HomeMy WebLinkAboutOrd 807-1980GRDINANCE NO. RN7-RN
AN ORDINANCE AMENDING ORDINANCE NO. 554, AS
AMENDED, 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
FOLLOWS:
SECTION 1. AMENDMENT OF SECTIONS 2(a), 2(d), 2(g), 4, 8(d) AND 14 OF
ORDINANCE NO. 554, AS AMENDED.
Sections 2(a), 2(d), 2(g),4,8(d) 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," are
hereby amended to read as follows:
SECTION 2. DEFINITIONS.
(a) Person. 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.
(d) Transient. "Transient" means any individual who exercises
occupancy or is entitled to occupancy by reason of concession, permit,
right of access, license or other agreement for a period of thirty (30)
consecutive 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 is an agreement in writing between the operator and
~he occupant providing for a longer period of occupancyof the room. In
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determining whether an individual is a transient, uninterrupted periods
of time extending both prior and subsequent to the effective date of
this ordinance may be considered.
(g) Tax Administrator. "Tax Administrator" means the Director of
Finance.
SECTION 4. 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 the tax herein provided.
(b) Any officer or employee of a foreign government who is exempt
by reason of express provision of federal law or international treaty.
No exemption shall be granted except upon a claim therefor made at
the time rent is collected and under penalty of perjury upon a form
prescribed by the Tax Administrator.
SECTION 8. PENALTIES AND INTEREST.
(d) Interest. In addition to the penalties imposed, any operator
who fails to remit any tax imposed by this ordinance shall pay interest
at the rate of 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.
SECTION 14. VIOLATIONS; INFRACTIONS.
Any person violating a provision of this ordinance or failing to
comply with a mandatory requirement of this ordinance shall be guilty of
an infraction and upon conviction such person shall be punishable by a
fine of not less than Fifty Dollars ($50.00) and not exceeding Five
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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.
This ordinance shall become operative and be imposed on February 1, 1980.
SECTION 3. 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.
at a
San Francisco this
vote:
Introduced this 19th day of December · 1979 .
Passed and adopted as an ordinance of the City of South San Francisco
regular meeting of the City Council of the City of South
2nd day of January , 1980 , by the following
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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
As Mayor of the City of South San Francisco, I do hereby approve the
foregoing Ordinance this 2nd day of January , 19 ~0.
o
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