HomeMy WebLinkAboutOrd 14431
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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
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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
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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
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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
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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
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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
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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
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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
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