HomeMy WebLinkAboutOrd 1126-1993ORDINANCE NO. 1126-93
AN ORDINANCE OF THE CITY COUNCIL OF SOUTH
SAN FRANCISCO AMENDING PORTIONS OF CHAPTER
4.20 OF THE SOUTH SAN FRANCISCO MUNICIPAL
CODE RELATING TO TRANSIENT OCCUPANCY TAX
THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO DOES
ORDAIN AS FOLLOWS:
SECTION 1.
Definitions.
Subsection (d) of Section 4.20.020 of the South San Francisco
Municipal Code is hereby amended to read as follows:
(d) "Person" means any individual.
SECTION 2:
Tax Imposed.
Section 4.20.030 of the South San Francisco Municipal Code is
hereby amended to read as follows:
For the privilege of occupancy in any hotel, each transient is
subject to and shall pay a tax in the amount of eight percent of
the rent charged by the operator. 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 30 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.
SECTION 3.
Reporting and remitting.
Section 4.20.070 is hereby amended to read as follows:
Each operator shall make a return, on forms provided by the
City, of the total rents charges and received and the amount of tax
collected for transient occupancies so that it is received by the
tax administrator on or before the last day of the month following
the month in which the tax is collected. It is the obligation of
the operator to assure that the tax collected shall be received by
the tax administrator within the time allowed to make a return.
The tax administrator may establish shorter reporting periods
for any certificate holder if he deems it necessary in order to
insure collection of the tax and he may require further information
in the return. Returns and payments are due immediately upon
CENTRAL RECORE~
cessation of business for any reason. All taxes collected by
operators pursuant to this chapter shall be held in trust for the
account of the city until payment thereof is made to the tax
administrator.
SECTION 4.
The remaining provisions of Chapter 4.20 shall be unaffected
and remain in full force and effect.
SECTION 5.
SEVERABILITY.
In the event any section or portion of this ordinance shall be
determined invalid or unconstitutional, such section or portion
shall be deemed severable and all other sections or portions hereof
shall remain in full force and effect.
SECTION 6. Publication and Effective Date.
This ordinance shall be published once, with the names of
those City Councilmembers voting for or against it, in the
Enterprise-Journal, a newspaper of general circulation in the City
of South San Francisco, as required by law, and shall become
effective on July 1, 1993.
Introduced at a re§u]ar meeting of the City
Council of the City of South San Francisco, held the 10th day of
March , 1993.
Adopted as an Ordinance of the City of South San Francisco at
a regular meeting of the City Council of the City of South
San Francisco, held the 24th day of March , 1993, by the
following vote:
AYES:
Councilmembers Jack Drago, Joseph A. Fernekes, John R. Penna,
Robert Yee, and Mayor Roberta Cerri Teal ia
NOES: None
ABSTAIN: None
ABSENT: None
As Mayor of the City of South San Francisco, I do hereby
approve
1993.
the foregoing Ordinance
2
this 24th day of March ,
CIEJ~TE AL RECORD~
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