Application Form for Payroll Tax Exclusion

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Application Form for Payroll Tax Exclusion

Thank you for your interest in the Clean Energy Technology Payroll Tax Exclusion. Thefollowing materials will guide you through the simple process of applying for and using yourexclusion.This package contains the following:11 Grove StreetSan Francisco, CA 94102T 415.355.3783www.sfenvironment.org1. A Payroll Tax Exclusion Fact Sheet2. An Application Form for Payroll Tax Exclusion3. A Clean Energy Technology Exclusion WorksheetHow to Apply1. Review the following Clean Technology Payroll Tax Exclusion Fact Sheet. It provides anoverview of the exclusion and the application process.2. Complete the Application Form for Payroll Tax Exclusion. It is available for downloadhere: http://bit.ly/payroll_tax_application. Be sure to provide all the requested informationand to include a “brochure, policy, and a letter clearly stating why the business qualifiesfor this payroll tax exclusion.” Then sign and submit the form. Incomplete applications orunsigned forms will be returned and may delay your application process.3. Mail the completed and signed Application Form for Payroll Tax Exclusion to:David PascalSF Environment11 Grove StreetSan Francisco, CA 94102Alternatively, you may email a PDF of the signed and completed Application andsupporting materials to:david.pascal@sfgov.orgThe application must be received before the end of the calendar year for which you areseeking the exclusion. For example, applications received and approved anytime prior to12/31/09 will exempt your company for the entire 2009 tax year. Forms received after12/31/09 will only qualify your company for the exclusion from 2010 forward.4. If your business falls into one of the following categories, you must initiate the applicationprocess to become a Certified San Francisco Green Business. If the business does notfall within one of the following categories, it is exempt from this requirement and youmay disregard this step.


Current Green Business categories include:• Dental Practice• Home Office• Hotel• Office11 Grove StreetSan Francisco, CA 94102T 415.355.3783www.sfenvironment.org• Restaurant• RetailTo begin the online application process visit -http://bit.ly/greenbiz_applyReview and Determination ProcessOnce your application has been submitted and reviewed, SF Environment will issue a Letterof Determination to your company. Your company will need to submit this letter to the TaxCollector’s office when filing your payroll tax return for 2008, along with the completed PayrollTax - Clean Energy Technology Exclusion Worksheet (see below).FIling Your Payroll Tax ReturnPayroll Tax Returns must be filed each year, by the end of February, for the preceding taxyear. Your tax return for 2008 is due February 28, 2009. For general information about thisrequirement, visit the Treasurer & Tax Collector’s website below:http://bit.ly/sf_payroll_tax_returnPayroll Tax RefundsIf estimated payroll tax payments have already been made during this calendar year, and youare approved for the payroll tax exclusion during this same year, your company should beeligible for a Payroll Tax Refund.Additional InformationIf you need additional information or have any questions, contact David Pascal, Clean Techand Green Business Advocate at the Department of the Environment, (415) 355-3783.


FACTSHEETCLEAN TECHNOLOGY PAYROLL TAX EXCLUSIONThe Clean Technology Business Exclusion (Ordinance Number249-05) was signed by the Mayor on Thursday, November10, 2005, and became effective on January 1, 2006.The Ordinance was updated by the Board of Supervisorson January 1, 2009 (313-08). The Ordinance providesa payroll tax exclusion for businesses that engage in cleantechnology and employ a full-time staff of not more thanone hundred employees.c) research and development and/or associated manufacturingapplying scientific advances to prototype or commerciallyviable techniques, materials and products that materiallyimprove energy efficiency, water conservation or airquality; ord) research and development, manufacture and/orinstallation of solar panels.Definitions from Ordinance # 313-08"Clean energy" means energy produced by wind, solarenergy, landfill gas, geothermal resources, ocean thermalenergy conversion, quantifiable energy conservation measures,tidal energy, wave energy, biomass, biofuels, or hydrogen fuelsderived from renewable sources. Clean Energy does not include:a) any fossil fuel based energy production, including butnot limited to, clean coal, clean diesel, natural gas andhydrogen from natural gas;b) any nuclear based energy production;c) waste to energy via combustion or incineration; or/andA San Francisco Green Business is a business thatcomplies with all applicable environmental regulations inSan Francisco and meets a minimum requirement of “beyondcompliance” measures as defined by a sector-specific checklist.These measures include actions to conserve the use of naturalresources, such as electricity, water and fuel; reduce, reuse,recycle and compost materials; reduce the use and generationof hazardous materials and hazardous waste; and takeaffirmative steps to prevent pollution. In coordination with andon behalf of the Department of Public Health, San FranciscoPublic Utilities Commission and the Department of theEnvironment, the Director of the Department of Environmentwill determine if the business is eligible to become a greenbusiness. Information on the San Francisco Green Businessprogram can be found at www.sfgreenbiz.org.d) other technologies that are detrimental to human health.A “Clean Technology Business” means a businessin which at least seventy-five percent of all business activitiescarried on during the tax year are directly relatedto one or more of the following activities:a) research and development and/or associated manufacturingapplying scientific advances to the production, distributionor storage of clean energy;b) research and development and/or associated manufacturingapplying scientific advances to prototype or commerciallyviable materials and products powered by clean energy,including but not limited to single passenger vehicles andfueling infrastructure;Procedure for Applying for the Initial Payroll TaxExclusion for Qualified Clean Technology Businesses1. An applicant for the exclusion ("Applicant") shall submita completed application form demonstrating its eligibilityto claim the payroll expense tax exclusion for the precedingtax year no later than December 31. (See application form)The Director shall send a list of eligible applicants to the TaxCollector no later than March 1 of each year.2. Either the Applicant or the Director may request an interviewto discuss the details of the application.3. The Director shall approve or disapprove the applicationwithin thirty (30) days based upon the criteria set forthin Section D of this regulation.For more information please visit SFEnvironment.com or call (415) 355-3700.SFEnvironment Our home. Our city. Our planet. SF Environment is a department of the City and County of San Francisco.


4. If the Director approves the application, the Director shallissue a certificate of eligibility to the Applicant. If the Directordisapproves the application, the Director shall provide theApplicant with a notice of disapproval, which shall state thereason or reasons therefore. Such disapproval shall actas a rejection of the Applicant's application.5. If the initial application is rejected, the Applicant may submitan amended application within five (5) calendar days ofreceipt of the rejection. The Applicant may provide newor supplemental information for consideration along withthe amended application.6. If an amended application is submitted within the specifiedtimeframe, the Director shall consider the amendedapplication along with any supplemental informationprovided and approve or disapprove the application basedupon the criteria set forth in Section D. Within ten (10) daysof receiving an amended application the Director shall makea determination on the application and notify the Applicantof the decision. The decision of the Director on the amendedapplication shall be final.7. The Director shall review applications in the order theyare received.8. An approved applicant shall be allowed to claim the payrolltax exclusion as provided in the Ordinance.Procedure for Claiming the Initial Payroll TaxExclusion for Qualified Clean Technology BusinessesCriteria to be used in Evaluating ApplicationsThe Director shall use the following criteria to evaluate applicationsfor the payroll tax exclusion for clean technology businesses:1. Completeness of the application. The application mustbe substantially complete. All questions on the applicationmust be fully addressed and any additional substantiatingdocuments requested by the Director must be providedin a manner sufficient to allow the Director to properlyevaluate the application.2. The applicant must meet the definition of qualified cleantechnology business as set forth in the Ordinance.3. The applicant must be in possession of a current registrationcertificate pursuant to Article 12 Section 853 of the Businessand Tax Regulations Code and have all necessary permitsand approvals to operate in San Francisco.4. If the applicant is eligible to become a green business, it mustobtain Green Business recognition from the City and Countyof San Francisco. The business must meet the green businessstandards during the tax year for which the payroll taxexclusion is requested. In coordination with and on behalfof the Department of Public Health, San Francisco PublicUtilities Commission and the Department of the Environment,the Director of the Department will determine if the businessis eligible to become a green business. Information on theSan Francisco Green Business program can be foundat www.sfgreenbiz.org.1. Once the Director has certified a business as a qualifyingclean technology business, on or before January 31 of everyyear thereafter that business may file an annual renewalaffidavit, on the form provided, with the Director affirmingthat it continues to meet the eligibility criteria set forth in theOrdinance and this regulation. The Director will provide a listof persons who submitted an affidavit of continuing eligibilityto the Tax Collector no later than March 1 of each year.2. Either the Applicant or the Director may request an interviewto discuss the annual renewal affidavit.EnforcementThe Director may investigate any application form or annualrenewal affidavit for compliance with the terms of the Ordinanceand these regulations. If the Director finds that any applicationor any annual renewal affidavit or any attachment thereto containsfalse or misleading information, the Director shall immediatelynotify the Tax Collector and refer the matter to the Tax Collectorand City Attorney's Office for investigation and enforcement.July 2009For more information please visit SFEnvironment.com or call (415) 355-3700.SFEnvironment Our home. Our city. Our planet. SF Environment is a department of the City and County of San Francisco.

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