HomeMy WebLinkAboutOrd 1348ORDINANCE NO. 1348
ORDINANCE AMENDING TRANSIT OCCUPANCY TAX
ADMINISTRATION
The CITY COUNCIL of the CITY OF BURLINGAME does hereby
ORDAIN as follows:
Section 1. Section 4.09.020(g) of the Burlingame
Municipal Code is amended to read as follows:
"(g) 'Tax administrator' means the City Treasurer or
his designated representative."
Section 2. Section 4.09.040 of said Code is amended to
read as follows:
"4.09.040 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 tax herein provided;*
(b) Any officer or employee of a foreign government who
is exempt by reason of express provision of federal law or inter-
xiational treaty.
*State and federal employees are not exempt.
46 Ops. Atty. Gen. 16"
Section 3. Section 4.09.060 of said Code is amended to
as follows:
"4.09.060 Registration. Upon commencing business, each
operator of any hotel renting occupancy to transients
shall register said hotel with the tax administrator and(
obtain from him a transient occupancy regist-
ration 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 amended to
aS
follows:
"4.09.070 Reporting and remitting.
ORDINANCE NO. 1348
ORDINANCE AMENDING TRANSIT OCCUPANCY TAX
ADMINISTRATION
The CITY COUNCIL of the CITY OF BURLINGAME does hereby
ORDAIN as follows:
Section 1. Section 4.09.020(g) of the Burlingame
Municipal Code is amended to read as follows:
"(g) 'Tax administrator' means the City Treasurer or
his designated representative."
Section 2. Section 4.09.040 of said Code is amended to
read as follows:
"4.09.040
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 tax herein provided;*
(b)
Any
officer or employee
of a foreign government who
is exempt by
reason
of express provision
of federal law or inter-
national treaty.
*State
and
federal employees
are not exempt.
46
Ops.
Atty. Gen. 16"
Section
3. Section 4.09.060
of said Code is amended to
as follows:
"4.09.060 F.egistration. Upon commencing business, each
operator of any hotel renting occupancy to transients
shall register said hotel with the tax administrator and
obtain from him a transient occupancy regist-
ration 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 administrato
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 al
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 amended to
as follows:
"4.09.070 Reporting and remitting.
4
Each operato
c shall, on or before the last day of the month
following th close of each calendar quarter, or at the close of
any shorter '�Pporting period which may be established by the tax
a3ministrator, make a return to the tax administrator, on forms
prOvided by him, of the total rens charged and received and the
amount of 'Lax collected for transient occupancies. At the time
the return is filed, the full amount of the tax collected shall
be resmitted to the tax administrator. The -tax administrator may
establish shorter reporting periods for any certificate holder
I
f he deems it necessary in order to insure timely collection of
.the tax G,_nd he may require further information in the return.
-Returns ancz payments are due immediately upon cessation of
ibusiness for .any reason. All taxes collected by operators pursuant
to this chaptex shall be held in trust for the account of the City
until payment thereof is made to the tax administrator."
Section S. This o Y.: .nance shall be published as required by
law.
y
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 -20th day of
July 1987, and was adopted thereafter at a regular
meeting of the City Council held on the_ 3rd day of Auqust
1987, by the following vote:
AYES: COUNCILMEN: AMSTRUP, BARYON, LEMBI, MANGINI
S: COUNCILMEN: NONE
ENT: COUNCILMEN: PAGLIARO , ,
i
City Clerk'
7(13(87