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HomeMy WebLinkAboutOrd. 1419-2009ORDINANCE NO. 1419-2009 CITY COUNCIL, CITY OF SOUTH SAN FRANCISCO, STATE OF CALIFORNIA AN ORDINANCE OF THE PEOPLE OF THE CITY OF SOUTH SAN FRANCISCO AMENDING CHAPTER 4.20 OF THE SOUTH SAN FRANCISCO MUNICIPAL CODE CONCERNING THE TRANSIENT OCCUPANCY TAX The People of the City of South San Francisco do hereby ordain as follows: SECTION 1. Chapter 4.20 of the South San Francisco Municipal Code is hereby amended to read as follows: (with text in s~l~eeut indicating deletion and double-underlined text indicating addition): Section 4.20.020(b) Amended: "`Occupancy' means the use or possession, or the right to the use or possession, of any room or rooms, any er portion thereof, or any other space, including for parking of vehicles, in or at any hotel for dwelling, lodging er sleeping related purposes." Section 4.20.020(e) Amended: "`Rent' means the consideration charged, whether or not received, for the occupancy of space in a hotel, including for parking of vehicles, valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever. Whenever a third party collects the consideration charged for occupancy on behalf of an operator, or charges a fee for arran~in~ occunancv on behalf of an operator but does not itself collect the consideration_ charged, the rent shall be the total amount represented to the transient by the third party as the consideration charged for the occupancy." Section 4.20.030 Amended: "Tax Imposed. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a general tax in the amount of e}gktnine percent of the rent charged by the operator and a special tax of one percent. The total general and special taxes imposed pursuant to this chapter shall equal ni~eten 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 imposed by this section shall fall upon and be borne by each individual who occupies or has the right to occupy the room for a period of thirty 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. The operator shall be liable for any amount of tax that he or she fails to collect or remit• and must remit to the Citv the entire amount of tax due and collected. 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 4.20.050 Amended: "Operator's Duties. Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. If a third party collects the rent from the transient on behalf of the operator, or otherwise arranges occupancy on behalf of an operator, the operator shall ensure that the tax is levied on the rent. and shall obtain from the third party any tax collected. The operator shall remit to the Citv the total amount of tax owed based on the rent. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided. " Section 4.20.150 Added: "Amendment of this Chanter. Without subsequent voter approval the City Council may, as it deems appropriate from time to time, amend this Chapter including but not limited to changes to ensure that the tax authorized herein is imposed and collected on the total rent charged to the transient for the privilege of occupvin~ the room regardless of whether that amount is represented by an operator or third party provided that no such amendment may increase the rate of tax or impose tax on any exempt transients unless the amendment has been submitted to and approved by the electorate in accordance with State law. SECTION 2. Severability. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of this ordinance, including the application of such part or provision to other persons or circumstances shall not be affected thereby and shall continue in full force and effect. To this end, provisions of this ordinance are severable. The People of the City of South San Francisco hereby declare that it would have passed each section, subsection, subdivision, paragraph, sentence, clause, or phrase hereof irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses, or phrases be held unconstitutional, invalid, or unenforceable. SECTION 3. Election Required for Tax to be Effective. The tax proposed by this ordinance shall not become effective until approved by a maj ority the voters voting on the issue at the November 3, 2009 election. SECTION 4. Effective Date of Tax. If this ordinance is approved by a majority of the voters voting on the issue at the November 3, 2009 election, pursuant to Elections Code Section 9217, this ordinance shall be considered adopted on that date and the tax shall become effective January 1, 2010, or no sooner than 10 days after the City Council certifies the results of the election, whichever occurs later. SECTION 5. Publication. This Ordinance shall be published once, with the names of those City Councilmembers voting for or against it, in the San Mateo County Times, a newspaper of general circulation in the City of South San Francisco, in accordance with Government Code Section 36933. 2 APPROVED by the following vote of the voters of the South San Francisco on November 3, 2009: Number of registered voters: 25,743 Number of votes cast: 5,764 Yes votes for Measure O: 4,326 No votes for Measure O: 1,246 PASSED AND ADOPTED by declaration of the vote by the City Council of the City of South San Francisco at a special meeting held on the 8th day of December, 2009 by the following vote: AYES: Councilmembers Pedro Gonzalez, Richard A. Garbarino, and Kevin Mullin, Vice Mayor Mark Addiego and Mayor Karyl Matsumoto NOES: None ABSTAIN: None ABSENT: None A As Mayor of the City of South San Francisco, I do hereby approve the foregoing Ordinance this 8th day of December, 2009. ark Ad iego, Mayor 3