HomeMy WebLinkAboutS3- City Attorney CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: James F. Penman Subject: Ordinance Amending Section 3.54.150
Dept: CITY ATTORNEY
Relating to Transient Lodging Tar Date: July 2, 1998 0 O p V�/7
Synopsis of Previous Council action:
MC-1006 - November 17, 1997
Recommended motion:
That said ordinance be laid over for final adoption.
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ignature
Contact person: Robert L. Simmons Phone: 5056
Supporting data attached: Ward: All
FUNDING REQUIREMENTS: Amount:
Source:
Finance:
Council Notes:
7`-0262- Aeenda Item No. 5�.3
STAFF REPORT
Council Meeting Date: _ July 6, 1998
TO: Mayor and Common Council
FROM: James F. Penman, City Attorney
DATE: July 2, 1998
AGENDA ITEM: Transient Lodging Tax
When Chapter 3.54 was adopted,, no provision for a subpoena duces tecum was
included. One of the legal arguments being made by the plaintiff is that the current section
3.54.150 is illegal because it does not require an administrative warrant or a subpoena
duces tecum prior to production of tax records.
While we do not concede that a warrant or subpoena duces tecum is required,
amending the code to allow the City Clerk to issue a subpoena duces tecum to the
taxpayer is the safest course of action. Provision is made in the amendment to ask the
taxpayer to comply voluntarily before a subpoena duces tecum is issued.
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIO`
1 3.54.150 OF THE SAN BERiNARDINO MUNICIPAL. CODE RELATING TO TRAiNSIEN7
LODGING TAX.
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DC
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ORDAIN AS FOLLOWS:
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SECTION 1. Section 3.54.150 of the San Bernardino Municipal Code is hereby amende,
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in full as set forth below:
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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
8 payment to the city of any tar imposed by the provisions of this
chapter to keep and preserve, for a period of three years after the date
9 any such tax is due and payable, all records as may be necessary to
determine the amount of such tar as he or she may have been liable
10 for the collection of and payment to the city. Except as provided
below, the tar administrator shall have the right to inspect such
11 records at all reasonable times during regular business hours.
12 "B. The City Clerk shall, whenever practicable, contact the operator prior
to inspection and inform the operator of the reasons for the
13 inspection.
14 "C. Where required by state or federal law, a subpoena shall be obtained
prior to an inspection conducted pursuant to this article, unless
15 written consent to conduct such inspection is granted by the operator.
16 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
17 law to perform the inspection authorized by this article."
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SECTION 2. Except as provided in this Ordinance, the remaining portions of Chapter 3.5-
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shall remain in full force and effect.
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RLS,js [TAX.ORD]
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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 meeting thereof,
4 held on the_ day of 1998, by the following vote, to wit:
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6 Council Members: AYES NAYS ABSTAIN ABSENT
ESTRADA
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LIEN
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ARIAS
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10 SCHNETZ
DEVLN
I1
ANDERSON
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MILLER
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id
15 CITY CLERK
16 The foregoing Ordinance is hereby approved this day of . 1998
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JUDI H VAL V ayor
19 City of San Bernardino
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Approved as to form
21 and legal content:
22 JAMES F. PENMAN,
City Attorney
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RLS;)s ITAX.ORD]