HomeMy WebLinkAboutOrd 772-1978ORDINANCE NO. 772-78
AN ORDINANCE AMENDING ORDINANCE NO.' 554, AS
AMENDE~ENTITLED "AN ORDINANCE IMPOSING A
TAX UPON THE PRIVILEGE OF TRANSIENT OCCUPANCY
AND PROVIDING FOR THE COLLECTION THEREOF."
THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO DOES ORDAIN AS FOL-
LOWS:
SECTION 1. AMENDMENT OF SECTIONS 3 AND 14 OF ORDINANCE NO. 554 AS AMENDED.
Sections 3 and 14 of Ordinance No. 554 adopted August 22, 1966, as amended,
entitled "An Ordinance Imposing a Tax Upon the Privilege of Transient Occupancy
and Providing for the Collection Thereof," is hereby amended to read as follows:
SECTION 3. TAX IMPOSED.
For the privilege of occupancy in any hotel, each tran-
sient is subject to and shall pay a tax in the amount of
eight percent (8%) of the rent charged by the operator. Said
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 install-
ments, a proportionate share of the tax shall be paid with
each installment. The unpaid tax shall be due upon the tran-
sient'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.
¢£NT~AL. ~£¢0R~
NO.,
SECTION 14. VIOLATIONS; INFRACTIONS.
Any person violating a provision of this Ordinance or fail-
ing to comply with a mandatory requirement of this Ordinance
shall be guilty of an infraction and upon conviction such per-
son shall be punishable by a fine of not less than Fifty Dol-
lars ($50.00) and not exceeding Five Hundred Dollars ($500.00).
Any operator or other person who fails or refuses to register
as required herein, or to furnish any return required to be made,
or 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 or claim, is guilty of an infraction, and
is punishable as aforesaid. Any person required to make, render,
sign or verify any report or claim with intent to defeat or evade
the determination of any amount due required by this Ordinance
to be made, is guilty of an infraction and is punishable as
aforesaid.
SECTION 2. EFFECTIVE DATE AND PUBLICATION.
This Ordinance, inasmuch as it provides for a tax levy for the usual and
current expenses of the City shall be effective immediately upon adoption and
become operative and be imposed on the 1st day of October, 1978. This Ordi-
nance shall be published once in the "Enterprise-Journal," a newspaper of
general circulation in the City of South San Francisco.
Introduced this 16th day of August , 1978, and passed
and adopted as an urgency Ordinance of the City of South San Francisco at a
regular meeting of the City Council of the City of South San Francisco this
.l~th day of August , by the following vote:
o
CENTRAL RECORDS
FILE NO~t ......................
AYES:.
NOES:
ABSENT:
Councilmen Ronald G. AcoSta, William A. Borba, Emanuele N. Damonte,
Terry J. Mirri; and Councilwoman Roberta Cerri Teglia
None
None
ATTEST:
City Clerk
As Mayor of the City of South San Francisco I do hereby approve the fore-
going Ordinance this 16th day of Auqust , 1978 .
[ II [ ]1
CE~NTRAi. RECORDS
NO.: ~--~"~<~ ~'~ ~'~