HomeMy WebLinkAboutOrd. 1414-2009ORDINANCE NO. 1414-2009
CITY COUNCIL, CITY OF SOUTH SAN FRANCISCO, STATE OF CALIFORNIA
AN ORDINANCE AMENDING CHAPTER 4.20 OF THE
SOUTH SAN FRANCISCO MUNICIl'AL CODE CREATING
EXEMPTIONS FOR STATE AND FEDERAL EMPLOYEES ON
OFFICIAL BUSINESS UNDER THE TRANSIENT
OCCUPANCY TAX.
WHEREAS, California Revenue and Taxation Code section 7280 authorizes the
legislative body of a city to elect to exempt from a transient occupancy tax ("TOT") employees
or officers of foreign governments, the U.S. government, and the state government when said
employees or officers are on official business of their employers; and
WHEREAS, South San Francisco's neighboring municipalities do exempt federal and
state employees on official business from paying TOT;
WHEREAS, the City Council desires to make such an exemption and to eliminate any
potential competitive disadvantage suffered by hotels in South San Francisco.
NOW, THEREFORE, the City Council of the City of South San Francisco hereby ordains as
follows:
SECTION 1. Chapter 4.20.040 of the South San Francisco Municipal Code is hereby amended
to read as follows: (with text in st~i~ee~t indicating deletion and double-
underlined text indicating addition):
4.20.040 Exemptions.
(a) No tax shall be imposed upon:
(1) 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;
(2) Any officer or employee of a foreign government who is exempt by reason of express
provision of federal law or international treaty.
(31 Any federal or state of California officer or employee when on official business, who shall
produce government identification and pay rent by warrant or check drawn on the treasury of the
United States or the State of California, or by credit card issued by the United States Government
or the State of California or who provides written evidence of such official business on a form
approved in advance by the director of finance with proper documentation so specified on the
form. Copies of the documentation for each exemption claimed must be submitted to the
____-__
director of finance with each monthly tax return filed with the city.
(b) No exemption shall be granted except upon a claim therefore made at the time rent is
collected and under penalty of perjury upon a form prescribed by the tax administrator.
Operators who grant exemptions may be audited by the Finance Director, and any exemptions
found to be granted without proper documentation shall be reimbursed to the city and the South
San Francisco Conference Center by the operator.
SECTION 2. Severability. If any provision of this ordinance or the application thereof to any
person or circumstance is held invalid or unconstitutional, 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 City Council of the City of South San Francisco hereby declares
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. Publication and Effective Date of Tax. 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, and shall become effective thirty (30) days after adoption.
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Introduced at a regular meeting of the City Council of the City of South San Francisco,
held the 26th day of August, 2009.
Adopted as an Ordinance of the City of South. Francisco at a regular meeting of the City
Council held the 9th day of September, 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:
ATTES'I~'
Citv~~2lerk
As Mayor of the City of South San Francisco, I do hereby approve the foregoing
Ordinance this 9th day of September, 2009.
ryl atsumoto, Mayor