HomeMy WebLinkAboutOrd 0847ORDINANCE NO. 847
AN ORDINANCE AMENDING THE MUNICIPAL CODE OF
THE CITY OF BURLINGAME BY ADDING CHAPTER
4.09 TO TITLE 4 IMPOSING A TAX UPON THE
PRIVILEGE OF TRANSIENT OCCUPANCY AND PRO-
VIDING FOR THE COLLECTION THEREOF.
The City Council of the City of Burlingame does ordain
as follows:
Section 1. The Municipal Code of the City of Burlingame
is hereby amended by adding Chapter 4.09 to Title 4 which shall
read as follows:
11CHAPTER 4.09
"Uniform Transient Occupancy Tax
B1§4.09.010 - Title: This chapter shall be known as the
Uniform Transient Occupancy Tax Ordinance of the City of
Burlingame.
11§4.09.020 - Definitions: Except where the context
otherwise requires, the definitions given in this section govern
the construction of this chapter:
11(a) Person: "Person" means any individual, firm,
partnership, joint venture, association, social club, fraternal
organization, joint stock company, corporation, estate, trust,
business trust, receiver, trustee, syndicate, or any other group
or combination acting as a unit.
00(b) Hotel: "Hotel" means any structure, or any portion
of any structure, which is occupied or intended or designed for
occupancy by transients for dwelling, lodging or sleeping purposes,
and includes any hotel, inn, tourist home or house, motel, studio
hotel, bachelor hotel, lodging house, rooming house, apartment
house, dormitory, public or private club, mobilehome or house
trailer at a fixed location, or other similar structure or portion',
thereof.
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11(c) Occupancy: "Occupancy" means the use or possession,
or the right to the use or possession of any room or rooms or por-
tion thereof, in any hotel for dwelling, lodging or sleeping pur-
poses.
11(d) Transient: 'Transient" means any person who exer-
cises occupancy or is entitled to occupancy by reason of concess-
ion, permit, right of access, license or other agreement for a
period of thirty (30) consecutive calendar days or less, counting
portions of calendar days as full days. Any such person so occu-
pying space in a hotel shall be deemed to be a transient until the
period of thirty (30) days has expired unless there is an agree-
ment in writing between the operator and the occupant providing
for a longer period of occupancy. In determining whether a person
is a transient, uninterrupted periods of time extending both prior
and subsequent to the effective date of this chapter may be con-
sidered.
11(e) Rent: "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.
11(f) Operator: "Operator" means the person who is pro-
prietor of the hotel, whether in the capacity of owner, lessee,
sublessee, mortgagee in possession, licensee, or any other capa-
city. Where the operator performs his functions through a mana-
ging agent of any type or character other than an employee, the
managing agent shall also be deemed an operator for the purposes
of this chapter and shall have the same duties and liabilities as
his principal. Compliance with the provisions of this chapter by
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either the principal or the managing agent shall, however, be con-
sidered to be compliance by both.
11(g) Tax Administrator: 'Tax Administrator" means the
Tax Collector.
01§4.09.030 - Tax Imposed: For the privilege of occupancy
in any hotel, each transient is subject to and shall pay a tax in
the amount of four percent (4%) of the rent charged by the opera-
tor. Said tax constitutes a debt owed by the transient to the
city which is extinguished only by payment to the operator or to
the city. The transient shall pay the tax to the operator of the
hotel at the time the rent is paid. If the rent is paid in in-
stallments, a proportionate share of the tax shall be paid with
each installment. The unpaid tax shall be due upon the transient':
ceasing to occupy space in the hotel. If for any reason the tax
due is not paid to the operator of the hotel, the Tax Administra-
tor may require that such tax shall be paid directly to the Tax
Administrator.
11§4.09.040 - Exemptions: No tax shall be imposed upon: i
11(a) Any person as to whom, or any occupancy as to which
it is beyond the power of the city to impose the tax herein pro-
vided;
°"(b) Any federal or State of California officer or
employee when on official business;
16(c) Any officer or employee of a foreign government
who is exempt by reason of express provision of federal law or
international treaty.
"No exemption shall be granted except upon a claim there-
for made at the time rent is collected and under penalty of per-
jury upon a form prescribed by the Tax Administrator.
11§4.09.050 - Operator's Duties: Each operator shall
collect the tax imposed by this ordinance to the same extent and
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at the same time as the rent is collected from every transient.
The amount of tax shall be separately stated from the amount of the
rent charged, and each transient shall receive a receipt for pay-
ment from the operator. No operator of a hotel shall advertise or
state in any manner, whether directly or indirectly, that the tax
or any part thereof will be assumed or absorbed by the operator,
or that it will not be added to the rent, or that, if added, any
part will be refunded except in the manner hereinafter provided.
'14.09.060 - Registration: Within thirty (30) days aft
the effective date of this chapter, or withinthirty (30) days
after commencing business, whichever is later, 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:
11(1) The name of the operator;
11(2) The address of the hotel;
11(3) The date upon which the certificate was issued;
10(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 col-
lecting from transients the Transient Occupancy Tax and remitting
said tax to the Tax Administrator. This certificate does not
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authorize any person to conduct any unlawful business or to conduct;
any lawful business in an unlawful manner, nor to operate a hotel j
without strictly complying with all local applicable laws, includ-
ing but not limited to thoserequiring a permit from any board,
commission, department or office of this city. This certificate
does not constitute a permit.' I
MAN
11§4.09.070 - Reporting and Remitting: Each operator
shall, on or 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 received and the amount of tax collected
for transient occupancies. At the time the return is filed, the
full amount of the tax collected shall be remitted to the Tax
Administrator. The Tax Administrator may establish shorter report-
ing periods for any certificate holder if he deems it necessary in
order to insure collection of the tax and he may require further
information in the return. Returns and payments are due immedi-
ately upon cessation of business for any reason. All taxes collec-
ted by operators pursuant to this chapter shall be held in trust
for the account of the city until payment thereof is made to the
Tax Administrator.
11§4.09.080 - Penalties and Interest:
1°(a) Original Delinquency: Any operator who fails to
remit any tax imposed by this chapter within the time required
shall pay a penalty of ten percent (10%) of the amount of the tax
in addition to the amount of the tax.
11(b) Continued Delinquency: Any operator who fails to
remit any delinquent remittance on or before a period of thirty
(30) days following the date on which the remittance first became
delinquent shall pay a second delinquency penalty of ten percent
(10%) of the amount of the tax in addition to the amount of the
tax and the ten percent (10%) penalty first imposed.
11(c) Fraud: If the Tax Administrator determines that
the non-payment of any remittance due under this ordinance is due
to fraud, a penalty of twenty-five percent (25%) of the amount of
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the tax shall be added thereto in addition to the penalties stated
in subparagraphs(a) and (b) of this section.
i1(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-half of one percent
(1/2 of 1%) per month or fraction thereof on the amount of the tax,
exclusive or penalties, from the date on which the remittance
first became delinquent until paid.
11(e) Penalties Merged With Tax: Every penalty imposed
and such interest as accrues under the provisions of this section
shall become a part of the tax herein required to be paid.
11§4.09.090 - Failure to Collect and Report Tax: Deter-
mination of Tax by Tax Administrator: If any operator shall fail
or refuse to collect said tax and to make, within the time pro-
vided in this chapter, any report and remittance of said tax or
any portion thereof required by this chapter, the Tax Administra-
tor 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 whichto 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 operator the tax, interest and penalties pro-
vided for by this chapter. 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 (10) 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 (5) 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 re-
mitted 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 (15) days unless an appeal is
taken as provided in Section 4.09.100.
er§4.09.100 - Appeal: Any operator aggrieved by any de-
cision of the Tax Administrator with respect to the amount of such
tax, interest and penalties, if any, may appeal to the Council by
filing a notice of appeal with the City Clerk within fifteen (15)
days of the serving or mailing of the determination of tax due.
The Council shall fix a time and place for hearing such appeal,
and the City Clerk shall give notice in writing to such operator
at his last known place of address. The findings of the Council
shall be final and conclusive and shall be served upon the appel-
lant in the manner prescribed above for service of notice of hear-
ing. Any amount found to be due shall be immediately due and pay-
able upon the service of notice,
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11§4.09.110 - 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 (3) 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.
1"§4,109.120 - Refunds:
"(a) Whenever the amount of any tax, interest or
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 subparagraphs (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 (3)
years of the date of payment. The claim shall be on forms fur-
nished by the Tax Administrator.
"(b) An operator may claim a refund or take as credit
against taxes collected and remitted the amount overpaid, paid
more than once or erroneously or illegally collected or received
when it is established in a manner prescribed by the Tax Adminis-
trator that the person from whom the tax has been collected was
not a transient; provided, however, that neither a refund nor a
credit shall be allowed unless the amount of the tax so collected
has either been refunded to the transient or credited to rent
subsequently payable by the transient to the operator.
'°(c) A transient may obtain a refund of taxes overpaid
or paid more than once or erroneously or illegally collected or
received by the city by filing a claim in the manner provided in
subparagraph (a) of this section, but only when the tax was paid
MC
by the transient directly to the Tax Administrator, or when the
transient, having paid the tax to the operator, establishes to the
satisfaction of the Tax Administrator that the transient has been
unable to obtain a refund from the operator who collected the tax.
11(d) No refund shall be paid under the provisions of
this section unless the claimant establishes his right thereto by
written records showing entitlement thereto.
1"§4.09.130 - Actions to Collect: Any tax required to be
paid by any transient under the provisions of this ordinance shall
be deemed a debt owed by the transient to the city. Any such tax
collected by an operator which has not been paid to the city shall
be deemed a debt owed by the operator to the city. Any person
owing money to the city under the provisions of this ordinance
shall be liable to an action brought in the name of the City of
Burlingame for the recovery of such amount.
"§4.09.140 - Violations; Misdemeanor: Any person vio-
lating any of the provisions of this chapter shall be guilty of a
misdemeanor and shall be punishable therefor by a fine of not more
than rive Hundred Dollars ($500.00) or by imprisonment for a per-
iod of not more than six (6) months or by both such fine and im-
prisonment.
"Any operator or other person who fails or refuses to
register as required herein, or to furnish any return -required to
be made, or who fails or refuses to furnish a supplemental return
or other data required by the Tax Administrator, or who renders a
false or fraudulent return or claim, is guilty of a misdemeanor,
and is punishable as aforesaid. Any person required to make,
render, sign or verify any report or claim who makes any false or
fraudulent report or claim with intent to defeat or evade the
determination of any amount due required by this chapter to be
made, is guilty of a misdemeanor and is punishable as aforesaid.
11§4.09.150 - Severability: If any section, subsection,
subdivision, paragraph, sentence, clause or phrase of this chapter
or any part thereof is for any reason held to be unconstitutional,
such decision shall not affect the validity of the remaining por-
tions of this chapter or any part thereof. The City Council here-
by declares that it would have passed each section, subsection,
subdivision, paragraph, sentence, clause or phrase thereof, irres-
pective of the fact that any one or more sections, subsections,
subdivisions, paragraphs, sentences, clauses or phrases be declare
unconstitutional.Y°
ion 2 - Effective Date: This ordinance shall be
effective thirty (30) days from and after the date of its passage
except that the tax imposed by this ordinance shall become opera-
tive and be imposed on October 1, 1966, and shall not apply prior
to said date,
MA yor
I, HERBERT K. WHITE, City Clerk, do hereby certify that
the foregoing ordinance was introduced at a regular meeting of the
City Council held on the 1st day of August, 1966, and adopted
thereafter at a regular.meeting of the City Council held on the
15th day of August , 1966 , by the following votes:
AYES: Councilmen:Crosby-Diederichsen-George-Johnson-
Martin.
NOES: Councilmen: None
Absent Councilmen: None
City Clerk
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