HomeMy WebLinkAboutMC-1026
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July 20 , 1998
August 20, 1998
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ORDINANCE NO. MC-1026
AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTION
3.54.150 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT
LODGING TAX.
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
ORDAIN AS FOLLOWS:
SECTION 1. Section 3.54,150 of the San Bernardino Municipal Code is hereby amended
in full as set forth below:
"3.54.150 Operator to retain records for three years.
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"A. It shall be the duty of every operator liable for the collection and
payment to the city of any tax imposed by the provisions of this
chapter to keep and preserve, for a period ofthree years after the date
any such tax IS due and payable, all records as may be necessary to
determine the amount of such tax as he or she may have been liable
for the collection of and payment to the city. Except as provided
below, the tax administrator shall have the right to inspect such
records at all reasonable times during regular business hours.
"8, The City Clerk shall, whenever practicable, contact the operator prior
to inspection and inform the operator of the reasons for the
inspection.
"c. Where required by state or federal law, a subpoena shall be obtained
prior to an inspection conducted pursuant to this article, unless
written consent to conduct such inspection is granted by the operator.
"D. If the inspection is interfered with by the operator or a third party, the
tax administrator shall have recourse to every remedy provided by
law to perform the inspection authorized by this article,"
SECTION 2, Except as provided in this Ordinance, the remaining portions of Chapter 3.54
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shall remain in full force and effect.
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RLS/js [TAX.ORD]
MC-1026,
T
'...
AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTION
3.54.150 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT
LODGING TAX,
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I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and
Common Council of the City of San Bernardino at a joint regular
meeting thereof,
held on the ~ day of
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, 1998, by the following vote, to wit:
July
The foregoing Ordinance is hereby approved this --1.L day of July
,1998