Common use of Other Taxes Payable by Tenant Clause in Contracts

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any equipment, furniture, fixtures and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (c) any monthly rent or any additional rent payable under this Lease, including, without limitation, any gross receipts tax levied by any public or government authority with respect to the receipt of any such rent, (d) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (e) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional rent.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon written demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, including all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any equipment, Tenant's furniture, fixtures trade fixtures, equipment and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (cb) any monthly rent or any additional rent payable under this Lease, including, without limitation, including any gross receipts income tax or excise tax levied by any public or government authority with respect to the receipt of any such rent so long as such tax is a tax on rent, (dc) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (ed) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance ) or capital stock franchise taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 SECTION 3.5 shall be deemed to be, and shall be paid as, additional rent.

Other Taxes Payable by Tenant. 5.1 In addition to, and notwithstanding anything to all monthly rent and other charges to be paid by Tenant under the contrary in, this LeaseSection 4, Tenant shall reimburse Landlord upon demand for all taxespay, assessmentsprior to delinquency, excisesone hundred percent (100%) of any(a) rent tax, leviesgross receipts tax, fees and chargessales or use tax, includingservice tax, without limitationvalue added tax, all transit impact development feesor any other applicable tax based on Landlord’s receipt, housing impact development fees and other payments related to or the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and payment by Tenant, that are payable by Landlord and leviedof any Rent or services herein, assessed, charged, confirmed including any taxes charged in connection with Tenant’s use of or imposed by any public or government authority upon, or measured by, or reasonably attributable payment of Rent for the parking facilities of the Building if not separately charged to (a) the Premises, Tenant; (b) the cost taxes assessed upon or value of any equipment, furniture, fixtures and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (c) any monthly rent or any additional rent payable under this Lease, including, without limitation, any gross receipts tax levied by any public or government authority with respect to the receipt of any such rent, (d) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, Premises or any portion of the Project;(c) [intentionally omitted]; (ed) taxes assessed upon this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises; and (e) any increase in taxes attributable to inclusion of value placed on Tenant’s personal property, trade fixtures, or Alterations. Such taxesWithout limiting the generality of the foregoing, assessments, excises, levies, fees and charges any reassessment of the Project attributable to the Tenant Improvements constructed by Tenant pursuant to the Work Letter shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock be chargeable entirely to Tenant. If any such taxes of Landlord, unless levied are chargeable or assessed against Landlord in whole or in part in lieu ofon a monthly basis, as a substitute forsuch taxes shall be due and payable together with Tenant’s payment of Base Rent, or as an addition based on Landlord’s statement therefore given to any such taxes, assessments, excises, levies, fees and chargesTenant by Notice at least twenty-one (21) days prior to the date Base Rent is due under this Lease. If In the event that it is unlawful shall not be lawful for Tenant to so reimburse Landlord for any such taxes, assessments, excises, levies, fees or chargesLandlord, the Base Rent payable prior to the imposition thereof Landlord under this Lease shall be increased revised to provide net to Landlord the same net Base Rent amount after the imposition thereof of any such tax upon Landlord as would have been received by Landlord received under this Lease prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional renttax .

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse ----------------------------- Landlord upon demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any equipment, Tenant's furniture, fixtures fixtures, equipment and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, or (cb) any monthly rent or any additional rent payable under this Lease, including, without limitation, including any gross receipts income tax or excise tax levied by any public or government authority with respect to the receipt of any such rent, (d) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (e) this transaction or any document to which Tenant rent so long as such tax is a party creating or transferring an interest or an estate in the Premisestax on rent. Such taxes, assessments, excises, levies, fees and charges shall not include Property Taxes, otherwise paid under section 3.1(b)(iii) ------------------- hereof, net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance ) or capital stock franchise taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 section 3.5 shall be deemed to be, and shall be paid as, ----------- additional rent, and shall be due and payable upon the later of (i) fifteen (15) days prior to the date such taxes, assessments, levies, fees or charges are due or (ii) within ten (10) days of invoice therefor; provided, however, that Landlord may include such taxes under this section 3.5 as Property ----------- Taxes (as defined in section 3.1(b)(iii) hereof), in which event such taxes ------------------- under this section 3.5 shall be payable in the same manner as other Property ----------- Taxes.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, including all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any Tenant's equipment, furniture, fixtures and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (c) any monthly rent or any additional rent payable under this Lease, including, without limitation, any gross receipts income tax or excise tax levied by any public or government authority with respect to the receipt of any such rent, (d) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (e) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 Section 5.1 shall be deemed to be, and shall be paid as, additional rent.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any Tenant’s equipment, furniture, fixtures and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (cb) any monthly rent or any additional rent payable under this Lease, including, without limitation, any gross receipts income tax or excise tax levied by any public or government authority with respect to the receipt of any such rent, (dc) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (ed) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional rent.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon written demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, including all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any equipment, Tenant’s furniture, fixtures trade fixtures, equipment and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (cb) any monthly rent or any additional rent payable under this Lease, including, without limitation, including any gross receipts income tax or excise tax levied by any public or government authority with respect to the receipt of any such rent so long as such tax is a tax on rent, (dc) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (ed) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance ) or capital stock franchise taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 Section 3.5 shall be deemed to be, and shall be paid as, additional rentAdditional Rent.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent the Rent and any other charges amounts to be paid by Tenant under this Leasehereunder, Tenant shall reimburse Landlord upon demand demand, without the benefit of a Base Year, for any and all taxes, levies, assessments, excises, leviessurcharges, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or servicescharges payable by Landlord which are not otherwise reimbursable under this Lease, whether or not now customary or within the contemplation of Landlord the parties, where such taxes, levies, assessments, surcharges, fees and Tenant, that other charges are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, by or reasonably attributable to (a) the Premises, (b) the cost or value of any Tenant’s equipment, furniture, fixtures and other personal property located in the Premises Premises, or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in held by Tenant or Landlord, ; (cb) any monthly rent the gross or any additional rent net Rent payable under this Lease, including, without limitation, any rental or gross receipts tax levied by any public or government taxing authority with respect to the receipt of the Rent hereunder such as the San Francisco Business Tax or any such rent, similar tax; (dc) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, Premises or any portion thereof; or (ed) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is shall be unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or chargesadditional taxes as required under this Lease, the Base Rent payable prior to the imposition thereof shall be increased revised to provide net Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees any tax or charges. All taxes, assessments, excises, levies, fees and charges other charge upon Landlord as would have been payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional rentLandlord but for the reimbursement being unlawful.

Other Taxes Payable by Tenant. 5.1 In addition to Subtenant shall pay before delinquency any and all monthly rent taxes levied or assessed and other charges to be paid which become payable by Tenant under this Lease, Tenant shall reimburse Landlord upon demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to Subtenant (or directly or indirectly by Sublandlord) during the cost of providing facilities or servicesTerm, whether or not now customary or within the contemplation of Landlord and Tenantthe parties hereto, that which are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority based upon, measured by or measured by, or reasonably attributable to otherwise calculated with respect to: (ai) the Premises, (b) the cost gross or value net rental income of any equipment, furniture, fixtures and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (c) any monthly rent or any additional rent payable Sublandlord under this LeaseSublease, including, without limitation, any gross receipts tax levied by any public taxing authority, or government any other gross income tax or excise tax levied by any taxing authority with respect to the receipt of any such rentthe rental payable hereunder, inclusive of the San Fxxxxxxxx Xxxxx Receipts Tax and Business Registration Fees Ordinance (d2012 Proposition E) and the Commercial Rent Tax for Childcare and Early Education (2018 Proposition C) (“Early Care Tax”); (ii) the value of Subtenant’s equipment, furniture, fixtures or other personal property located in the Subleased Premises (including the FF&E during the Term); (iii) the possession, leasinglease, operation, management, maintenance, alteration, repair, use or occupancy by Tenant Subtenant of the Premises, Subleased Premises or any portion thereof; or (eiv) this transaction or any document to which Tenant Subtenant is a party creating or transferring an interest or an estate in the Subleased Premises. Such taxesNotwithstanding any of the foregoing to the contrary, assessments, excises, levies, fees and charges the Early Care Tax imposed on Landlord with respect to the rent payable under the Master Lease (as distinguished from the Rent payable under this Sublease) shall not include net income be subject to payment or reimbursement by Subtenant as additional Rent hereunder or otherwise. For clarity, if any particular gross receipts tax is imposed by a taxing authority based upon the rent payable by Sublandlord under the Master Lease and upon the rent payable by Subtenant under this Sublease (measured by i.e., such tax is imposed at both the income of Landlord from all sources or from sources other than solely rent“lease level” and the “sublease level”), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof then Subtenant shall be increased responsible for only the gross receipts tax based upon the rent payable under this Sublease (and Sublandlord shall remain solely responsible for such tax based upon the rent payable under the Master Lease without being permitted to provide Landlord pass the same net Base Rent after the imposition thereof as Landlord received prior through to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional rentSubtenant).

Other Taxes Payable by Tenant. 5.1 In addition to, and notwithstanding anything to all monthly rent and other charges to be paid by Tenant under the contrary in, this LeaseParagraph 5, Tenant shall reimburse Landlord upon demand for all taxespay, assessmentsprior to delinquency, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to the cost one hundred percent (100%) of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) rent tax, gross receipts tax, sales or use tax, service tax, value added tax, or any other applicable tax based on Landlord’s receipt, or the Premisespayment by Tenant, of any Rent or services herein, including any taxes charged in connection with Tenant’s use of or payment of Rent for the parking facilities of the Building if not separately charged to Tenant; (b) the cost taxes assessed upon or value of any equipment, furniture, fixtures and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (c) any monthly rent or any additional rent payable under this Lease, including, without limitation, any gross receipts tax levied by any public or government authority with respect to the receipt of any such rent, (d) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the PremisesPremises or any portion of the Project; (c) if Tenant acquires the Back-Up Generator, or taxes assessed with respect to the Back-Up Generator; (ed) taxes assessed upon this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises; and (e) any increase in taxes attributable to inclusion of value placed on Tenant’s personal property, trade fixtures, Specialized Alterations, the Back-Up Generator, or Alterations. Such taxesWithout limiting the generality of the foregoing, assessments, excises, levies, fees and charges any reassessment of the Project attributable to the Tenant Improvements constructed by Tenant pursuant to the Work Letter shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock be chargeable entirely to Tenant. If any such taxes of Landlord, unless levied are chargeable or assessed against Landlord in whole or in part in lieu ofon a monthly basis, as a substitute forsuch taxes shall be due and payable together with Tenant’s payment of Base Rent, or as an addition based on Landlord’s statement therefore given to any such taxes, assessments, excises, levies, fees and chargesTenant by Notice at least twenty-one (21) days prior to the date Base Rent is due under this Lease. If In the event that it is unlawful shall not be lawful for Tenant to so reimburse Landlord for any such taxes, assessments, excises, levies, fees or chargesLandlord, the Base Rent payable prior to the imposition thereof Landlord under this Lease shall be increased revised to provide net to Landlord the same net Base Rent amount after the imposition thereof of any such tax upon Landlord as would have been received by Landlord received under this Lease prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional renttax.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon ----------------------------- written demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, including all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any equipment, Tenant's furniture, fixtures fixtures, equipment and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, but only to the extent not included in Property Taxes, (cb) any monthly rent or any additional rent payable under this Lease, including, without limitation, including any gross receipts income tax or excise tax levied by any public or government authority with respect to the receipt of any such rent so long as such tax is a tax on rent, (dc) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (ed) this transaction or any document to which Tenant is a party creating or transferring an Tenant's interest or an Tenant's estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance ) or capital stock franchise taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 Section 3.5 shall be deemed to be, and shall be paid as, additional rent.. -----------

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon demand wrixxxx xemand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, including all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any equipment, Tenant's furniture, fixtures fixtures, equipment and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (cb) any monthly rent or any additional rent payable under this Lease, including, without limitation, including any gross receipts income tax or excise tax levied by any public or government authority with respect to the receipt of any such rent so long as such tax is a tax on rent, (dc) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (ed) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance ) or capital stock franchise taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 section 3.5 shall be deemed to be, and shall be paid as, additional rent.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any Tenant’s equipment, furniture, fixtures and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (c) any monthly rent or any additional rent payable under this Lease, including, without limitation, any gross receipts income tax or excise tax levied by any public or government authority with respect to the receipt of any such rent, (d) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (e) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional rent.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent the Base Rent and any other charges to be paid by Tenant under this Leasehereunder, Tenant shall shall, as an element of Rent, reimburse Landlord upon demand for any and all taxes payable by Landlord (other than net income taxes, assessments, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services) that are not otherwise reimbursable under this Lease, whether or not now customary or within the contemplation of Landlord and Tenantthe parties, that where such taxes are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any Tenant’s equipment, furniture, fixtures fixtures, and other personal property located in at the Premises Premises, or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in held by Tenant or Landlord, (c) any monthly rent or any additional rent payable under this Lease, including, without limitation, any gross receipts tax levied by any public or government authority with respect to the receipt of any such rent, (d) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, ; or (eb) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is becomes unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees taxes or chargesother charges as required under this Lease, the Base Rent payable prior to the imposition thereof shall be increased revised to provide net Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxesany tax or other charge upon Landlord as would have been payable to Landlord but for the reimbursement being unlawful. Landlord and Xxxxxx acknowledge that Tenant is a governmental entity, assessmentsand as such, excisesmay be entitled to pursue an exemption for certain taxes which would otherwise be payable for the Premises. Tenant may, leviesat Xxxxxx’s sole cost and expense, fees or chargeselect to apply for an exemption from any taxes otherwise payable hereunder based upon Xxxxxx’s status as a governmental entity (a “Tax Exemption”) directly from the applicable taxing authority. All taxes, assessments, excises, levies, fees and charges Landlord will not be required to incur any costs in connection with Xxxxxx’s application for any Tax Exemption. In the event any taxes otherwise payable by Tenant under pursuant to this Article 5 shall Section 4.4 are reduced or waived as a result of a Tax Exemption, Tenant’s obligation to pay such taxes will be deemed to be, and shall be paid as, additional rentcorrespondingly reduced or waived.

Other Taxes Payable by Tenant. 5.1 In addition to all monthly rent and other charges to be paid by Tenant under this Leasepayment of Tenant’s Share of excess Taxes, Tenant shall reimburse pay before delinquency any and all taxes levied or assessed and which become payable by Tenant (or directly or indirectly by Landlord) during the Term (excluding, however, state and federal personal or corporate income taxes measured by the net income of Landlord upon demand for from all sources, capital stock taxes, assessments, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees estate and other payments related to the cost of providing facilities or servicesinheritance taxes), whether or not now customary or within the contemplation of Landlord and Tenantthe parties hereto, that which are payable by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority based upon, measured by or measured by, or reasonably attributable to otherwise calculated with respect to: (ai) the Premises, (b) the cost gross or value net rental income of any equipment, furniture, fixtures and other personal property located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (c) any monthly rent or any additional rent payable Landlord under this Lease, including, without limitation, any gross receipts tax levied by any public taxing authority, or government any other gross income tax or excise tax levied by any taxing authority with respect to the receipt of the rental payable hereunder, except to the extent Landlord elects to include any such rentof the foregoing in Taxes, and except for (dx) the San Xxxxxxxxx Xxxxx Receipts Tax and Business Registration Fees Ordinance (2012 Proposition E) and (y) as well as any other tax imposed as a result of 2018 Proposition C [the San Francisco Commercial Rent Tax for Childcare and Early Education], which are included in Taxes; (ii) the value of Tenant’s equipment, furniture, fixtures or other personal property located in the Premises; (iii) the possession, leasinglease, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the PremisesPremises or any portion thereof; (iv) the value of any leasehold improvements, alterations or additions made in or to the Premises during the Term, regardless of whether title to such improvements, alterations or additions shall be in Tenant or Landlord; or (ev) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional rent.

Other Taxes Payable by Tenant. 5.1 In Except as otherwise set forth in this Lease, in addition to all monthly rent and other charges to be paid by Tenant under this Lease, Tenant shall reimburse Landlord upon demand for all taxes, assessments, excises, levies, fees and charges, including, without limitation, all transit impact development fees, housing impact development fees and other payments related to the cost of providing facilities or services, whether or not now customary or within the contemplation of Landlord and Tenant, that are payable paid by Landlord and levied, assessed, charged, confirmed or imposed by any public or government authority upon, or measured by, or reasonably attributable to (a) the Premises, (b) the cost or value of any equipment, furniture, fixtures and other personal property of Tenant located in the Premises or the cost or value of any leasehold improvements made in or to the Premises by or for Tenant, regardless of whether title to such improvements is vested in Tenant or Landlord, (c) any monthly rent or any additional rent payable under this Lease, including, without limitation, any gross receipts tax levied by any public or government authority with respect to the receipt of any such rent, (d) the possession, leasing, operation, management, maintenance, alteration, repair, use or occupancy by Tenant of the Premises, or (e) this transaction or any document to which Tenant is a party creating or transferring an interest or an estate in the Premises. Such taxes, assessments, excises, levies, fees and charges shall not include net income (measured by the income of Landlord from all sources or from sources other than solely rent), franchise, documentary transfer, inheritance or capital stock taxes of Landlord, unless levied or assessed against Landlord in whole or in part in lieu of, as a substitute for, or as an addition to any such taxes, assessments, excises, levies, fees and charges. If it is unlawful for Tenant to reimburse Landlord for any such taxes, assessments, excises, levies, fees or charges, the Base Rent payable prior to the imposition thereof shall be increased to provide Landlord the same net Base Rent after the imposition thereof as Landlord received prior to the imposition of such taxes, assessments, excises, levies, fees or charges. All taxes, assessments, excises, levies, fees and charges payable by Tenant under this Article 5 shall be deemed to be, and shall be paid as, additional rent.