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HomeMy WebLinkAboutOrd 638-1972ORDINANC~ NO. 638 THE CITY COUNCIL OF THE CITY OF $0U~t SKI FRANCISCO DOES ORDAIN AS S~i~ I. ~ND;.~NT OF S~C~I0~ ~ OF O~DIN~ 55~ '" ~ SeO~i~ { of 0~in~ 55~, ~ ~nded, "~ O~n~ Imposing a T~ upon the Privilege of Oocup~cy ~4 P~vi~n~ fo~ =ha Colle~t~ ~e~of," Au~ 22, 19~6, is he,by ~ndad ~o Se~ion ~. TAX I}~0S~D. For ~e privilege of o~cupancy In ~y hotel,' ea~ ~mien~ is 8~ec~ ~o ~d sh~l pay a tax i~ ~e ~0~ of five pe~ ~n~ (5%) of the ~n~ o~erator. S~d t~ constitutes a debt ~aed by ~a ~sien~ ~o of the ho~el at ~e ~i~ the mn~ is paid. If the ~nt is pad ~ ins~al~n~s, a p~opo~lona~e sha~e of ~ ~ shall be paid wi~h ea~ ins~all~n~. 23{e ~p~d ~ax shall be tm~aien~'a ce~in8 ~o occupy s~a~ ~n ~he ho~el. ~a.$on ~he t~ due is no~ p~d ~o ~e ope~a~o~ of ~he no~el, ~ Tax Ad~nist~aTo~ may ~q~ ~a~ such ~ax shall be paid directly ~o ~e Tax A~nis~a:om. · I I Il 'Il {I ! }l ![': [ I[ I {{ Section II. ACTIONS TO COLLECT. Any tax r~qui~ed to be paid by any transient under ~he provisions of ~his ordi- nance shall be deemed a debt owed by the transient to ~he City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by ~he operator to the City. Any pel~son owing money to the City under the pro- visions of this ordinance shall be liable to an action brought in the name of the City of South San Francisco for the recovery of such amount. _Section III. VIOLATIONS; MISDEMEANOR. Any person viola~ing any of the p~ovisions of this o~dinance shall be guilty of a misdemeanor and shall be punishable themefor by a fine of no~ mom than Five Hundred Dollars ($500.00) or by imprisonment in the city ~ail for a period of not more than six months o~ by both such fine and imprisonment. Any operator or othev person who fails or r~fuses to register as z~qui~ed herein, or to furnish any return required to be made, om 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 o~ claim, is ~uilty of a misdemeanor, and is punishable as aforesaid. Any person required to make, ~ender, siEn or verify any repoz~ or claim who makes any false or fraudulent report or claim with intent to defeat ov evade the determination of any amount due required by this ordinance to be erode, is Euilty of a misdemeanor and is punish- able a-- aforesaid. ' i Il ~1~: !1 ~ I~ iT"' T Section IV. EFFECTIVE DATE. This ordinance, inasmuch as it provides for a tax levy for the usual and current expenses of the City, shall take effect immediately except that the tax imposed by this ordinance shall become operative and be imposed on January 1 , 19 73 , and shall not apply prior to s aid date. Section V. PUBLICATION. This ordinance shall be published once, as required by law, in the "Enterprise-Journal," a newspaper of general circulation published in the City of South San Francisco. Introduced this AYES, COUNCILMEN I! NOES, ABSENT, " 2nd day of October , 19 72 Passed and adopted ~s an Ordinance of the City of South San Francisco at a reoular meeting of the City Council of the City of South San Francisco this 24th day of October , 19 72 , by the following vote: Patrick E. Ahern, C~rdon T. Boblitt. William A. Borba, F. Frank Mammini and Warren Steinkamo None None ATTEST: (..--'~-¥'~'..~<"~:~'~ ,'-.~ >- . ~?~--,' · City Clerk As Mayor of the City of South San Francisco, I do hereby approve the foregoing Ordinance this 24th day of October 19 72 . · I II II il '~1 il il ~ I I II