Words You Need to Know

by the Ballot Simplification Committee

Administrative Office Tax: A tax on a business based on its payroll expense that applies to businesses with more than $1 billion in gross receipts, more than 1,000 employees nationwide and an administrative office in San Francisco. (See Proposition F, L)

Advisory Body: A group of appointed individuals who generally make recommendations to City boards, commissions and departments. (See Proposition C)

Affordable Housing: Housing available only to low-income households or other households within certain income limits. (See Proposition I)

Baseline Funding: A minimum amount of funding that the City provides annually for certain City services specified in the Charter, including: transportation, parks and recreation, youth programs, public education, street trees, and supportive services for older adults. (See Proposition F)

Behavioral Health Facilities: Public health facilities for people who need mental health or substance use services. (See Proposition A)

Board or Commission: A policy body that is created and authorized by Charter or ordinance to perform certain government functions and whose members are typically appointed. (See Proposition C)

Business Registration Fee: An annual tax that generally varies based on a business’s activities and its
San Francisco gross receipts. (See Proposition F)

Charter: The Charter is the City’s constitution adopted by the voters of San Francisco, relating to how the City is governed. The Charter can be changed only by a majority of San Francisco voters. (Proposition B, C, D, E, G)

Citizens’ General Obligation Bond Oversight Committee: A nine-member body that monitors the City's use of funds generated by issuing general obligation bonds. Members of this committee are appointed by the Mayor, the Board of Supervisors, the Controller and the Civil Grand Jury. (See Proposition A)

City Bodies: A City board, commission or advisory body. (See Proposition C)

Community Schools: Public schools that develop partnerships with the community to bring services into schools, including after-school programs, summer enrichment programs, physical and mental health care, food programs, tutoring and mentoring, and parent education and engagement programs. (See Proposition J)

Compensation: Generally wages, salaries, commissions, bonuses, and property issued or transferred in exchange for the performance of services (including but not limited to stock options). (See Proposition L)

Early Care and Education Commercial Rents Tax: A tax that generally applies to businesses that receive gross receipts from the lease of commercial space. The revenues from this tax fund early care and education. (See Proposition F)

Full Duty: Police officers who are fully able to perform police duties. (See Proposition E)

General Fund: The part of the City’s budget that can be used for any City purpose. Money for the General Fund comes from taxes and fees on properties, businesses, sales and other sources. (See Proposition I)

General Obligation Bond: A promise issued by a government body to pay back money borrowed, plus interest, by a certain date. The government body repays the money, plus interest, with property taxes. General obligation bond measures must be approved by the voters in San Francisco by a two-thirds vote. (See Proposition A)

Gross Receipts: The total amount of money a business receives, in whatever form, for its products and services. (See Proposition F, L)

Gross Receipts Tax: A tax generally based on the total gross receipts a business receives in San Francisco. (See Proposition F, L)

Highest Paid Managerial Employee: The person with managerial responsibility who received the most compensation for a tax year. (See Proposition L)

Homelessness Gross Receipts Tax: A tax that generally applies to businesses with more than $50 million in San Francisco gross receipts. The revenues from this tax fund services for people experiencing homelessness. (See Proposition F)

Low Income: Eighty percent (80%) of area median income. (See Proposition K)

Neighborhood Policing: An approach to policing that emphasizes relationships with members of the community. (See Proposition E)

Nonprofit: An entity or organization that is organized for a public purpose, and is exempt from federal income taxation under Section 501(c) of the Internal Revenue Code of 1986. (See Proposition K)

Open Spaces: Undeveloped land that is available to the public for park or other recreational use.
(See Proposition A)

Ordinance: A local law passed by the Board of Supervisors or by the voters. (See Proposition C)

Parcel Tax: A tax on land and structures in the City. (See Proposition J)

Payroll Expense Tax: A tax generally based on the amount a business spends on compensation.
(See Proposition F, L)

Permitted Use: A use of property consistent with the applicable zoning, the use of which does not require special review or approval by the City. (See Proposition H)

Planning Commission: The City commission responsible for adopting and maintaining a comprehensive, long-term general plan for future improvement and development. (See Proposition H)

Professional Development: Programming for teaching professionals to obtain additional education, training, mentorship or certification. (See Proposition J)

Proposition: Any measure that is submitted to the voters for approval or disapproval.

Provisional Ballot: A ballot cast at a polling place that will not be counted until the Department of Elections verifies the voter’s eligibility to cast that ballot. 

Public Charter School: A school funded by the public but operated by an independent private organization. (See Proposition J)

Qualified Affordable Housing Nonprofits: A nonprofit eligible to participate in the City’s Community Opportunity to Purchase Act and shows a commitment to affordable housing, community engagement, and the capacity to acquire and manage housing properties. (See Proposition I)

Qualified Write-in Candidate: A person who has completed the required paperwork and signatures for inclusion as a write-in candidate. Although the name of this person will not appear on the ballot, voters can vote for this person by writing the name of the person in the space on the ballot provided for write-in votes and following specific ballot instructions. The Department of Elections counts write-in votes only for qualified write-in candidates. 

Registered voter: To be qualified to register to vote, a person must be a United States citizen; a San Francisco resident; at least 18 years old before or on the day of the election; not in state or federal prison, or on parole for the conviction of a felony; and not currently found mentally incompetent to vote by a court. (See Proposition C)

Rental Housing Projects: A development composed of dwellings, apartments or other living accommodations that is available for rent. (See Proposition K)

Revenue: Proceeds of most taxes for the City. Also includes the amounts paid by the State of California to the City when the State requires the City to establish a new program or a higher level of service for an existing program. (See Proposition F, I, L)

Sworn Employee or Sworn Police Officer: An employee of a law enforcement agency, such as a Police or Sheriff’s Department, who is duly authorized under state law as a law enforcement officer and is authorized to carry a firearm, has the power to make arrests and carries a law enforcement badge. (See Proposition D, E)

Tax Year: Starts on July 1 of the calendar year and ends on June 30 of the following year. (See Proposition J)

Taxable Property: A land or structure subject to the parcel tax. (See Proposition J)

Teacher: A person who teaches, as well as paraeducators, defined as people whose duties can include assisting teachers in the classroom, supervising students outside of the classroom and providing administrative support for teaching. (See Proposition J)

Top Executive Pay: The compensation paid the highest paid managerial employee of a business. (See Proposition L)

Transfer Tax: A tax that generally applies when property is passed from one person or entity to another. (See Proposition I)

Vote-by-Mail Ballot: Ballots mailed to voters or given to voters in person at the Department of Elections. Vote-by-mail ballots can be mailed to the Department of Elections, turned in on or before Election Day at the Department of Elections office in City Hall or at the City Hall Voting Center (for the November 3, 2020 election, located outdoors in front of the Bill Graham Civic Auditorium at 99 Grove Street), or turned in on Election Day at any California polling place. Also known as absentee ballots.

Workspace: Space made available in a retail or other commercial building to the general public for work on an hourly or daily basis. (See Proposition H)