HomeMy WebLinkAboutOrd 676-1974ORDINANCE NO. 676-74
AN ORDINANCE AMENDING ORDINANCE
554 ENTITLED, "AN ORDINANCE IMPOS-
ING A TAX UPON THE PRIVILEGE OF
TRANSIENT OCCUPANCY AND PROVIDING
FOR THE COLLECTION THEKEOF," PASSED
AUGUST 22, 1966.
THE CITY COUNCIL OF THE CITY OF SOUTH SAN FRANCISCO
DOES ORDAIN AS FOLLOWS:
Section I. AMENDMENT OF SECTION 3 OF ORDINANCE
554, AS AMENDED.
Section 3 of Ordinance 554, as amended, entitled,
"An 'Ordinance.Imposing a Tax upon the Privilege of Transient
Occupancy and Providing for the Collection Thereof," passed
August 22, 1966, is hereby amended to read:
Section 3. TAX IMPOSED. For the privilege of
occupancy in any hotel, each transient is subject to
and shall pay a tax in the amount of six percent (6%)
of the rent charged by the operator. Said tax consti-
tutes 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
~eason 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 Adminis-
trator.
1.
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Section II. ACTIONS TO COLLECT. Any tax required
to be paid by any transient under the provisions of this ordi-
nance shall be deemed a debt owed by the transient to the City.
Any such tax collected by an operator which has not been paid
to the City shall be deemed a debt owed by the operator to
the City. Any person owing money to the City under the pro-
visions of this ordinance shall be liable to an action brought
in the name of the City of South San Francisco for the recovery
of such~amount.
Section III. 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 mote than six
months or by both such fine and imprisonment.
Any operator or other person who fails or refuses to
~egisteP as-required herein, or to furnish any return required
to be made, oP who fails or refuses to furnish a supplemental
~etupn or other data required by the Tax Administrator, o~ who
renders a false or fraudulent return oP claim, is guilty of a
misdemeanor, and is punishable as aforesaid. Any person Pequi~ed
to make, mendem, sign or verify any report or claim who makes
any falseoP fraudulent report oP claim with intent to defeat
or evade the determination of any amount due required by this
o~dinance to be made, is guilty of a misdemeanor and is punish-
able as aforesaid.
Section IV. EFFECTIVE DATE. This ordinance shall
take effect December 81, 197g, and the tax imposed and collectible
pursuant to Ordinance 564, as amended prior to this ~endment
shall be imposed and collected through December 31, 197~.' This
ordinance shall take effect December 31, 1974, and the tax imposed
by this ordinance shall become operative and be collectible on
and after January l, 1975.
Section V. 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.
Introduced this 7th day of
October , 19 74
Passed and adopted as an ordinance of the City of South
San Francisco at a. reqular meeting of the City Council
of the City of South San Francisco this 16th day of October
1974 , by the following vote:
AYES, COUNCILMEN Richard A. Battaglia, Terrg J. Mirri, and Leo Padreddii
NOES, " None
ABSENT, "
F. Frank Mammini and Warren Steinkamp
City Clerk
As Mayor of the City of South San Francisco, I do
hereb~ approve the foregoing Ordinance this 16th day of
October , 1974