HomeMy WebLinkAboutMC-1127
Adopted: July 15, 2002
Effective: November 6, 2002 (Approved by majority of voters on Nov. 5, 2002.)
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ORDINANCE NO. Me-il27
2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING CHAPTER
3.54 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.55 TO
3 THE SAN BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX.
4
5
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
ORDAIN AS FOLLOWS:
6
SECTION 1. Chapter 3.54 of the San Bernardino Municipal Code is hereby repealed.
Chapter 3.55 is hereby added to the San Bernardino Municipal Code to read
7
SECTION 2.
8
as follows:
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10
Sections:
II 3.55.010
3.55.020
12 3.55.030
3.55.035
13 3.55.040
3.55.045
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
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 by City Clerk.
Appeal.
Records.
Hotel registration.
Immediate payment 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.
Prerequisite for suit.
Amendments.
Severability.
Definitions.
23 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
24 indicates a different meaning:
25 A.
26
27
"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.
B.
"Lodging space" means one or more rooms used or intended to be used for dwelling or
sleeping purposes.
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RLS/ed [TLTmdJ
June 27, 2002
Me-U27
~-
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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.
,
~
4 C.
5
D.
6
7
8 E.
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10 F.
11 G.
12
13
14
15
16 H.
17 3.55.020
18 A.
19
B.
20
21
3.55.030
22
A.
23
24
B.
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26
C.
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28 III
"Occupancy" means the use or possession, or the right to thc use or possession, of a lodging
space.
"Operator" means the person who is thc proprietor of a hotel. If an operator utilizes a
managing agent who is not an employee, then such agent shall also constitute an "operator"
for purposes of this Chapter. Compliance with this Chapter by either the principal or the
managing agent shall constitute compliancc by both.
"Person" means any individual, firm, partnership, joint venture, association, social club,
fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver,
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 consecutive calendar days or less,
exercises 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 Chapter until expiration of the thirty-day period unless such person has executed a
written contract with the operator to provide for occupancy in excess of thirty consecutive
calendar days and the contract cannot be terminated without providing at least thirty days
advance notice. In determining whether a person is a transient, portions of calendar days
shall be counted as full days and uninterrupted periods of time extending both prior and
subsequent 10 the elTective date of this Chapter may be considered.
"Transient lodging tax" means the tax levied pursuant to this Chapter.
Tax imposed - Rate - Revenue measure.
For the privilege of occupancy in a hotel, each transient is subject to and shall pay a transient
lodging tax in the amount of ten percent of the room rental charged by the operator.
The transient lodging tax is levied for revenue purposes and is ncccssary for the usual
financial 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 subjcct to the transient lodging tax, at
thc time ofreceipt of the room rental payment, shall collect the amount of the tax imposed.
The operator shall provide a receipt for payment of the transient lodging tax to the transient.
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
City.
RLS/cd ITI.T.ordl
2
June 27, 2002
Me-IlZ7
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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 D.
5
6 E.
7
No operator shall represent to thc 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 transicnt lodging tax to an operator. a transient may remit the tax
directly to the City Clerk. Any transient who opts to remit the transient lodging tax directly
to the City Clerk shall provide written proof of such remittance to the operator.
8 3.55.035
9 A.
10
II
12
13
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B.
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Exemptions.
Grounds. No transient lodging tax shall be imposed upon:
I. Any officer or employee ofthe United States Government or the State of California for
lodging space utilized by that officer or employee in the discharge of otlicial
government business.
2. Any officer or cmployee of a foreign government who is exempt by reason of express
provision offederallaw or international treaty.
3. Room rental payment made to any hospital, medical clinic, convalescent home or home
for aged people.
4. Any person as to whom, or any occupancy as to which, it is beyond the power oCthe
City to impose the tax.
Procedure. Each transient desiring an exemption from the transient lodging tax must file a
tax exemption certificate with the hotel at thc timc room rental payment is made to the
operator. The tax exemption certificate shall indicate the basis for the exemption and shall
19 be signcd under penalty of perjury. Tax exemption certificate forms shall be prescribed by,
and may be obtained from, the City Clerk.
20
21
A.
22
23
24
25
B.
26
27 /II
28 /II
3.55.040
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 information report for the
prior month and shall remit to the City Clerk the transient lodging tax collected during thc
prior month. The lodging information report shall indicate the amount received for room
rental and the amount oftransient 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.
Altcrnate 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 quartcrly basis. Applications to use the quarterly deadline shall be made in writing.
RLS/cd [Tl ;Lordl
3
June 27, 2U02
KC-ll27
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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.
,
.l
4 3.55.045
Refunds.
3.55.050 Penalties.
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A. Delinquency.
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1.
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24 2.
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.l.
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5 A.
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B.
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C.
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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 remittance in the following circumstances:
1.
2.
The tax was collected from a person who was not a transient.
The amount of tax collected from a transient exceeds the amount due.
3.
4.
The amount of tax remitted by the operator exceeds the amount due.
The City lacked the authority to impose the tax.
Transient Grounds. A transient who has remitted a transient lodging tax directly to the City,
rather than indirectly by means of payment to an operator, may obtain a refund of all or a part
of such remittance in the following circumstances:
1. The tax was collected trom a person who was not a transient.
2. Thc .unount of tax remitted by the transient exceeds the amount duc.
3. The City lacked the authority to impose the tax.
Procedure. Each person desiring a refund must tile a refund claim with the City Clerk within
thrcc ycars of the date of remittance of the transient lodging tax. The refund claim shall
indicate the basis for the refund and shall be signed under penalty of perjury. Refund claim
forms shall be prescribed by, and may be obtained from, the City Clerk. No refund shall be
paid unless the claimant produces written records demonstrating entitlement to the refund.
An operator who receives a refund of tax improperly paid by another person shall forward
the refund to such person within tive days of receipt.
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 sixticth day following thc deadline for such remittance
shall pay, in addition to the amount of the tax, a delinquency penalty
of fifty percent of the amount of thc tax.
An opcrator who remits a transient lodging tax after the sixtieth day
following the deadline for such remittance shall pay in addition to the
amount ofthe tax the following penalties: (i) a delinquency penalty
of one hundred percent of the amount of the tax; and (ii) interest on
1{],S/cd [TIT.ordl
,1
June 27. 2002
KC-1l27
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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.
3
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12 B.
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15 C.
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the total of thc tax and the delinquency penalty. Interest shall be at
the rate of eighteen percent per annum and shall be computed from
the sixty-first day of delinquency until the date of remittance of the
tax and delinquency penalty to the City Clerk.
B.
Fraud. If thc City Clcrk determines that the nonpayment of a transient lodging tax is due to
fraud of the operator, then the operator shall pay, in addition to the amount of the tax, a fraud
penalty of twenty-five percent of the amount of the tax.
3.55.060
Determination of tax by City Clerk.
A.
Determination. If an operator fails to collcct and remit the transient lodging tax in
accordance with this Chapter, 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.
Notice. Upon determining thc amount of transient lodging tax and penalty due, the City
Clerk shall notify the operator in writing. If the operator does not request a hearing on such
amount in writing within ten days of the date of issuance of the notice, then the amount shall
bc conclusive and shall be remitted to the City on or before the deadline specified in the
notice.
Hearing. If a timely hearing request is made, then the City Clerk shall notify the operator
in writing of the 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 hcaring. At such hearing,
the operator may offer evidence to rebut the determination of the City Clerk. After such
hearing. the City Clerk shall revise the initial determination as deemed appropriate and shall
notify the operator in writing of the final dctcrmination of the transient lodging tax and
penalty that is due. Such amount shall be remitted to the City within fifteen days from the
issuancc 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
21 lodging tax or penalty owed by the operator may appeal to the Common Council in accordance with
the provisions of Chapter 2.64 ofthis Code. Any transient who is aggrieved by a City Clerk decision
22 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
23 Common Council detcrnlines is owed to the City shall be remitted to the City Clerk on or before the
deadline set by the Common Council.
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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:
I.
Thc name of a person who will occupy, or who is entitled to
occupy, the lodging space.
RLS/ed ITLTord I
JUlle 27,2002
Me-Il27
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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.
3
4
5
2.
The total number of people who will occupy, or who are
entitled to occupy, the lodging spacc.
6
3.
4.
Thc datc thc occupancy will commence and the expected date
of termination.
The identification of the lodging space by number.
7
8
5.
The room rental to be charged for the lodging space.
9 Transient registration cards shall bear consecutive numbcrs that shall bc preprinted on the
cards by a print shop or manufacturer of the cards. Voided cards shall be kept for audit
10 purposes.
11 B.
12
Daily Summary Sheets. Each opcrator 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:
13
1.
The name of a person who will occupy, or who is entitled to occupy, each lodging
space that is provided to a customcr that day.
14
15
2. The ;C'~<1tification by number of each lodging space provided to a customer.
3. The daily room rental charge and amount paid lor each lodging space provided to a
16 transient.
17 4. The number of the transient registration card applicable to each lodging space provided
to a transient.
18
3.55.080
Hotel registration.
19
Within thirty days after the effective date of the ordinance codified in this Chapter, or within
20 thirty days after commcncing busincss, 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 Clcrk
21 shall issue the operator a "Transient Lodging Registration Certificate" that at a minimum states the
following:
22
A. Thc namc ofthc opcrator.
23
B. The address of the hotel.
24
C. The issuance date of the certificate.
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26
27
D.
This Transient Lodging Registration Certificate 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
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RLS/cd [TLI.ordJ
6
June 27. 2002
Me-U27
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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.
,
.)
4 limitcd to those requiring a permit from any board, commission, department or of lice of this
City. This certi Ilcate does not constitute a pennit.
5
Each operator shall at all times conspicuously post its Transient Lodging Certificate on the
6 premises 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 Ilnallodging 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-five days of the operator's
cessation of such activity.
10
3.55.100
Sale or ownership transfer of hotel.
11
Ifan operator sells or otherwisc transfers ownership of its hotel, then the operator's successor
12 shall bc responsible for remittancc of any transient lodging tax and penalty owed by the operator to
the City.
13
3.55.110
Liens.
14
A.
The City Clerk shall 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 corresponding parcel number designations and addresses of the properties on which
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 propcrty owners. The Common Council may
modify the report as deemed neccssary and shall confirm the final report by rcsolution.
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B.
The City CJerk shall file a certified copy of the confirmation resolution with the Auditor of
the County of San Bernardino, State of California, directing that the unpaid transient lodging
taxes and penalties be entered as lien charges against the respective properties as they appcar
on the current asscssment rolls. Liens will be collected at the same time and in the same
mannCf, 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.
20
21
22
3.55.120
Actions to collect.
23
A.
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.
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25
26
27 B.
Obligation of Operator. Each operator shall be obligated to pay to the City all transient
lodging taxes actually collected, as well as thc amount of any such taxes that were lawfully
imposed but not collected by the operator. This obligation includes the duty to pay to the
28
RLSlcd ITLT.ordl
7
June 27, 2002
MC-Il27
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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.
"
~
5 3.55.130
4 City all penalties and intercst specified by law.
6 A.
7
8 B.
9
10 3.55.140
II A.
12 B.
13
c.
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15
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17
18
D.
3.55.150
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 representativcs 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.
Any person who willfully violates this Chapter shall be guilty of a misdemeanor.
Any 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.
Any person who willfully aids another person to violate subsection B shall be guilty of a
misdemeanor.
A prosecution for violation of this Chapter shall be instituted within five years after the
commissions of the offense. or within two years after the discovery of the violation,
whichever is later.
Enforcement-Citing authority.
It shall be the duty of the City Clerk, or his or her authorized representatives, to enforce the
19 provisions of this Chapter. The City Clerk and his or her authorized representatives 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
Prerequisite for suit.
22 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged
to have becn erroneously or illegally determined or collectcd unless a refund claim has been duly
23 filed.
24 3.55.170
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 ^, 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 adoptcd by the Common Council.
27
28 1/1
RLS/ed rrJ~TonlJ
x
June 27, 2002
Me-Il2]
'.
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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.
"
-,
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 statutcs, 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 such
applicable law or regulations, and the remainder of this Chapter shall not be affected thereby.
7
8 SECTION 3. This Ordinancc 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 /II
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RI.S/,d ITITurd] 9 June 27.2002
I'
Ke-il27
AN ORDINANCE OF THE CITY OF SAN BERNARDINO 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.
o
~
4 I HEREBY CERTIFY that the foregoing Ordinance was duly adoptcd by the Mayor and
5 Common Council of the City of San Bernardino at a j~~~~ meeting thereof: held on the ~ day
6 of
July
, 2002, by the following vote, to wit:
7 COUNCIL MEMBERS:
8 ESTRADA
9 LIEN
10 MCGINNIS
11 DERRY
12 SUAREZ
13 ANDERSON
14 MC CAMMACK
15
AYES
NAYS
ABST AIN ABSENT
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--X--
---X--
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Yf!moiAtu rwdYtl/V J\n/llfJ.t
City plerk "' ~
2002.
16
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19
The foregoing Ordinance is hereby appr
20
.i~/u~
V ALLES, Mayor
of San Bernardino
Approved as to form
21 and legal content:
22 JAMES F. PENMAN
City Attorney
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RLS/td [TLT.ord]
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June 27, 2002