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HomeMy WebLinkAboutOrd 14431 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 JEROME F. COLEMAN CRY ATTORNEY 1 CITY OF BURLINGAME bPRIMROSE ROAD BURLINGAME. GLJF.84010 ORDINANCE NO. 1443 ORDINANCE AMENDING VARIOUS SECTIONS CONCERNING TRANSIENT OCCUPANCY TAX The CITY COUNCIL of the CITY OF BURLINGAME does hereby ordain as follows: Section 1. Subsection (e) of Section 4.09.020 of the Burlingame Municipal Code is hereby amended to read as follows: "(e) "Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise,' including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever. The value of complimentary meals or other similar services or inducements shall not be deducted. In the event of dispute the tax administrator shall determine the proper rent." Section 2. Section 4.09.040 of said code is hereby amended to read as follows: 114.09.040 Exemptions. No tax shall be imposed upon: (a) Any person as to whom, or any occupancy as to which it is beyond the power of the city to impose this tax, provided; employees of the state or federal government are exempt only if room charges are paid directly by their employing agency. (b) Any properly credentialed officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty." Section 3. Section 4.09.060 of said code is hereby amended to F� 4 5 6 7 10 11 12 13 14 15 16 17 18 19 20 21 22 23 �4 25 26 JEROME F. COLEMAN att ATroPNEr CITY OF BUPLIN GAME 501 FRIMPOBE ROAO BUPLINGAME.CALIF 84010 i read as follows: 4.09.060 Registration. No more than five days after commencing business or after a change in operator, each operator of any hotel renting occupancy to transients shall register said hotel with the tax administrator and obtain from him a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. Said certificate shall, among other things, state the following: (1) The name of the operator; (2) The address of the hotel; (3) The date upon which the certificate was issued; (4) This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the uniform transient occupancy tax ordinance by registering with the tax administrator for the purpose of collecting from transients the transient occupancy tax and remitting said tax to the tax administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this city. The certificate does not constitute a permit." Section 4. Section 4.09.070 of said code is hereby amended to read as follows: "4.09.070 Reporting and remitting: Each operator shall, on or 2 i 2 3 4 5 6 7 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 JEROME F. COLEMAN cm AnoRNer CITY OF BU RLINGAME 301 PRIMROSE ROAD BURLINGAME, CAL1F.84010 before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the tax administrator, make a return to the tax administrator, on forms provided by him, of the total rents charged and the amount of tax calculated for transient occupancies. At the time the return is filed, the full amount of the tax calculated shall be remitted to the tax administrator. The tax administrator may establish shorter reporting periods for any certificate holder and he may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in a separate bank account in trust for the benefit of the city until payment thereof is made to the tax administrator. In lieu of such a separate bank account an operator may post a bond guaranteeing payment of taxes, equal to two months tax as determined by the tax administrator. Any such bond must provide for no more than ten days notice of cancellation to city." Section 5. Subsection (a), (b), and (d) of Section 4.09.080 of said code are hereby amended to read as follows: "(a) original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of five percent of the amount of the tax in addition to the amount of the tax. (b) Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of fifteen days following the date on which the remittance first became delinquent [9 1 2 3 4 5 6 7 8 9 10 11 15 16 17 18 19 20 21 22 23 14 25 26 JERO ME F. COLEMAN cm ArroftNEr CITY OF BUR LINOAME 301 PRIMROSE ROAD BUBLINOAME, CAIJF. 84010 shall pay a second delinquency penalty of five percent of the amount of the tax in addition to the amount of the tax and the five percent penalty first imposed. An additional penalty of five percent shall be paid for each fifteen days thereafter which the remittance is delinquent. (d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. ..Off Section 6. Section 4.09.090 of said code is hereby amended to read as follows: "4.09.090 Failure to collect and report tax - Determination of tax by tax administrator. If any operator shall fail or refuse to collect said tax and to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the tax administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the tax administrator shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such 0 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 JEROME F. COLEMAN m ATTORNEY CIT' OF RURLINGAME SOI PRIMROSE ROAD MRUNGAME, CALIF,94010 operator the tax, interest and penalties provided for by this chapter. He may include in said assessment costs of any necessary audits or investigations. In case such determination is made, the tax administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may, within ten days after the serving or mailing of such notice, make application in writing to the tax administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the tax administrator shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five days' written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the tax administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 4.09.100.11 Section 7. Section 4.09.110 of said code is hereby amended to �y 6 7 8 9 10 14 15 16 17 18 19 20 21 22 23 24 25 26 JEROME F. COLEMAN ,, ATTGRNEv 1 CIT' OF BUR LIN GAME DPRIMROSE ROAD BUR11NGAME, GLIF 84010 read as follows: 114.09.110 Records. It shall be the duty of every operator . liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the city, which records the tax administrator shall have the right to inspect at all reasonable times. Such records shall be maintained at the operator's premises or shall be available for delivery to the tax administrator within one week after request. Such records shall be so maintained for at least six months after a change of operator. The records shall include at least the following: (1) Daily summaries of room occupancies; (2) A record of each occupancy charge for which an exemption is claimed, including the name of the individual occupying the room, dates of occupancy, and reasons for exemption; (3) Lists of bad debts claimed for exemption, including names and addresses of debtor and amount of room rent unpaid. (4) Bank statements for the separate account required in Section 4.09.070." Section 8. Subsection (a) of Section 4.09.120 of said code is hereby amended to read as follows: 114.09.120 Refunds. (a) Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by, the city under this chapter, it may be refunded as provided in subsections 1 2 3 4 5 6 7 8 9 10 13 14 15 16 17 18 19 20 ! 21 22 23 44 25 26 JEROME F. COLEMAN CrtV ATTORNEY CITY OF BURLIN GAME 301 PRIMROSE ROAD SURUNW ME. CALIF 84010 (b) and (c) of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three years of the date of payment or the date the tax was due, whichever was earlier. The claim shall be presented in a form approved by the tax administrator." Section 9. This ordinance shall be published as required by law. Mayor I, JUDITH A. MALFATTI, City Clerk of the City of Burlingame, do hereby certify that the foregoing ordinance was introduced at a regular meeting of the City Council held on the 5th day of August 1991, and adopted thereafter at a regular meeting of the City Council held on the 4th day of September , 1991, by the following vote: AYES: COUNCILMEMBERS: BARTON HARRISON, LEMBI, O'MAHONY, PAGLIARO NOES: COUNCILMEMBERS: NONE ABSENT: COUNCILMEMBERS: NONE e< 'ity Cl