HomeMy WebLinkAboutOrd 824-1980ORDINANCE NO. 824-80
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.
FOLLOWS:
THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO DOES ORDAIN AS
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. "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 an individual who personally or for
or with consent of any other person exercises 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; except that until July 1, 1981 "transient" shall
mean any person who so exercises or is entitled to occupancy. Any such person
or 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 the occupant providing for a longer period
of occupancy of the room. In determining whether a person or individual is a
transient, uninterupted 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 or 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 be-
came delinquent until paid. Interest shall be imposed on penalties from
thirty (30) days after an operator is notified of a delinquency.
SECTION 14. VIOLATIONS: MISDEMEANOR.
Any person violating any of the provisions of this Ordinance shall be
guilty of a misdemeanor and shall be punishable therefor by a fine of not more
than five hundred dollars ($500.00) or by imprisonment in the city jail for
a period of not more than six months or by both such fine and imprisonment.
Any operator or other person who fails or refuses to register as re-
quired herein, or to furnish any return required to be made, or who fails or
refu~es to furnish a supplemental return or other data required by the Tax
CENTRAL RECOR~~
Administrator, or who renders a false or fraudulent return or claim is guilty
of a misdemeanor, and is punishable as aforesaid. Any pe~sQn.~equ}~ed to. make,
render, sign or verify any report or claim who makes any false or fraudulent
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 a misdemeanor and is
punishable as aforesaid.
SECTION 2. 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.
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
this
AYES:
Introduced this 2nd day of July , 1980.
Passed and adopted as an Ordinance of the City of South San Francisco
regular meeting of the City Council of the City of South San Francico
2nd day of July , 1980, by the following vote:
Councilmen Ronald G. Acostl, Mark N. AddieQo, Emanue~ N. Damonte,
Gus Nicolopulos; and Councilwoman Roberta Cerri Teqlia
NOES: None
ABSENT: None
foregoing Ordinance this
City C1 erk ~/
As Mayor of the City of South San Francisco, I do hereby apProve the
2nd day of July , 1980.
Mayor
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