HomeMy WebLinkAbout2002-243
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(See Companion Resolution 2002-242)
RESOLUTION NO. 2002-243
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO CALLING A SPECIAL MUNICIPAL ELECTION
3 ON A PROPOSED NEW TRANSIENT LODGING TAX AND REQUESTING
THAT SAID CITY OF SAN BERNARDINO'S SPECIAL MUNICIPAL
4 ELECTION BE CONSOLIDATED WITH THE NOVEMBER 5, 2002
STATEWIDE GENERAL ELECTION CONDUCTED BY THE COUNTY OF
5 SAN BERNARDINO.
6 BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO AS FOLLOWS:
7
SECTION I. Recitals.
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A. California Constitution, Article XIll C, Section 2(b) requires that no local govenunent
may impose, extend, or increase any general tax unlcss and until that tax is submitted to the
electorate and approved by a majority vote. The emergency in calling a special municipal election
is that the City's current transient lodging tax is subject to litigation with an uncertain judicial
outcome, and the next City primary election is not until November, 2003.
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B. Pursuant to this authority, the Mayor and Common Council have adopted Ordinance
No.
, which pemlits the continued collection and use of the City's Transient Lodging
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Tax, subject to the approval ofa majority of the voters.
C. The Mayor and Common Council have adopted Resolution No. 2002-242
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submitting this general tax to the voters of the City.
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SECTION 2. Special Municipal Election Called. A special municipal election is hercby
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called and will be held in the City of San Bernardino on Tuesday, November 5, 2002, for the purpose
of submitting to the qualified electors of the City, for their approval or disapproval, the proposed
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ordinance as set forth in Exhibit "A" attached hereto.
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SECTION 3. Request for Consolidation of Elections. Pursuant to Section 10400 of the
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California Elections Code, the Mayor and Common Council of the City of San Bernardino requcst
that the Board of Supervisors of the County of San Bcrnardino consolidate the City's special
municipal elcction with the statewide general election to be held on Tuesday, November 5, 2002.
The polls for said election shall be open at 7:00 a.m. of the day of said election and shall
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remain opcn continuously from said time until 8:00 p.m. of the same day when said polls shall be
HTCftltax.ll
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RESOLUTION NO. 2002-243
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO CALLING A SPECIAL MUNICIPAL ELECTION
3 ON A PROPOSED NEW TRANSIENT LODGING TAX AND REQUESTING
THAT SAID CITY OF SAN BERNARDINO'S SPECIAL MUNICIPAL
4 ELECTION BE CONSOLIDATED WITH THE NOVEMBER 5, 2002
STATEWIDE GENERAL ELECTION CONDUCTED BY THE COUNTY OF
5 SAN BERNARDINO.
6 closed, except as provided in Section 14401 of the California Elections Code.
7 SECTION 4. Measure. The measure to be voted on at the consolidated special municipal
8 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
approvcd so as to permit the City of San
Bernardino to continue to collect and use the
transient lodging tax?
YES r]
NO []
] 3 The measure shall be designated on the ballot by a letter printed on the left margin of the
14 square containing the description of the measure as provided in the California Elections Codc.
15 SECTION 5. Canvass of Returns. The Registrar of Voters of the County of San
16 Bcrnardino is hcrcby authorized to canvass the returns of the special municipal election so called and
17 to conduct thc spccial municipal election in all respects as if there were only one election with only
18 one form of ballot. Results of the special municipal election shall be certitied to the Mayor and
19 Common Council of the City of San Bernardino.
20 SECTION 6. Notice of Election. The City Clerk is hcreby directed to publish a noticc of
21 the special municipal election which shall contain the following:
22
The time of thc elcction;
23
A.
B.
C.
The hours the polls will be open;
24
That the last day tor receipt of primary arguments for or against the measure has been
25 established as 5:00 p.m. on August 16, 2002, in the City Clerk's Office, Second Floor, City Hall, 300
26 North "D" Street, San Bernardino, California;
27
D
That the last day for receipt ofrebuttal arguments is 5:00 p.m. on August 23,2002,
28 in the City Clerk's Office at the above location.
IITC[tltax.l]
2
I
RESOLUTION NO. 2002-243
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO CALLING A SPECIAL MUNICIPAL ELECTION
3 ON A PROPOSED NEW TRANSIENT LODGING TAX AND REQUESTING
THAT SAID CITY OF SAN BERNARDINO'S SPECIAL MUNICIPAL
4 ELECTION BE CONSOLIDATED WITH THE NOVEMBER 5, 2002
STATEWIDE GENERAL ELECTION CONDUCTED BY THE COUNTY OF
5 SAN BERNARDINO.
6 The City Clerk is directed to make arrangements to accept arguments and to arrange for
7 sample ballots, which shall include the text of the proposed ordinance permitting the collection and
8 use of the City's transient lodging tax, in accordance with Section 306 and Section 9600 et seq., of
9 the California Elections Code. This notice may be combined with a noticc of any other municipal
10 election to be held on the same date.
11 SECTION 7. Conduct of Election. The special municipal election so called shall be held
12 in such precincts and at such polling places as shall be determined by the Registrar of Voters of the
13 County of San Bernardino. The Board of Supervisors of the County of San Bernardino is hereby
14 requested to issue instructions to the Registrar of Voters to take all steps necessary for the holding
15 of the consolidated election. The Mayor is hcrcby authorized to execute a contract for the services
16 necessary for conducting the special municipal election. The City of San Bernardino recognizcs that
17 additional costs will be incurred by the County by reasons of this consolidation and agrees to
18 reimburse the County for any such costs.
19 SECTION 8. Filing of Resolution. The City Clerk of the City of San Bernardino is
20 directed to tile a certitied copy of this Resolution with the Board of Supervisors ofthe County of San
21 Bernardino and to file a copy of this Resolution with the Registrar of Voters.
22 //1
23 //1
24 //1
25 //1
26 //1
27 1//
28 //1
11!C[titax,l1 3
RESOLUTION NO. 2002-243
2 RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO CALLING A SPECIAL MUNICIPAL ELECTION
3 ON A PROPOSED NEW TRANSIENT LODGING TAX AND REQUESTING
THAT SAID CITY OF SAN BERNARDINO'S SPECIAL MUNICIPAL
4 ELECTION BE CONSOLIDATED WITH THE NOVEMBER 5, 2002
STATEWIDE GENERAL ELECTION CONDUCTED BY THE COUNTY OF
5 SAN BERNARDINO.
6 I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
7 Common Council of the City of San Bernardino at a ;oint regular meeting thereof, held on
8
Pith
day of
July
, 2002, by the following vote, to wit:
9 Council Members:
10 ESTRADA
11 LIEN
12 MCGINNIS
13 DERRY
14 SUAREZ
15 ANDERSON
16 MCCAMMACK
17
18
19
AYES
NAYS
ABSTAIN ABSENT
x
x
x
x
x
x
x
;1OLfWlitCfruri-i71CL), J1iUilL
CITY CLERK I
20
21
The foregoing resolution is hereby approved this /1T" day of
July
,2002.
22
TH V ALLES, Mayor
of San Bernardino
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Approved as to form and
25 legal Content:
26 JAMES F. PENMAN,
City Attorney
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'.
,'.
ORDINANCE NO.
, AN ORDINANCE OF THE CITY OF SAN BERJ"'ARDINO REPEALING CHAPTER
3.54 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
3 THE SA'.' BERNARDINO i\IUNICIPAL CODE RELATING TO TRANSIENT LODGI'.'G
TAX.
4
5
THE \-1 A YOR AND COM\-fOr.: COlTr.:CIL OF THE CITY OF SAN BERNARDINO DO
ORD,\I'\ ,\5 FOLLOWS:
6
7
SECTIO:\ I. Chapter 3.54 of the San Bernardino Muncipal Code is hereby repealed,
SECTIO'i 2. Chapter 3.55 is hereby added to the San Bernardino Muncipal Code to rcad
8
as follo\\s:
9
10
Sections:
II 3.55.0 I 0
3.55.020
12 3.55.030
3.55.035
I) 3.55.040
3.55.045
14 3.55.050
3.55.060
IS 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
20 3.55.160
3.55.170
21 3.55.180
22 3.55.010
Chapter 3.55
TRANSIENT LODGING TAX
Definitions.
Tax imposed - Rate - Revenue measure.
Collection of tax.
Exemptions.
Reports and remittances.
Refunds.
Penalties.
Determination of tax bv Citv Clerk.
Appeal. "
Records.
Hotel registration.
Immediate paymcnt of tax on cessation of business.
Sale or ownership transfer of hotel.
Liens.
Action to collect.
Retention and inspection of records.
Violation-Penalty.
Enforcement-Citing authority.
Prcrequisite for suit.
Amendments.
Severability.
Definitions.
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The \vords and phrases set out in this section, when used in this Chapter, shall, for the
purposes of this Chapler. ha\'e thc following respective meanings except where the context clearly
indicates a different meaning:
/- A.
-)
26
27
B.
28
"Hotel" means a commercial establishment furnishing lodging space in exchange for
monetarv 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.
"Lodging space" means one or more rooms used or intended to be used for dwelling or
sleeping purposes.
RLS/ed [TLT,ord]
Jlln~ 27, 2002
Exhibit "A"
,
A:\" ORDINANCE OF THE CITY OF SAN BERNARDI::'iO REPEALING CHAPTER
3.54 OF THE SAN BERl'liARDI'\'O MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
THE SA:\" BER:\"ARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGI:\'G
TAX.
.'
4 C
)
0,
6
7
8 F
9
]0 F,
] 1 G,
12
13
14
15
16 H,
17 3.55.020
18 A.
19
8,
20
21
3.55.030
22
A,
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24
B.
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26
C.
27
28 I'I
/,
"Occupancy" means the use or possession. or the right to the use or possession, of a lodging
space.
"Operate)r" means the person who is the proprietor of a hotel. If 3n operator utilizes ~
man3ging agent who is not an employee. then such agent shall also constitute an "operator"
1'01' purpe)ses of this Chapter. Compliance with this Chapter by either the principal or the
managing agent shall constitute compliance by both.
"Person" means any individual, tirm. partnership. joint wnture. association, social club,
fraternal organization, joint stock company, corporation, estate, trust business trust receiwr.
trustee. syndicate, or any other group or combination acting as a unit.
"Room rental'" means the total charge for lodging space,
"Transient" means a person who. for a period of thirty consecuti\'e calendar days or less.
ewrcises occupancy or is entitled to occupancy by reason of concession, permit. right of
access. license or contract. Every such person shall constitute a '"transient" for purposes of
this Chc1pter until expiration of the thirty-day period unless such person has executed a
\\rinen contract \\'ith the operator to provide for occupancy in excess of thirty consecuti\'e
calendar days and the contract cannot be terminated \\ithout providing at least thirty days
advance notice, In determining whether a person is a transient portions of calend3r days
shall be counted as full da\s and uninterrupted periods of time extending both prior and
subsequent to the effective date of this Chapter may be considered.
"Transient lodging tax" means the tax levied pursuant to this Chapter.
Tax imposed - Rate - Reycnue measure,
For the privilege of occupancy in a hotel. each transient is subject to and shall pa\' a transient
lodging tax in the amount of ten percent of the room rental charged by the operator.
The trrll1sient lodging tax is levied lor revenue purposes and is necessary lor the usual
linancial 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 time ofreceipt of the mom rental payment, shall collect the amount of the tax imposed,
The operator shall provide a receipt lor payment of the transient lodging tax to the transient.
If the monetary compensation receiwd by an operator from a transient includes any charge
for seryices 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
City,
RLS"d [TLTNJl
2
Junt.: 27, 2002
Exhibit "A"
,
-'
4 D,
5
6 E.
7
8 3.55.035
9 A.
10
II
12
13
]4
15
16
17
B.
18
19
20
3.55.040
21
A.
22
-"
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24
,-
-)
B.
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27 1/1
28 11/
A:\ ORDINAi\TE OF THE CITY OF SAN BERNARDINO REPEALING CHAPTER
3.54 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
THE SA:\ BERNARDINO MUNICIPAL CODE RELATING TO TRA;\SIENT LODGI:\G
TAX.
:\0 operator shall represent to the public that the transient lodging tax will not be added to
the room rental charge, will be absorbed by the operator or will be refunded in a manner
contrary to this Chapter.
In lieu of paying the transient lodging tax to an operator. a transient may remit the ta,\
directly to the City Clerk. Any transient who opts to remit the transient lodging tax directl\
to the City Clerk shall prO\ide written proof of such remittance to the operator.
Exemptions.
Grounds, No transient lodging tax shall be imposed upon:
1.
Any onicer or employee of the United States Government or the State of California t\.,r
lodging space utilized by that officer or employee in the discharge of oftici~!
go\.~rnl11ent business.
-,
Any officer or employee of a foreign government who is exempt by reason of express
pw\'ision of federalla\\' or international treaty.
Room rental payment made to any hospital, medical clinic. con\alescent home or home
for aged people.
1
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An\ person as to \,hom. or any occupancy as to which. it is beyond the pOller of the
Cit" to impose the tax,
Procedure. Each transient desiring an exemption from the transient lodging tax must Ille a
tax e;;emption certiticate with the hotel at the time room rental pa\'ment is made to the
operator. The tax exemption certificate shall indicate the basis for the exemption and shall
be signed under penalty ofperiury, Tax exemption certiticate forms shall be prescribed by.
anclmay 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 rep0l1 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 amount received 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 may
be obtained from. the City Clerk.
Alternate 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.
RlS/eJ III T c'rJ]
J
JlIn~ 27, 1002
Exhibit "A"
Al'i ORDINANCE OF THE CITY OF SAN BERJ'IARDINO REPEALING CHAPTER
3.54 OF THE SA),; BER)';ARDI)';O MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
') THE SA),; BERNARDI!'iO MUNICIPAL CODE RELATING TO TRANSIENT LODGI:\'G
TAX.
3
4 3.55.045
5 A.
6
7
8
9
10
8,
11
12
13
14
15
C
16
17
18
19
3.55.050
20
A.
21
22
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27
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Refunds.
Operator Grounds. An operator who has remitted a transient lodging tax to the City may
obtain a refund of all or a part of such remittancc in thc following circumstances:
I.
The tax was collected from a person who \yas not a transient.
,
Thc amount of tax collected trom a transient exceeds the amount duc,
3.
The amount of tax remitted by the operator exceeds the amount due,
4.
Thc City lacked the authority to impose the tax,
Transient Grounds, A transient who has remitted a transient lodginu tax direct" to the City.
rather than indireetl\' by means ofp;}yment to an operator. nw~' obtain a refund of all or a pan
of such remittance in the follO\ying circumstances:
I, The tax \y;}s collected from a person who was not a transient.
7 The amount of tax remitted by the transient exceeds the amount due,
.J, The City, lacked the authority to impose the tax,
Procedure, Each person desiring;} refund must file a refund cl;}im with the City Clerk within
three years of the date of remittance of the transient lodginu tax. The refund c1;}im shall
indicate the basis for the refund and shall be signed under penillty of perjury. Refund claim
fonns shall be prescribed by, and may be obtained trom. the City Clerk. No refund shall be
paid unless the claimant produces written records demonstrating entitlcment to the refund,
An operator \yho receiyes a rcfund of tax improperly paid by another person shall forward
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. a delinquency penalty
of twenty-five percent of the amount of the tax.
')
An operator who remits a transient lodging tax between the thirtieth
day and the sixtieth day following the deadline for such remittance
shall pay. in addition to the amount of the tax, a delinquency penalty
offitiy percent of the amount of the tax.
3.
An operator who 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) a delinquency penalty
of one hundred percent of the amount of the tax: and (ii) interest on
RLS/ed [TL T.on.!}
4
Exhibit "A"
JUlle 27, 200::
AN ORDINANCE OF THE CITY OF SAN BERt'lARDINO REPEALING CHAPTER
3.54 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
2 THE SAN BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
"
j
4
5
6
7
8
9
A,
10
I]
12 B.
13
]4
15 C
16
17
18
19
20
21
22
7"
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27
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the total of the tax and the delinquency penalty, Interest shall be at
th~ rate of eighteen percent per annum and shall be computed ti"om
th~ sixty-first day of delinquency until the date of remittance of the
tax and delinquency penalty to th~ City Clerk.
[3
Fraud. If the City Clerk determines that the nonpayment of a transicnt lodging tax is due to
ti'aud of the operator. then the operator shall pay, in addition to the amount of the tax. a fraud
pcnalty of twenty-live percent of the amount of the tax.
3.55.060
Dctermination of tax by City Clerk.
Determination. If an operator fails to collect and remit the transient lodging tax in
accordance with this Chaptcr. then the City Clerk shall determine the amount of tax owed
by such operator. The City Clerk may make such determination based on an estimate of the
amount due based on the information available.
\lotice, Upon determining the amount of transient lodging tax and penalty due. the Cit\,
Clerk shall notify the operator in writing. If the operator does not request a hearing on such
amount in wTitin~ within ten days of the date of issuance of the notice. then the amount shall
be conclusive at~d shall be ren;itted to the City on or before the deadline specitied in the
notice.
Hearing. If a timely hearing request is made, then the City Clerk shall notify the operator
in wTiting ofthc date. time and place of a hearing on the amount of transient lodging tax and
penalty owed to the City at least ten days prior to the date of the hearing. At such hearing.
the operator may offer evidence to rebut the determination of the City Clerk, After such
hearing. the City Clerk shall revise thc initial determination as deemed appropriate and shall
notify the operator in \\Titing of the final determination of the transient lodging tax and
penalty that is due. Sueh amount shall be remitted to the City within fifteen days !i'0I11 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 thc City shall be remitted to the City Clerk on or before the
dcadline set by the Common Council.
3.55.070
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,
RIScd [TI.T.l1rd]
j
Exhibit "A"
June 27. 2tj()2
AN ORDINANCE OF THE CITY OF SAN BERJ'<ARDINO REPEALING CHAPTER
3.54 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
., THE SAN BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
3
4
5
6
7
8
9
10
11 B
11
13
14
15
16
17
18
19
3.55.080
.,
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 daily summary sheet for each day its
hotel is open for business. At a minimum, daily summary sheets shall contain the following
information:
l.
The name of a person who will occupy, or who is entitled to occupy. each lodging
space that is provided to a customer that day.
., The iclentitication by numbcr of each lodging space provided to a customer.
3.
The daily room rental charge and amount paid for each lodging space provided to a
transient.
4.
The number of the transient registration card applicable to each lodging space provided
to a transient.
Hotel registration.
Within thirty days after the effective date of the ordinance coditied in this Chapter. or within
10 thiliy 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:
')'J
A.
7'
~j
B.
14
C.
7-
~)
D.
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The name of the operator.
The address of the hotel.
The issuance date of the certificate.
This Transient Lodging Registration Certiticate signifies that the person named on the face
thereof has fulfilled the requirements of the Transient Lodging Tax Ordinance by registering
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 unlawful manner, nor
to operate a hotel without strictly complying with all local applicable laws, including but not
RLS/ed [TL T.on.!]
6
Exhibit "A"
JUllt: 27. ::002
I
A\' ORDI\'ANCE OF THE CITY OF SAN BERNARDINO REPEALING CHAPTER
3.54 OF THE SA\' BER:'iARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
2 THE SA'\ BER'\,-\RDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGI;\iG
TAX.
3
5
4 limited to those requiring a permit ti'om any board. commission. department or office of this
City. This certifica'te does not constitute a permit.
Each operator shall at all times conspicuously post its Transient Lodging Certiticate on the
6 premiscs of its hotel.
7 3.55.090
Immediate payment of tax on cessation of business.
8 Any operator who ceases providing lodging space to transients shall deliver to the City Clerk
a final lodging information report and shall remit to the City Clerk any transient lodging tax owed
9 the City, Such delivery and remittance shall be performed within twenty-tive days of the operator's
cessation of such activity,
10
11
3.55.100
Sale or ownership transfer of hotel.
I f an operator sells or otherwise transfers ownership of its hotel. then the operator's successor
12 shal] be responsible lor remittance of any transient lodging tax and penalty owed by the operator to
the em,
13
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15
16
]7
18
19
20
21
22
')'
_0
A.
24
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26
27 B,
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3.55.110
Liens.
,-\
The Cit\ Clerk shal] periodically prepare for the Common Council a report showing (i)
delinquent transient lodging taxes and penalties that have not been received by the City: and
(ii) the cOITesponding parcel number designations and addresses of the properties on \\'hich
the hotels are operated. 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 provided to the subject operators and property owners. The Common Council may
modify the report as deemed necessary and shall confirm the final report by resolution,
B
The City Clerk shall file a certitied copy of the continnation resolution with the Auditor of
the County of San Bernardino. State of Cali to mia, directing that the unpaid transient lodging
taxes and penalties be entered as lien charges against the respective properties 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 tax 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 transient
lodging taxes actually collected, as well as the amount of any such taxes that were lawfully
imposed but not collected by the operator. This obligation includes the duty to pay to the
RLS',d (TL Tord]
7
Exhibit "A"
June 27, 2002
A:\' ORDINANCE OF THE CITY OF SAN BERL'IARDINO REPEALING CHAPTER
3.54 OF THE SAN BERL"lARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
2 THE SA:\' BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
3
5 3.55.130
4 City all penalties and interest specitied by law.
6 ..\
7
8 8,
9
10 3.55.140
II :\,
12 B.
13
C.
14
15
D.
16
17
18
19
20
21 3.55.160
22
'),
~J
24 3.55.170
Retention and inspection of records.
Retention, Each operator shall retain. for no less than three years. the records required to be
maintained 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.
.".111 person \\ho vvillfully violates this Chapter shall be guilty of a misdemeanor.
An\ person who knowingly makes any fraudulent representation on a document required by
this Chapter to be maintained or delivered to the City shall be guilty of a misdemeanor.
".ny person \\110 willfully aids another person to violate subsection 8 shall be guilty of a
misden1eanor.
..\ prosecution for violation of this Chapter shall be instituted within five \'ears after the
commissions of the offense. or within two years after the discovery of the violation.
\\'hiche\er is later.
3.55.150
Enforcement.Citing authority.
It shall be the duty of the City Clerk. or his or her authorized representatives. to enforce the
provisions of this Chapter. The City Clerk and his or her authorized representativ'es are hereby
authorizecl and empowered to issue citations and notices to appear for violations of the provisions
of this Chapter.
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.
25 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
26 with applicable provisions of state law. Any other amendments to the provisions of this Chapter
shall be adopted by the Common Council.
27
28 III
RLSil:u [TL Tl)rdj
8
Exhibit "A"
June 27. 2002
. .
AN ORDINANCE OF THE CITY OF SAN BERt"'ARDINO REPEALING CHAPTER
3.5-1 OF THE SAN BERt"'ARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
2 THE SAN BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGli'iG
TAX.
3
4 3.55.180
Severability.
5 If any part or provision of this Chapter is in conflict or inconsistent with applicable
provisions of federal or state statutes, or is otherwise held to be invalid or unenforceable by any coun
6 of competent jurisdiction. such part or provision shall be suspended and superseded by such
applicable 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, 2002.
10 1/1
11 I,
12 II
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13 //
14
15
16
17 //./
18 I
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19 I
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20 Iii
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21 1/1
22 II'
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24 III
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26 11/
27 1/1
28 1/1
RLS;,d [TL T,ord]
9 June 27, 2002
Exhibit "A"
.
AN ORDINANCE OF THE CITY OF SAN BER.J~ARDINO REPEALING CHAPTER
3.5-t OF THE SAN BER.J~ARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
2 THE SA'" BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGI:\G
TAX.
3
4 I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and
5 Common Council of the City of San Bernardino at a
meeting thereof. held on the _ day
6 of
,2002, by the following vote. to wit:
7 COU:\CIL MEMBERS:
AYES
NAYS
ABSTAIN ABSENT
8 ESTRADA
9 LIEN
I 0 MCGI~[\iIS
11 DERRY
12 SUAREZ
13 A"iDERS00i
14 MC CA\[vIACK
15
16
17
City Clerk
The foregoing Ordinance is hereby approved this _ day of
,2002,
18
19
JUDITH VALLES, Mayor
City of San Bernardino
20
Approved as to form
21 and legal content:
22 JAMES F. PENMAN
City Attorney
"
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I
24 U11~ ;;,
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26
27
28
RLS/,d ITL T.ordJ
10
Exhibit "A"
June 27, 2002