§ 1238. LICENSE FEES.

Every person, firm or corporation engaged in the business of buying, selling, exchanging, storing or dealing in used or secondhand automobiles or motor vehicle equipment, storage batteries, parts of automobiles or automobile accessories, shall pay an annual license fee to the City and County of San Francisco. The 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.*

The following editor's statement is included pursuant to Business and Tax Regulations Code Sec. 76.1(c):

The fees administered pursuant to Business and Tax Regulations Code Sec. 76.1 are subject to annual review and adjustment to reflect the City's cost increases or decreases, which may include adjustments based upon the Consumer Price Index that most accurately tracks increases and decreases in the City's cost for the function, service, or undertaking for which the fee will pay. Each department maintains on its website an up-to-date list of the fees charged subject to adjustment.

(Amended by Ord. 555-81, App. 11/12/81; Ord. , File No. 111101, App. 12/15/2011, Eff. 1/14/2012)