Dai» Q CORPORATION StateCorporationNumber: I L I I I I Public fjPrivate 1.OWNERSHIPNAME: L II Ill DonotuseDBA(fictitiousname)here SanFrancisco 2.FEDERAILIEMPILOIYEIRII.D.NIUMIBER StartDate: Month Day Year (NOTE:FEINisconlidential-notpartofpublicrecord) 3.BUSINESSNAME(DBA): I I I I I I I I I I I I I I I 4.BUSINESSMAILINGADDRESS(CAREOF): IFNOTOWNER'SRESIDENCEADDRESS,PLEASECOMPLETEPAGE2. LastName I I I I I I I I I I I I I I I I IFirsItNaIme:I I I I I I I I LM_.Il. ~ — I I I I I I I iTeleiphoine:ri i i I i i i i IAddrIessI: I I I I I I I I I I I I I I I I I I I I I I J IForIeignI AdIdressOnlyi: i i i i i i i i i i i i i i i n n I I I I I I I I I I I I I I I I i i i i City: State: Zip: 5.IFLOCATIONOFACCOUNTINGRECORDSISDIFFERENTFROMBUSINESSMAILINGADDRESSCONTACT: LJ ILastI NaIme:I I I I I I I I I I I I I I I IFirsItNaIme:I I I I I I I H ITitleI: I I ' I I I I I I I I I I I I I I ITelIephoIne:II I I I I I I exl.-l I I I IAddrIessI: I ' I I I I I I I I I I I I I I I I I I I I I I I IForIeignIAddressIOnlyI: I I I I I I I I I I I I I I I II - I I I I I I I I I I I I I I I I I I I | | I I I I I City: State: Zip: 6.DOESTHEDBA(line3)HAVEANYLOCATIONSINSANFRANCISCO? YES [JNO IFYES.WHATISTHESANFRANCISCOADDRESS?(FormoreSFlocationsusereverseofpage2) a> IStreIet:IDoInotIusIeP.IO.IBoxIheIreI I I I I I I I I I I I I I I ISuiIte/IRooIm I I I I IZip:I I I I l~l I I I I"I I EstimatedAnnual Payroll: $I I I I I I I I I I I I I I I•I I I NumberofEmployees:I I I I I I I I Forapartmentbuildingowneroroperator,indicatenumberolunits: I I I I I DESCRIBENATUREOFBUSINESSESDONEATTHISLOCATION.FOREACHKINDOFBUSINESS.INDICATETHEESTIMATEDGROSSRECEIPTS: BusinessDescnption EstimatedAnnualGrossReceipts BusinessClass PBC il I I I I I I I I- I I I I I il I I I I I I I I I IPaI gIe 7 I BUSINESSANDPAYROLLTAXESAPPLICATIONCONTINUED OUTSIDESANFRANCISCO(SF)BUSINESSESHAVINGNOSFLOCATION,BUTDOINGBUSINESSINSF: EstimatedSF Numberolemployees — ———— ADnEnSuCalRIPaByErolNlA:TSUIREIOFIBUISINIESISEISDIONIEAITTIHISILOICATIIONI'.lFOIREIAiCnHSaKnINFDraOncFisBcUo:SINESSI,IINDIICAITEITHEIESITIMATEDGROSSRECEIPTS: BusinessDescription EstimatedAnnualGrossReceipts BusinessClass PBC SI I I I I I I I I I I I I I I I I Mil II t I I I I I OWNER(S)ASSOCIATEDWITHBUSINESS:(Indicatethename,SocialSecurityNumber,homeaddress,andtelephonenumberolthesoleproprietor,generalpartners, corporateollicersormajorstockholders.Atleastoneownerisrequiredloralltypesolownership Amaximumollivemaybegivenlorpartnershipsandcorporations.) I.) I I I I I I I I I I I I I I IFirstName: I I I I I I I II ResidenceAddress I I I I I I I I I I I I n n n iTelIephIoneINuImbeIr UI FIORIGEINERIALIPAIRTINER.INDISCtaAtTeE:PERiCZiEp:NiTAiGEiOFiOWNERSiHIiP: %KIND"ICHAT*E2IF:B*n0iSoNci-ialriS—ecjuCMra°i|tr0yPr°Nirsuat'moecb^kehrol^ideri„i Boith LastNaIme:I I IFirsItNaIme:I I I I I I I I I L_L ResIideInceIAddIresIs I I I I I I I I I I I I I I I I I I I I I I n r ICityI: I I I I iZip:i i i i i i i ISociIalISecuIr'lityNIumbI'elr:I I I I TelephoneNumber: JFORGENERALPARTNER.INDICATEPERCENTAGEOFOWNERSHIP: %"INEDIfCAgTE*IF™: "** r—]CM°ar|0Pr°rsat,0ec°k"h0iC|deerr_[—]Both LJ LastName: I I I I I I I I I I I I I IFirstI NaIme:I I I I II ResIideInceIAddIresIs: I I I I I I I I I I I I I III II ~ Cry:I I I I I Stale: IZip:i I I I l l I I I l~l I SocialQSecurityNumberI I I I TelephoneNumber: L_L JFORGENERALPARTNER,INDICATEPERCENTAGEOFOWNERSHIP: „°FINODRICCAOTREPOIFR:ATION, j—]CMoarjpoorrsattoecOkfhfoilcdeerr[JBoth LastName: I I I I I I I I I I I I I I I FirstName: I I I I I ResIideInceIAddIresIs: I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I CTietly:ephIoneINumIberI: UI FIORIGEINERIALIPAIRTINERI,IINDICATEPERICZiEp:NITAIGEIOF1OWIN'ELRSHIIP:I II I v FINODRICCAOTREPOIFR:ATIOISNo.ciIalQISecuCIM'roairjtpoyorNrSauttmoecbOkefhfroilcdeerrQBoth | | LastI NaIme:I I I LFirstName: I I I I J lM_.Il. ResIideInceIAddIresIs: I I I I I I I I I I I I L I I I I I I I I I I I I I I I I I I I I CTreyIlI:eIph1IonIeINIuIImbIe'Ilr l± UFORGENERALPARTNER,IINDIISCtaAtITeE:IPERCZiEp:NTAGEOFOWINIERSIHIIP:I II I %FINODRICCAOTREPOIFR:ATIOSNo,cial|Q"S"e|cuCMroairjtpoyorrNSauttmoec'bIOkefhfroilcIdeerrIrjI BoIth Ideclare,underpenaltyolperjurythatIhaveexaminedthlaapplicationandthattheInformationcontainedhereinlatrueandcompletetothebeatofmyknowledgeandbelief. * PLEASE SIGN HERE (Applicant'sSignature) _LJLJ _astName: I I I I IFirsItNaImeI: I Ml. Date: I I I I I I I I I I I I J IBusiInesIsTIelIephIoneI NuImIber:I Page 8