HomeMy WebLinkAbout2002-242
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(See Companion Resolution 2002-243)
RESOLUTION NO. 2002-242
2 RESOLUTION OF THE CITY OF SAN BERNARDINO SUBMITTING TO
THE QUALIFIED ELECTORS OF SAID CITY FOR THEIR APPROVAL A
3 BALLOT MEASURE RELATING TO THE CITY'S TRANSIENT LODGING
TAX; TRANSMISSION OF THE PROPOSED BALLOT MEASURE TO THE
4 OFFICE OF THE CITY ATTORNEY FOR PURPOSES OF PREPARATION
OF AN IMPARTIAL ANALYSIS.
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6 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO AS FOLLOWS:
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SECTION 1. Recital.
A. California Constitution. Article XlII C, Section 2(b) requires that no local governmcnt
may impose, extend, or incrcasc any general tax unless and until that tax is submitted to the
electorate and approved by a majority vote.
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B. Pursuant to this authority, the Mayor and Common Council have adopted Ordinance
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No.
, subject to the approval of a majority of the voters.
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SECTION 2. Submittal to Electors. The ordinance of the City of San Bernardino, attached
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hereto as Exhibit "A," is submitted to the qualified electors of the City of San Bernardino for their
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approval or rejection at a special municipal election to be held on Tuesday, November 5, 2002.
SECTION 3. Measure. The measure to be voted on at the consolidated special municipal
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election as it is to appear on the ballot shall be as follows:
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MEASURE . Shall the ordinance
repealing Chapter 3.54 and adding Chapter 3.55
to the San Bernardino Municipal Code be
approved so as to permit the City of San
Bernardino to continue to collect and use the
transient lodging tax?
YES r 1
NO []
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The measure shall be designated on the ballot by a letter printed on the left margin of the
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square containing the description of the measure as provided by law.
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SECTION 4. Transmission of Proposed Ballot Measure Documents. Pursuant to the
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Elections Code of the State of California, the City Clerk is hereby directed to transmit a copy of the
ballot measure, and all other necessary documents, to the Office of the City Attorney for purposes
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of preparation of an Impartial Analysis.
HTCjtltax]
RESOLUTION NO.
2002-242
2 RESOLUTION OF THE CITY OF SAN BERNARDINO SUBMITTING TO THE
QUALIFIED ELECTORS OF SAID CITY FOR THEIR APPROVAL A BALLOT
3 MEASURE RELATING TO THE CITY'S TRANSIENT LODGING TAX;
TRANSMISSION OF THE PROPOSED BALLOT MEASURE TO THE OFFICE OF
4 THE CITY ATTORNEY FOR PURPOSES OF PREP ARA TION OF AN IMPARTIAL
ANAL YSIS.
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SECTION 5. Filin~ of Resolution. The City Clerk of the City of San Bernardino is
directed to tile a certified copy of this Rcsolution with the Board of Supervisors ofthc County of San
Bernardino and to tile a copy of this Resolution with the Registrar of Voters.
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I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
Common Council of the City of San Bernardino at a i oint regular meeting thereof, held on
, 2002, by the following vote, to wit:
NAYS
ABSTAIN ABSENT
\J ()J7 dvuYvlJl d~YI rv.iJI; iUl-bf..-
'CITY CLERK ' r (\
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The foregoing resolution is hereby approved this / ') T" day of
July
,2002.
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ITH V ALLES, Mayor
ty of San Bernardino
Approved as to form and
25 legal Content:
26 JAMES F. PENMAN,
City Attorney
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28 ~a ?f~
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,
ORDINANCE NO.
A'\ ORDL'iANCE OF THE CITY OF SAN BERi'iARDINO REPEALING CHAPTER
3.54 OF THE SAN BERN.-\RDE\O MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
THE SAN BER'iARDINO i\!U!\ICIPAL CODE RELATIi\G TO TR.\NSIEi\T LODGING
TAX.
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THE \IA YOR A!\D COI\.I\ ION COUNCIL OF THE CITY OF SAN BERNARDINO DO
ORD,-\I'\ ,-\S FOLLO\\"S:
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SECTIO:\' 1. Chapter 3.54 of the San Bernardino Muncipal Code is hereby repealed
SECTION 2. Chapter 355 is hereby added to the San Bernardino \Iuncipal Code to read
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as fo!lo\\5:
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Sections:
II :1.55.010
3.55.010
1~ 3.55.030
3.55.035
I ~ 3.55.040
.3.55.0...J5
14 3.55.050
3.55.060
15 3.55.065
3.55.070
16 3.55.080
3.55.090
17 3.55.100
3.55.110
18 3.55.120
3.55.130
19 3.55.140
3.55.150
~O 3.55.160
3.55.170
21 3.55.180
22 3.55.0 I 0
Chapter 3.55
TRANSIE!\T LODGI"G TAX
Detlnitions.
T'1:\ imposed - Rate - Revenue measure.
Collection of tax.
Exemptions.
Reports and remittances.
Refunds.
Penalties.
Determination of tax by City Clerk.
Appeal.
Records.
Hotel registration.
Immediate payment of tax on cessation of business.
Sale or o,,"nership transfer of hotel.
Liens.
Action to collect.
Retention and inspection of records.
Violation-Penalty.
Enforcement-Citing authority.
Prerequisite for suit.
Amendments.
Severability.
Definitions.
The words and phrases set out in this section, when used in this Chapter. shall, for the
purposes of this Chapter. have the following respective meanings except where the context clearly
indicates a different meaning:
"Hotel" means a commercial establishment furnishing lodging space in exchange for
monetary compensation. Every such establishment shall constitute a "hotel" for purposes
of this Chapter notwithstanding any advertising describing the facility as a hostelry, inn,
moteL rooming house, tourist home or similar enterprise.
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B.
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"Lodging space" means one or more rooms used or intended to be used for dwelling or
sleeping purposes.
RLSi,d ITLT,ordl
June 27, 2002
Exhibit "A"
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A\' ORDINANCE OF THE CITY OF SAN BE&'1ARDINO REPEALING CHAPTER
3.54 OF THE SAN BERNARDI'W MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
THE SA\' BER:\ARDINO MUNICIPAL CODE RELATING TO TRANSIEi'T LODGI:\G
TAX.
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4 C
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D,
6
7
8 E,
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]0 F.
II G,
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16 H
17 3.55.020
18 A
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8,
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21
3.55.030
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C
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"Occupc1ncy" means the use or possession, or the right to the use or possession, of a lodging
space.
"Opercu"r" means the person \\ho is the proprietor of a hotel. If an operator utilizes a
1l13;i3gingagent who is not an employee. then such agent shall also constitute an "operator"
for pUl"J.:','ses of this Chapter. Compliance with this Chapter by either the principal or the
mac,aging agent shall constitute compliance by both,
"Person" means any individual, tirm. partnership. joint \eruure. association, social club.
fraternal organization, joint stock company, corporation, estate, trust. business trust. recei\'er.
trustee. syndicate. or any other group or combination acting as a unit.
"Room rental" means the total charge for lodging space, I
"T:"J.l1sitilt"o means a person \\"ho. for a period of thirty consecuti\"c calendar clays or less. I
netcises occupanc\ or is entitled to occupancy by reason of concession. permit. right of I
access. license or contract. Ever\' such person shall constitute a "transient"' for purposes of I
this Clupter until expirmion of the thirty-day period unless such person has executed a
\\Tilten c,)ntract \\ith the operator to provide for occupancy in excess of thirty consecutive
calendar days and the contract cannot be terminated without pro\iding at least thirty da:-s
advance notice. In determining \\hether a person is a transient. portions of calendar da\s
sldi be counted as full da\s and uninterrupted periods of time extending both prior ai:d
sllcsequent to the cffccti\'e date of this Chapter may be considered,
"Tnnsicnt loclging tax" means the tax le\'ied pursuant to this Chapler.
Tax imposed - Rate - Rcnnuc measure.
FO"lhe pri\'ileg" of occupanc\ in a hotel. each transient is subject to and shall pa\' a transi"",
loc'ging tax in the amount of ten percent of the room rental charged by the operator.
The trimsient lodging tax is levied for revenue purposes and is necessary for the usual
tinancial operation of the City, When collected, the tax shall be made a part of the general
funds of the City.
Collection of tax.
Each operator receiving a room rental payment that is subject to the transient lodging tax. at
the lime of receipt of the room rental payment, shall collect the amount of the tax imposed,
Th" operator shall provide a receipt for payment of the transient lodging tax to the transi"nt
If the monetary compensation received by an operator from a transient includes any charge
for services or accommodations besides lodging space, then the room rental portion of such
compensation shall be billed to the transient as a separate item.
Transient lodging taxes collected by an operator shall be held'in trust until remitted to the
Cit\,.
RLS.t:J [TLTNJl
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June 27, 2002
Exhibit "A"
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4 0,
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6 E.
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8 3.55.035
9 A,
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17
B.
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10
3.55.040
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A.
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B.
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A~ ORDL'iANCE OF THE CITY OF SAN BERi'iARDINO REPEALI:\G CHAPTEn.
3.54 OF THE SAN BER:\.-\RDI"'-O MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
THE SA~ BER:\ARDI:'\O MUNICIPAL CODE RELATIi'iG TO TRANSIENT LODGI~C
TAX.
:\0 oper~tor sh~1I repreSent to the public that the transient lodging tax will not be added to
the 1'00111 rental charge, will be absorbed by the operator or will be refunded in a manI1ec
co;:tr~:'\' to this Chapter,
In lieu of pZlying the transient lodging tax to an operator. a transient may remit the ta\
c11ccdh tc) the Cit\. Clerk, Any transient who opts to remit the transient lodging tax dlrecti:-
to the Citv Clerk shall pro\icle written proof of such remittance to the operator.
Exemptions.
Grounds. No transient lodging tax shall be imposed upon:
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,-\m officer or emplo\'ee of the United States Government or the State of California t(l:
lod.:;ing Sp2CC' utilized by that officer or Elnployec in the dischJ.rge of offici;:,;:
~O\'erl1I11ent business.
,
:-'\ny offiCer or employee of a foreign go\"ernn1ent \\'ho is exempt by reason of c\:press
p:'c,\ision of federallav\ or intcrntltional treat\,
ROllI11 rent2! paYlnent 111Clde to any hospital, medical clinic, cOl1\:1:esceni: home c' ho[-:"[-:
fl'" aged people,
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,-\!1Y person as to \\'h0111. or any occupancy as to \\"bleb. it is beyond the PO\\c;" of the
City to impose the La:\,
Procedure. Each transient desiring an exemption from the transient lodging tax must tile"
lZi,\ e:\emption certiticate \\'ith the hotel at the time room rental pa\ment is m"de to the
o,e:'ator. The ta,x exemption certificate shall indicate the basis for the e:\emption a'~d shtll'
be signed under penalty of peljurv. Ta:\ e:\emption certitlctlte forms shall be prescribed b\,
anclmt\\' be obtained from, the City Clerk,
Reports and remittances.
General Deadline. Except as provided in subsection B, on or before the twenty-fifth day of
each month, each operator shall deliver to the City Clerk a lodging infonnation repon for the
prior month and shall remit to the City Clerk the transient lodging tax collected during the
prior month, The lodging information report shall indicate the amollnt recei\'ed for room
rental and the amount of transient lodging tax required to be collected. and shall be signed
under penalty of perjury. Lodging information report forms shall be prescribed by. and ma~
be obtained from. the City Clerk.
,-\Iternate Deadline. An operator of a hotel open year-round may, with the written consent
of the City Clerk, deliver lodging information reports and remit transient lodging taxes on
a quarterly basis. Applications to use the quarterly deadline shall be made in writing.
RLSio::J [TL Tt)rJ]
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JUI1O:: 27. 2002
Exhibit "A"
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4 3.55.045
) A.
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C.
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3.55.050
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A.
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A'\ ORDIl"A'\CE OF THE CITY OF SAN BERNARDIl"O REPEALING CHAPTER
3.54 OF THE SAN 8ERNARDI'\0 MUNICIPAL CODE AND ADDI'\G CHAPTER 3.55 TO
THE SA'\ BERNARDINO i\IUNICIPAL CODE RELATI'\G TO TRANSIENT LODGI'\G
TAX.
Refunds.
Operator Grounds, ,-\n operClWr \\ho has remitted a transient lodging tax to the Cit\ m,1\
obtain a rc:t"und of elll or a pan of such remittance in the following circumstances:
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The tax \\as collected ti'om a person \\ho \\as not a transient.
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The amount of tax collected from a transient exceeds the amount due,
0,
The amount of tax remitted by the operator exceeds the amount due,
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The City lacked the authority to impose the t3X.
Tr2!lsicnt Grounds. >\ transient \\"110 has rernittcd a transient locbinQ tJ.\: dirc:cth to th~ Cit\"
rath-:'r than indirectly by n1e~lns ofpelymen! to an operator. may obtarn a. refund ofal! or a pin
or such relnittance in the follo\ving circumstances:
[
The tax \vas collected from a person who \yas not a transient.
,
The anlount of tJ\: rernitted by the transient exceeds the amount due.
The City lacked the authorit:. to impose the tax.
Prc'C:c\..iure. Each perSOIl desiring a refund must file a refund clain1 \\'lth the (It:- Ckrk \\-ithill
three \'c2.rs of the clatC' of fenlittance of the transient lodQil1Q t8X. The refund clain-: sh811
indicate the basis for the refund and shall be signed under penzllty of perjury. Refund claim
!On~1s shall be prescribed by. and may be obtained from. the City Cler~, 0:0 refund shall be
paid unless the claimant produces \\Titten records demonstrJting entitlement to the refund.
,-\n operator \\'ho receives a refund of tax improperly paid by another person shall fon\'ard
the refund to such person \\ithin live days of receipt.
Penalties.
Delinquency.
1.
An operator who remits a transient lodging tax between the first day
and the twenty-ninth day following the deadline for such remittance
shall pay. in addition to the amount of the tax." delinquency penalty
oft\\entv-five percent of the amount of the tax,
')
An operator who remits a transient lod~inz tax between the thirtieth
dav and the sixtieth day following the ~deadline for such remittance
shall pay. in addition to' the amount of the tax, a delinquency penalty
of fifty percent of the amount of the tax.
,
o.
An operator \vho remits a transient lodging tax after the sixtieth day
following the deadline for such remittance shall pay in addition to the
amount of the tax the following penalties: (i) 3 delinquency penalty
of one hundred percent of the amount of the tax: and (ii) interest on
RLS/,u lTL T,orul
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Exhibit !lA"
JUIle: 27, 200::
AN ORDINANCE OF THE CITY OF SAN BERl'iARDINO REPEALIN:G CHAPTER
3.54 OF THE SAN BERNARDINO ;VIUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
') THE SA:\ BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
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A
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12 B,
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15 C
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the total of the tax and the delinquency penalty.' Interest shall be at
the rate of eighteen percent per annum and shall be computed ti'om
the sixty-first day of delinquency until the date of remittance of the
tax and delinquency penalty to the City Clerk.
B.
Fraud, If the Citv Clerk determines that the nonpayment ofa transient lodging tax is due to
fraud of the operator. then the operator shall pay. in addition to the amount of the tax. a ti'aud
penalty oftwenty-tive percent of the amount of the tax.
3.55.060
Determination of tax by City Clcrk.
Determination, If an operator fails to collect and remit the transient lodging tax in
accordance with this Chapter. then the City Clerk shall determine the amount of tax O\ved
bv such operator. The Cit\ Clerk may make such determination based on an estimate of the
amount due based on the information available,
:-':otice, Upon determining the amount of transient lodging tax and penalt\. due. the City
Clerk shall notit'y the operator in writing. If the operator does not request a hearing on such
amount in \\TitlnQ \vithin ten clavs of the date of issuance of the notice. then the amount shall
be conclusive ar~d shall be reniitted to the City on or before the deadline specitied in the
notice.
Hearing If a timely hearing request is macle. then the City Clerk shall notify the operator
in \\litillg of the date. time and place ofa hearing on the amount oftransiem lodging tax and
pen'lllY o\\ccl to the Citv at least tcn days prior to the date of the hearing, At such hearing.
the operator may offer e\'idence to rebut the determination of the City Clerk. After such
heming, the City Clerk shall revise the initial determination as deemed appropriate and shall
notifv the operator in \\Titing of the final determinatIon of the transicnt lodging tax and
penally that is due. Sueh amount shall be remitted to the City within fifteen days ti.om the
issuance of the notice. unless an appeal is filed as provided in this Chapter.
3.55.065.
Appeal.
Any operator who is aggrieved by a City Clerk decision regarding the amount of transient
lodging tax or penalty owed by the operator may appeal to the Common Council in accordance with
the provisions of Chapter 2.64 of this Code. Any transient who is aggrieved by a City Clerk decision
regarding the amount of transient lodging tax owed by the transient may appeal to the Common
Council in accordance with the provisions of Chapter 2,64 of this Code. Any amount that the
Common Council detel111ines is owed to the Citv shall be remitted to the Citv Clerk on or before the
deadline set by the Common Council. ~ -
3.55.0iO
Records.
A.
Registration Cards. Each operator shall complete and maintain a transient registration card
for every transient that is provided lodging space in the operator's hotel. At a minimum.
transient registration cards shall list the following information:
1.
The name of a person who will occupy, or who is entitled to
occupy. the lodging space.
RLS ~d [TLT_~lfll]
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Junt: 27. 2Ut)2
Exhibit "A"
A:\ ORDINANCE OF THE CITY OF SAN BERi'iARDINO REPEAU:\G CHAPTER
3.5-t OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
') THE SA:'i BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
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] 1 B
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The total number of people who will occupy, or who are
entitled to occupy, the lodging space,
,
.),
The identitication of the lodging space by number.
4,
The date the occupancy will commence and the expected date
of termination,
5.
The room rental to be charged for the lodging space,
Transient registration cards shall bear consecutive numbers that shall be preprinted on the
cards by a print shop or manufacturer of the cards. Voided cards shall be kept for audit
purposes.
Daily Summary Sheets, Each operator shall maintain a dai1\' summary sheet for each day its
hotcl is open for business, At a minimum. daily summary sheets shall contain the follow'ing
information:
l.
The name of a person who will occupy, or \vho is entitled to occupy. each lodging
space that is provided to a customer that day.
1
The ic'entitication b\ number of each lodging space provided to a customcr.
The dail\' room rental charge and amount paid for each lodging space provided to a
transient.
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The number of the transient registration card applicable to each lodging space pro\ided
to a transient.
3.55.080
Hotel registration.
Within thiny days after the effective date of the ordinance codified in this Chapter. or w'ithin
20 thiny days after commencing business, whichever is later, each operator of a hotel providing lodging
space to transients shall register such hotel with the City Clerk. Upon registration. the City Clerk
21 shall issue the operator a "Transient Lodging Registration Certificate" that at a minimum states the
following:
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A. The name of the operator.
B. The address of the hotel.
The issuance date of the certificate.
This Transient Lodging Registration Certitlcate signifies that the person named on the face
thereof has fulfilled the requirements of the Transient Lodging Tax Ordinance by reglstenng
with the City Clerk for the purpose of collecting from transients the Transient Lodging Tax
and remitting said tax to the City Clerk. This certificate does not authorize any person to
conduct any unlawful business or to conduct any lawful business in an unla\vful manner, nor
to operate a hotel without strictly complying with all local applicable laws, including but not
RLS;,d [TL Tord]
6
Exhibit "A"
June 27. :002
1
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4
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AN ORDL'iANCE OF THE CITY OF SAN BERJ'\fARDINO REPEALING CHAPTER
3.54 OF THE SA" BER'iARDIC'iO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
THE SA:\ BER"ARDINO ;\IUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
limited to those requiring a permit from any board, commission. department or oftice of this
City. This certificaTe does not constitute a permit.
Each operator shall at a]1 times conspicuously post its Transient Lodging Ceniticate on the
6 premises of its hClte!.
7 3.55.090
Immediate payment of tax on cessation of business.
8 An\ operator who ceases providing lodging space to transients shall deliver to the City Clerk
a tinallodging information report and shall remit to the City Clerk any transient lodging tax o\\ed
9 the City, Such deli\'ery and remittance shall be performed within twenty-five days of the operator's
cessation of such activity,
10
II
3.55.100
Sale or o\\ncrship transfcr of hotcl.
Ifan operettor sells or othel"\vise transfers ownership of its hote!. then the operettor's successor
12 shall be responsible for remittance of any transient lodging ta:\ and penalty owed by the operator to
the CIt\,
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27 B.
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3.55.] 10
Liens.
Tl:e Cit\ Clerk shetll periodically pre petre for the Common Council a report showing: (i)
delinquent transient lodging ta:\es and penalties that ha\'e not been received by the Cit\,: and
Iii) the cOITesponding parcel number designations and addresses of the properties on lI'hich
the hotds me operetted, The Common Council shall consider such report and hear any
objections thereto at a hearing for which no less than a ten-day advance written notice has
been pro\ided to the subject operators and property owners, The Common Council may
modify the repon as deemed necessary and shall contirm the final report by resolution,
The City Clerk shetll tile a certitied COP\' of the contirmation resolution with the Auditor of
the County of San Bernardino. State ofCalifomia. directing that the unpaid transient lodging
ta:\es and penalties be entered as lien charges against the respective propel1ies as they appear
on the current assessment rolls, Liens will be collected at the same time and in the same
manner. subject to the same penalties and interest upon delinquencies, as the general taxes
for the City of San Bernardino are collected. The City Clerk shall present for recording
appropriate notices of the imposition of these liens with the County Recorder.
3.55,120
Actions to collect.
Responsibility for Debt. Any transient lodging la:\ required to be paid by a transient under
the provisions of this Chapter shall constitute a debt owed by the transient to the City. Any
such tax that has been collected by an operator but has not been paid to the City shall
constitute a debt owed by the operator to the City. Any person owing money to the City
under the provisions of this Chapter shall be liable in an action brought in the name of the
City for the recovery of such amount.
Obligation of Operator. Each operator shall be obligated to pay to the City all trans}ent
10dgll1Q taxes actual Iv collected, as well as the amount of anv such taxes that were lawtully
imposed but not collected by the operator. This obligation~includes the duty to pay to the
RLS,'cd [TL T.ord]
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Exhibit "A"
11l11l: 27, 2002
A'i ORDINANCE OF THE CITY OF SAN BERt'iARDINO REPEALING CHAPTER
3.54 OF THE SAN BERt'iARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
2 THE SA'i BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
3
4 City all p~nalties and interest specilied by law.
5 3.55.130
6 A,
7
8 8,
9
10 3.55.140
II ,.\
12 8
13
C.
14 !
15 I
D
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Retention and inspection of rccords.
Rdentic,n, Each operator shall retain. for no less than three years. the records required to be
I1laintain~d by this Chapter. The three year period shall commence on the date of the
deadline for remittance of the transient lodging tax to which the record pertains,
Inspection. City representatives may inspect, upon voluntary production by the operator or
compelled production pursuant to subpoena, the records required to be maintained by this
Chapter.
Violation-Penalty.
~,n\ person \\'ho \\'illfully violates this Chapter shall be guilty of a misdemeanor.
Ao\ pdson \\ho k110\\ingly makes any fraudulent representation on a document required by
t'lis Chapter to be maintained or delivered to the City shall be guilty of a misdemeanor.
,.\0\ person \\ho willfully aids another person to violate subsection B shall be guilty of a
I:iisde111eanof.
,-\ prosecution for violation of this Chapter shall be instituted \\'ithin live years after the
cOI1lmissions of the offense. or \\'ithin two veal'S after the discovel'\' of thc violation.
\\"hiche\"er is letter. ., .
3,55.150
Enforcement-Citing authority.
It shall be the duty of the City Clerk, or his or her authorized representatives. to enforce the
19 prO\isions of this Chapter. The City Clerk and his or her authorized representati\es are hereby
authorized and empowered to issue citations and notices to appear for violations of the provisions
20 of this Chapter.
21 3.55.160
22
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Prerequisite for suit.
1\0 suit or proceeding shall be maintained in any court for the recovery of any amount alleged
to ha\e been erroneously or illegally determined or collected unless a refund claim has been duly
tiled.
Amendments.
Any increase of the amount of the tax that is imposed by this Chapter, which is set forth in
Section 3.55.020 A, shall be approved by a majority vote of the voters at an election, in accordance
with applicable provisions of state law. Any other amendments to the provisions of this Chapter
shall be adopted by the Common Council.
RlS"" [Tl T ,'rul
8
Exhibit "A"
Juno;: 27, 2002
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING CHAPTER
3.54 OF THE SAN BERi'iARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
7 THE SA:\ BER'iARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGI:\G
TAX.
3
4 3.55.180
Severability.
5 If any part or provision of this Chapter is in conflict or inconsistent with applicable i
provisions offederal or state statutes, or is otherwise held to be invalid or unenforceable by any court
6 of competent jurisdiction. such part or provision shall be suspended and superseded by sllch
applicabk law or regulations, and the remainder of this Chapter shall not be affected thereby,
7
8 SECTION 3. This Ordinance shall only take effect if approved by a majority of the voters
9 voting in an election held on or before December 31, 200~,
10 1.//
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13
14
15
16
17 I .o'i
18 I.' i
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19 I'
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22 1/ '
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26 III
27 III
28 III
RLS;e" ITL T,ordl
9 Junl: 27, 2002
Exhibit "A"
"
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING CHAPTER
3.54 OF THE SAN BERJ'iARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
, THE SA'" BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
3
4 [ HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and
5 C0l11111on Council of the City of San Bernardino at a
meeting thereoL held on the _ day
6 of
,2002. by the following vote. to wit:
7 COL:\'CIL MEMBERS:
8 ESTRAD,-\
9 LIE!':
10 \!CGI,,'\IS
11 DERRY
AYES
NAYS
ABST All'< ABSENT
12 SUAREZ
13 X\DERSO:\
14 :VIe CA\l\lACK
15
16
City Clerk
17
18
19
The foregoing Ordinance is hereby approwd this _ day of
.2002,
20
JUDITH V ALLES, Mayor
City of San Bernardino
Approved as to form
21 and legal content:
22 JAMES F. PENMAN
City Attorney
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24 U??/1~ -:;;,
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26
27
28
RLS:,d [TL Toru]
10
Exhibit "A"
June 2i. 2002