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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 700.0000 Application of Tax > Annotation 700.0212

Uniform Local Sales and Use Tax Annotations

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700.0000 Application of Tax—Regulation 1803

Annotation 700.0212

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700.0212 San Francisco City and County Business License Tax. The San Francisco City and County license tax on gun dealers, which was raised from 1.5% of gross receipts to 3%, is not a tax on the consumption of tangible personal property. It is also not a tax "passed through the customers." Therefore, it is not "substantially similar" to a sales and use tax so as to trigger the provisions of section 7203.5. 8/9/96.