HomeMy WebLinkAboutOrd 1135ORDINANCE N0, 1135
AN ORDINANCE AMENDING THE TRANSIENT
OCCUPANCY TAX ORDINANCE OF THE CITY
OF BURLINGAME TO REDEFINE TRANSIENT,
REQUIRE THE KEEPING OF CERTAIN RE-
CORDS, AND INCREASING INTEREST RATES
ON DELINQUENT TAXES AND PENALa S
The CITY COUNCIL of the City of Burlingame does ORDAII`d
as follows:
Section 1. Section 4.09.020 of the Burlingame Municipal
de is amended to read as follows:
'°4.09.020 Definitions.
(a) Except as used in subsection (d) hereof, '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.
(b) 'Hotel' means any structure, or any portion of
any structure, which is occupied or intended or designed
Cor occupancy by transients for dwelling, lodging, or
sleeping purposes, and includes any hotel, inn, tourist
home or house, motel, studio hotel, bachelor hotel,
loging house, rooming house, apartment
a fixed location or other similar structure or portion
thereofI
(c) 'Occupancy' means the use or possession, or the
right to the use or possession, of any room or rooms
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house, dormitory,
public
or private
club,
mobflehome or house
trailer
at
a fixed location or other similar structure or portion
thereofI
(c) 'Occupancy' means the use or possession, or the
right to the use or possession, of any room or rooms
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or portion thereof, in any hotel for dwelling, lodging
or sleeping purposes.
(cll 'Transient' means any individual who exercises
occupancy or is entitled to occupancy of a specific room
by reason of concession, permit, right of access, license,
or other agreement for a period of thirty (30) consecu-
five calendar days or less, counting portions of calendar
days as full days. Any such individual so occupying
space in a hotel shall be deemed to be a transient until
the period of thirty (30) days has expired unless there
i.s an agreement in writing providing for a longer period
of occupancy of the room. 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 considered.
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.
(f) 'operator' means the person who is proprietor
of the hotel, whether in the capacity of owner, lessee,
sublessee, mortgagee in possession, Licensee, or any
other capacity. Where the operator performs his functions
through a managing agent of any type or character other
than an employee, the managing agent of any type or
character is 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 either the principal or the managing agent
shall, however, be considered to be compliance with both.
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(g) Tax
administrator
means
the city treasurer,'°
Section 2.
Section 4.09.080
of
said code is amended to
read as follows:
"4.09.080 Penalties and interest.
(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.
(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 re-
mittance first became delinquent shall pay a second de-
linquency 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.
(c) Fraud: If the tax administrator determines
that the nonpayment of any remittance due under this
chapter is due to fraud, a penalty of twenty-five per-
cent (25J) of the amount of the tax shall be added
thereto in addition to the penalties stated in subpara-
graphs (a) and (b) of this section.
(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 ene-half-ef
one percent (1%) 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. Interest shall be imposed on penalties from
thirty (30) days after an operator is notified of a
delinquency.
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(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 required to be paid
bY this chapter."
Section 3. Section 4. 09.110 of said code is amended to
read as follows:
"4.09.110 Records.
It shall be the duty of every operator liable for the
collection
l.I
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
coll_ecti.on
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 avail
-able
for delivery to
the tax administrator
within
one
(1) week
after request.
The records
shall include at
least
the
following:
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.
Section !+. This ordinance shall be published as required
by law, and shall be effective January 1, 1.979.
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I, FVELYN H. HILL, City Clerk of the City of Burlingame
hereby certify that the foregoing Ordinance was introduced at a
regular meeting of the City Council held on the 18 day of Septen
er
1978, and was adopted thereafter at a regular meeting of the
City Council held on the 2r?8 day of Oct., 1978, by the follow-
AYES:
ollow-
A.YES:
NOES:
ABSENT
COUNCILMEN: Norge
COUNCILMEN: Amstrup
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ity Clerk
,