HomeMy WebLinkAboutMC-191
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ORDINANCE NO.
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ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING CHAPTER 3.52
RELATING TO UNIFORM TRlL1IJSIENT OCCUPANCY TAX; CHANGING THE
REPORTING PERIOD FOR TRANSIENT OCCUPANCY TAX FROM A QUARTERLY TO A
MONTHLY PERIOD; AND CHANGING THE PENALTY PROVISIONS FOR DELINQUENT
PAYMENT.
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THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
ORDAIN AS FOLLOWS:
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SECTION 1. Section 3.52.070 of the San Bernardino Municipal
8 Code is amended to read:
9 "Each operator shall, on or before the twenty-fifth day of
10 each month, or at the close of any shorter reporting period which
11 may be established by the City Clerk, make a return to the City
]2 Clerk on forms provided by him, of the total rents charged and
13 received and the amount of tax collected for transient
14 occupancies. At the time the return is filed, the full amount of
15 the tax collected shall be remitted to the City Clerk. The City
16 Clerk may establish shorter reporting periods for any certificate
17 holder if he deems it necessary in order to insure collection of
18 the tax and he may require further information in the return.
]9 Returns and payments are due immediately upon cessation of
20 business for any reason and upon transfer, by sale or otherwise,
2] of the business entity. All taxes collected by operators pursuant
22 to this chapter shall be held in trust for the account of the City
23 until payment thereof is made to the City Clerk."
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SECTION 2. Section 3.52.080 of the San Bernardino Municipal
25 Code is amended to read:
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"A. Delinquency.
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1. Any operator who fails to remit any tax imposed by this
28 chapter within the time required and up to a period of thirty days
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thereafter shall pay a penalty of twenty-five percent of the
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amount of tax in addition to the amount of the tax.
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2. Any operator who remits any delinquent remittance between
4 the thirtieth day or on or before the sixtiet.h day following the
5 date on which the remittance first became delinquent shall pay a
6 delinquency penalty of fifty percent of the amount of the tax in
7 addition to the amount of the tax.
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3. Any operator who remits any delinquent remittance after
9 the sixtieth day following the date on which the remittance first
10 became delinquent shall pay a delinquency penalty of one hundred
11 percent of the amount of the tax in addition to the amount of the
]2 tax, together with interest on the total tax and delinquency
13 penalty at the rate of eighteen percent per annum computed from
14 the sixty-first day of such delinquency until paid.
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B. Fraud. If the City Clerk determines that the nonpayment
16 of any remittance due under this chapter is due to fraud, a
17 penalty of twenty-five percent of the amount of the tax shall be
18 added thereto in addition to the penalties stated in Subsection A
19 of this section.
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C. Penalties Merged with Tax. Every penalty imposed under
21 the provisions of this section shall become a part of the tax
22 erein required to be paid."
23 I HEREBY CERTIFY that the foregoing ordinance was duly
24 adopted by the Mayor and Common Council of the City of San
25
ernardino at a
meeting thereof, held on
regular
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the 19th day of
.July
, 1982, by the following vote,
27 to wit:
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AYES:
council Members Reilly, Hernandez, Quiel, Hobbs,
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Strickler
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NAYS: None
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ABSENT: Council Members Castaneda, Botts
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~&t?ZCV ~~h
/ City Clerk
approved ~~~~ay
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ordinance is hereby
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The foregoing
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, 1982.
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of
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Approved as to form:
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J<~~UI;?
Cl.ty A orney
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Bernardino
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