HomeMy WebLinkAboutOrd 1364-2005
ORDINANCE NO. 1364-2005
AN ORDINANCE OF THE PEOPLE OF THE CITY OF SOUTH
SAN FRANCISCO AMENDING CHAPTER 4.20 OF THE
SOUTH SAN FRANCISCO MUNICIPAL CODE AND ADDING
SECTION 4.20.033 CONCERNING THE TRANSIENT
OCCUPANCY TAX
The People of the City of South San Francisco do hereby ordain as follows:
SECTION 1. Chapter 4.20 of South San Francisco Municipal Code is hereby amended
to read as follows: (with text in strikeout indicating deletion and double-
underlined text indicating addition):
Section 4.20.030 Amended "For the privilege of occupancy in any hotel, each
transient is subject to and shall pay a general tax in the amount of eight percent of
the rent charged by the Qperator and a special tax of one percent. The total Qeneral
and soecial taxes imoosed oursuant to this Chapter shall eaual nine oercent of the
rent charQed bv the ooerator. If a room is rented by a firm, corporation, partnership,
joint venture or any other organization on a long term basis, the tax hereby imposed
shall fall upon and be borne by each individual who occupies or has the right to
occupy the room for a period of thirty consecutive days or less. The 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 installments, a proportionate
share of the tax shall be paid with each installment. The unpaid tax shall be due
upon the transient's 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 administrator may require that
such tax shall be paid directly to the tax administrator."
Added Section 4.20.033:
"4.20.033 There is hereby imposed a soecial tax upon the orivilege of occupancy in
any hotel. Each transient is subiect to and shall Day a soecial tax of one oercent of
the rent char~ed bv the ooerator. The revenue Qenerated bv the one oercent
increment shall only be used for the purpose of fundinQ oarks. recreation. library
and public safety services and shall be in addition to. and se~arated from. the
Qeneral excise tax imoosed pursuant to Chaoter 4.20.030. If a room is rented bv a
firm. cornoration. partnership. ioint venture or any other orQanization on a 10nQ
term basis. the tax hereby imposed shall fall uoon and be borne bv each individual
who occuoies or has the riQht to occuov the room for a period of thirtY consecutive
days or less. The tax constitutes a debt owed bv the transient to the city which is
extin~ished only bv payment to the ooerator or to the city. The transient shall Day
the tax to the ooerator of the hotel at the time the rent is oaid. If the rent is paid in
installments. a orooortionate share of the tax shall be oaid with each installment.
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The unpaid tax shall be due upon the transient's ceasinQ to occuov soace in the
hotel. If for any reason the tax due is not oaid to the ooerator of the hoteL the tax
administrator mav reauire that such tax shall be oaid directlv to the tax."
SECTION 2. Severability. If any provision of this ordinance or the application thereof
to any person or circumstance is held invalid, the remainder of this
ordinance, including the application of such part or provision to other
persons or circumstances shall not be affected thereby and shall continue
in full force and effect. To this end, provisions of this ordinance are
severable. The People of the City of South San Francisco hereby declare
that it would have passed each section, subsection, subdivision, paragraph,
sentence, clause, or phrase hereof irrespective of the fact that anyone or
more sections, subsections, subdivisions, paragraphs, sentences, clauses,
or phrases be held unconstitutional, invalid, or unenforceable.
SECTION 3. Election Required for Tax to be Effective. The tax proposed by this
ordinance shall not become effective until approved by 2/3 of the voters
voting on this issue at the November 2, 2004 election.
SECTION 4. Effective Date of Tax. If this ordinance is approved by a majority of the
voters voting on this issue at the November 2, 2004 election, pursuant to
Elections Code Section 9217, this ordinance shall be considered adopted
on that date and the tax shall become effective January 1, 2005, or no
sooner than 10 days after the Council certifies the results of the election,
whichever occurs later.
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Adopted as an Ordinance, Per Resolution No. 117-2004, "A
Resolution Declaring The Election Results Of The Special Municipal Election
Consolidated With The Presidential Election Held On November 2, 2004", by the
following vote:
Total votes cast in favor of Measure I:
Total votes cast against Measure I:
12,554
5,391
[Inadvertently this Ordinance was not processed following the November 2, 2004
election; it is now therefore corrected this date, November 21, 2005. Sylvia Payne, City
Clerk.]
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