HomeMy WebLinkAboutOrd 1359ORDINANCE NO. 1359
AMENDING TRANSIENT OCCUPANCY TAX ORDINANCE
The City Council of the City of Burlingame does hereby
ORDAIN as follows:
Section 1. Section 4.09.020(b) of the Burlingame Municipal
Code is amended to read as follows:
'f(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, mobilhome or house
trailer at a fixed location, or other similar structure or portion
thereof. "Hotel" does not mean any of the following: Any hospita.
sanitarium, medical clinic, convalescent home, rest home, home for
aged people, foster home or other similar facility operated for
the care or treatment of human beings; any asylum, jail, prison,
orphanage or other facility in which human beings are detained
and housed under legal restraint; any housing owned or controlled
by any educational institution and used exclusively to house
students, faculty or other employees, and any fraternity or
sorority house or similar facility occupied exclusively by
students and employees of such educational institution, and
officially recognized or approved by it; any housing operated or
used exclusively for religious, charitable or educational purposes
by any organization having qualifications, for exemption from
property taxes under the laws of California; any housing owned by
a governmental agency and used to house its employees or for
governmental purposes; any camp as defined in the Labor Code or
other housing furnished by an employer exclusively for employees."
Section 2. Section 4.09.125 of said code is hereby amended
to read as follows:
"4.09.125 Collection of Tax.
(a) Actions to Collect. Any tax required to be paid by any
transient under the provisions of this chapter shall be deemed a
debt owed by the transient to the City. Any such tax collectible
by any operator which has not been paid to the City shall be deemed
12/15/87 a debt owed by the operator to the City. Any person owing money
,to the City under the provisions of this chapter shall be liable tc
an action brought in the name of the City for the recovery of
such amount.
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(b) Recording Certificate: Lien. If any amount required to
be paid to the City under this ordinance is not paid when due, the
administrator, may within three (3) years after the amount is due
file for record in the office of the San Mateo County Recorder a
certificate specifying the amount of tax, penalties and interest
due, the name and address as it appears on the records of the
tax administrator of the operator liable for the same and the
fact that the tax administrator has complied with all provisions
of this chapter in the determination of the amount required to be
paid. From the time of the filing for record, the amount required
to be paid together with penalties and interest constitutes a lien
upon all real property in the County owned by the operator or
acquired by him afterwards and before the lien expires. The lien
has the force, effect and priority of a judgment lien and shall
continue for ten (10) years from the time of filing of the certif-
icate unless sooner released or otherwise discharged.
(c) Priority and Lien of Tax. The amounts required to be
paid by any operator under this chapter with penalties and
interest shall be satisfied first in any of the following cases:
(1) Whenever the person is insolvent;
(2) Whenever the person makes a voluntary assignment of
his assets;
(3) Whenever the estate of the person in the hands of
executors, administrators, or heirs is insufficient to
pay all the debts due from the deceased; or
(4) Whenever the estate and effects of an absconding,
concealed or absent person required to pay any amount
under this ordinance levied upon by process of law.
This chapter does not give the City a preference over
any recorded lien which attached prior to the date
when the amounts required to be paid became a lien.
(d) Warrant for Collection of Tax. At any time within three
(3) years after any operator is delinquent in the payment of any
amount herein required to be paid off within (3) years after the
last recording of a certificate of lien under subsection (b)
hereof, the tax administrator may issue a warrant for the enforce-
ment of any liens and for the collection of any amount required
to be paid to the City under this chapter. The warrant shall be
directed to any sheriff, marshal or constable and shall have the
same effect as a writ of execution. The warrant shall be levied
and sale made pursuant to it in the same manner and with the same
effect as a levy of and a.sale pursuant to a writ of execution.
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The tax administrator may pay or advance to the sheriff, marshal
or constable, the same fees, commissions and expenses for his
services as are provided by law for similar services pursuant to
a writ of execution.
(e) Seizure and Sale. At any time within three (3) years
after any operator is delinquent in the payment of any amount,
the tax administrator may forthwith collect the amount in the
following manner: The tax administrator shall seize any property,
real or personal, of the operator and sell the property, or a
sufficient part of it, at public auction to pay the amount due
together with any penalties and interest imposed for the delinq-
quency and any costs incurred on account of the seizure and sale.
Any seizure made to collect occupancy taxes due shall be only
of property of the operator not exempt from execution under the
provisions of the Code of Civil Procedure.
(f) Successor's Liability - Withholding by Purchaser. If
any operator liable for any amount under this chapter sells out
his business or quits the business, his successor or assignee
shall withhold sufficient of the purchase price to cover such
amount until the former owner produces a receipt from the tax
administrator showing that it has been paid or a certificate
stating that no amount is due.
(g) Liability of Purchaser: Release. If the purchaser of
a hotel fails to withhold funds from the purchase price as requires
he shall become personally liable for the payment of the amount
required to be withheld by him to the extent of the purchase price,
valued in money. Within sixty (60) days after receiving a written
request from the purchaser for a certificate, or within sixty (60)
days from the date the former owner's records are made available
for audit, whichever period expires the later, but in any event,
not later than ninety (90) days after receiving the request, the
tax administrator shall either issue the certificate or mail notice
to the purchaser at his address as it appears on the records of the
tax administrator of the amount that must be paid as a condition
of issuing the certificate. Failure of the tax administrator to
mail the notice shall release the purchaser from any further
obligation to withhold purchase price as above provided. The time
within which the obligation of the successor may be enforced shall
start to run at the time the operator sells his business or at the
time that the determination against the operator becomes final,
whichever event occurs the later.
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