HomeMy WebLinkAboutMC-1006
Adopted: November 17, 1997
Effective: February 4, 1998
ORDINANCE NO. Me-1006
I AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING CHAPTER
3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING CHAPTER 3.54 TO
2 THE SAN BERNARDINO MUNICIPAL CODE RELATING TO TRANSIENT LODGING
TAX
3
4
5
6
THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO
ORDAIN AS FOLLOWS
SECTION 1. Chapter 3.52 of the San Bernardino Municipal Code is hereby repealed.
SECTION 2. Chapter 3.54 is hereby added to the San Bernardino Municipal Code to read
7 as follows:
HTC:ea [TOT Ord]
November 6, 1997
Me-lo06
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
I CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3
4
5
6
Violation-Penalty
3.54 140
3.54 150
3.54160
Retention and Examination of Records.
Enjoining Collection Forbidden.
3.54010
Definitions.
The words and phrases set out in this section, when used in this chapter, shall, for the
7 purposes ofthis chapter, have the following respective meanings except where the context clearly
Indicates a different meaning:
8
A. "Hotel" means any public or private hotel, inn, hostelry, tourist home or house, motel,
9 roominghouse or other lodging place within the city offering lodging, wherein the owner and
operator thereof, for compensation, furnishes lodging to any transient as defined in subsection D of
10 this section.
II B. "Permanent resident" means any person who, as of a given date, has occupied or has
had the right to occupy a room or rooms in a particular hotel, as defined in subsection A of this
12 section, for the ninety consecutive days next preceding such date.
13 C. "Room rental" means the total charge made by any such hotel for lodging andlor
lodging space furnished any such transient. If the charge made by such hotel to such transient
14 includes any charge for services or accommodations in addition to that oflodging, and/or the use of
lodging space, then such portion of the total charge as represents only room and/or lodging space
15 rental shall be distinctly set out and billed to the transient by such hotel as a separate item.
16 D "Transient" means any person who, for any period of not more than ninety
consecutive days, either at his own expense or at the expense of another, obtains lodging or the use
17 of any lodging space in any hotel as defined in subsection A of this section, for which lodging or use
of lodging space a charge is made.
18
E. "Operator" means the person who is proprietor of the hotel, whether in the capacity
19 of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity Where the
operator performs his functions through a managing agent of any type or character other than an
20 employee, the managing agent shall also be deemed an operator for the purposes of this Chapter and
shall have the same duties and liabilities as his principal. Compliance with the provisions of this
21 Chapter by either the principal or the managing agent shall, however, be considered to be compliance
by both.
22
F "Person" means any individual, firm, partnership, joint venture, association, social
23 club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver,
trustee, syndicate, or any other group or combination acting as a unit.
24
25
26
27
28
3.54.020
A.
Tax imposed - Rate - Revenue measure.
There is imposed and levied on each and every transient a tax equivalent to ten
percent (10%) of the total amount paid for room rental by and for any such transient
to any hotel, which tax shall be collected from the transient at the time and in the
manner provided in Section 3.54 030
HTC:ea [TOT.Ord]
2
November 6, 1997
Me-l006
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
I CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3
4
5
6
7
8
9
3.54030
A.
10
3.54.033
II
A.
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
3.54.035
HTC:ea [TOT Ord]
B.
The tax is levied for revenue purposes and is necessary for the usual financial
operation of the city and when collected shall be made a part of the general funds of
the city
Collection of tax.
On and after the effective date of the ordinance codified in this chapter, every person
receiving any payment for room rental with respect to which a tax is levied under this
chapter shall collect the amount of tax imposed from the transient on whom the same
is levied or from the person paying for the room rental, at the time payment for the
room rental is made.
B.
The taxes required to be collected under this chapter shall be deemed to be held in
trust by the person required to collect the same until remitted as required in Section
3.54040.
Refunds.
B
Whenever the amount of tax or penalty has been overpaid or paid more than once or
has been erroneously or illegally collected or received by the City under this Chapter,
it may be refunded as provided in subsections B and C of this section provided claim
in writing therefor, stating under penalty of peIjury the specific grounds upon which
the claim is founded, is filed with the City Clerk within three years of the date of
payment. The claim shall be on forms furnished by the City Clerk.
An operator may claim a refund or take as credit against taxes collected and remitted
the amount overpaid, paid more than once or erroneously or illegally collected or
received when it is established in a manner prescribed by the City Clerk that the
person from whom the tax has been collected was not a transient; provided however,
that neither a refund nor a credit shall be allowed unless the amount of the tax so
collected has either been refunded to the transient or credited to rent subsequently
payable by the transient to the operator
C.
A transient may obtain a refund of taxes overpaid or paid more than once or
erroneously or illegally collected or received by the City by filing a claim in the
manner provided in subsection A of this section, but only when the tax was paid by
the transient directly to the City Clerk, or when the transient, having paid the tax to
the operator, establishes to the satisfaction of the City Clerk that the transient has
been unable to obtain a refund from the operator who collected the tax.
No refund shall be paid under the provisions of this section unless the claimant
establishes his right to the refund by written rec.)rds showing entitlement to the
refund.
D
Exemptions.
A. No tax shall be imposed upon.
I
Any officer or employee of the United States Government or the State of
California for lodging obtained by that officer or employee in the discharge
of official government business;
3
November 6, 1997
Me-1006
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
1 CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3
4
5
6
7 3.54040
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26 I I I
3.54.050
27 I I I
28 I II
HTC:ea [TOT.Ord]
2.
Any officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty
B.
Room rental paid to any hospital, medical clinic, convalescent home or home
for aged people.
No exemption shall be granted except upon a claim therefor made at the time rent is
collected and under penalty of perjury upon a form prescribed by the City Clerk.
3
Reports and remittances.
A.
The person collecting any such tax shall prepare a report upon such forms and setting
forth such information as the City Clerk may prescribe and require, showing the
amount of room rental charges collected, and the tax required to be collected, and
shall sign and deliver the same to the City Clerk with a remittance of the tax.
The reports and remittances shall be due the twenty-fifth day of each month covering
the amount of tax collected during the preceding month.
Any person operating a hotel regularly throughout the year may, upon written
application to, and with the written consent of, the City Clerk, make reports and
remittances on a quarterly basis in lieu of the monthly basis provided in subsection
B of this section.
B.
C.
D If the remittance is by check or money order, the same shall be payable to the City
Delinquent payment-Penalty
A. Delinquency
I
Any operator who fails to remit any tax imposed by this Chapter within the
time required and up to a period of thirty days thereafter shall pay a penalty
of twenty-five percent of the amount of tax in addition to the amount of the
tax.
2.
Any operator who remits any delinquent remittance between the thirtieth day
or on or before the sixtieth day following the date on which the remittance
first became delinquent shall pay a delinquency penalty of fifty percent of the
amount of the tax in addition to the amount of the tax.
3
Any operator who remits any delinquent remittance after the sixtieth day
following the date on which the remittance first became delinquent shall pay
a delinquency penalty of one hundred percent of the amount of the tax in
addition to the amount of the tax, together with interest on the total tax and
delinquency penalty at the rate of eighteen percent per annum computed from
the sixty-first day of such delinquency until paid.
4
November 6, 1997
Me-loot>
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
I CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
3.54.060
A.
3.54.065
B.
Fraud. If the City Clerk determines that the nonpayment of any remittance due under
this Chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax
shall be added thereto in addition to the penalties stated in Subsection A of this
section.
C.
Penalties Merged with Tax. Every penalty imposed under the provisions of this
section shall become a part of the tax herein required to be paid.
Failure to collect and report tax - Determination oftax by City Clerk.
If any operator fails or refuses to collect the tax and to make, within the time
provided in this Chapter, any report and remittance of the tax or any portion thereof
required by this Chapter the City Clerk shall proceed in such manner as he may deem
best to obtain facts and information on which to base the estimate of the tax due. As
soon as the City Clerk procures such facts and information as he is able to obtain
upon which to base the assessment of any tax imposed by this Chapter and payable
by any operator who has failed or refused to collect the same and to make such report
and remittance, he shall proceed to determine and assess against such operator the tax
and penalties provided for by this Chapter.
In case such determination is made, the City Clerk shall give a notice of the amount
so assessed by serving it personally or by depositing it in the United States mail,
postage prepaid, addressed to the operator so assessed at his last known place of
address.
B
c.
Such operator may within ten days after the serving or mailing of such notice make
application in writing to the City Clerk for a hearing on the amount assessed. If
application by the operator for a hearing is not made within the time prescribed, the
tax and penalties, if any, determined by the City Clerk shall become final and
conclusive and immediately due and payable. If such application is made, the City
Clerk shall give not less than five days' written notice in the manner prescribed in this
section to the operator to show cause at a time and place fixed in said notice why the
amount specified therein should not be fixed for such tax and penalties. At such
hearing, the operator may appear and offer evidence why such specified tax and
penalties should not be so fixed.
D
After such hearing, the City Clerk shall determine the proper tax to be remitted and
shall thereafter give written notice to the person in the manner prescribed in this
section of such determination and the amount of such tax and penalties. The amount
determined to be due shall be payable after fifteen days unless an appeal is taken as
provided in Section 3.54 065
Appeal.
Any operator aggrieved by any decision of the City Clerk with respect to the amount
25 of such tax and penalties, if any, may appeal to the Common Council in accordance with the
provisions of Chapter 2.64 Any amount found to be due by the Council shall immediately
26 become due and payable upon the service of notice.
27 3.54.070
28
HTC:ea [TOT.Ord]
A.
Registration cards, daily summary sheets, and bank accounts.
Registration cards. The operator shall, as each room in a hotel is rented to a
5
November 6. 1997
Me-l006
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
I CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20 C.
B.
21
22
23 3.54.075
transient, fill out and maintain on file a registration card which contains, at a
minimum, the following information:
I
The name of at least one (1) person who will occupy, or who is entitled to
occupy, the room;
The total number of people who will occupy or who are entitled to occupy,
the room,
2.
3
4
The identification of room by number;
The date the occupancy commences and the expected date of the departure
of the transients; and
5 The daily rate charged and amount collected as and for rental of the room.
Registration cards shall bear consecutive numbers which shall be preprinted on the
registration cards by a print shop or manufacturer of the cards.
6.
V oided cards shall also be kept for audit purposes.
Daily Summary Sheets. The operator of each hotel within the City shall maintain a
daily summary sheet for each day the hotel is open for business containing, at a
minimum, the following information.
I
The name of at least one (I) person entitled to occupancy of each room which
is rented or occupied that day;
2.
3
4
The room number;
The daily rate and amount paid for the rental of the room; and
The number of the registration card applicable to the rental of the room.
Bank Accounts. The operator shall maintain in a banking institution one or more
accounts which shall be used exclusively for the deposit of rentals and expenditures
relating to the hotel. All receipts from the operation of the hotel shall be deposited
in such accounts. Bank statements, deposit slips, canceled checks and other
withdrawal forms shall be maintained on file by the operator
Operator's duties.
24 Each operator shall collect the tax imposed by this Chapter to the same extent and at
the same time as the rent is collected from every transient. The amount of tax shall be
25 separately stated from the amount of the rent charged, and each transient shall receive a
receipt for payment from the operator. No operator of a hotel shall advertise or state in any
26 manner, whether directly or indirectly, that the tax or any part thereof will assumed or
absorbed by the operator, or that it will not be added to the rent, or that, if added, any part
27 will be refunded except in the manner provided in Section 3.54.033
28
HTC:ea [TOT.Ord]
6
November 6. 1997
Me-1006
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
I CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3
3.54080
Registration.
Within thirty days after the effective dates of the ordinance codified in this Chapter,
4 or within thirty days after commencing business, whichever is later, each operator of any
hotel renting occupancy to transients shall register such hotel with the City Clerk and obtain
5 a "Transient Lodging Registration Certificate" to be at all times posted in a conspicuous
place on the premises. Said certificate shall, among other things, state the following:
6
7
8
9
10
II
12
13
14
15 3.54.090
A. The name of the operator;
B. The address of the hotel;
C. The date upon which the certificate was issued;
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 an} lawful business in an unlawful
manner, nor to operate a hotel without strictly complying with all local
applicable laws, including but not limited to those requiring a permit from
any board, commission. department or office of this City This certificate
does not constitute a permit.
Immediate payment of tax on cessation of business.
16 Whenever any person required to collect and pay to the city a tax under this chapter ceases
to operate or otherwise dispose of his business, any tax payable under this chapter to the city shall
17 become immediately due and payable and such person shall immediately make a report and pay the
tax due.
18
19
3.54 100
Successor or assignee of business to withhold tax from purchase money -
Certificate of no tax due.
20 If any person liable for any amount under this chapter sells out his business or quits the
business, his successors or assigns shall withhold sufficient of the purchase price to cover such
21 amount until the former owner produces a receipt from the City Clerk showing that all taxes due
from the person quitting, selling or assigning his business have been paid or a certificate stating that
22 no amount is due.
23 3.54110
24 A.
25
26 B.
27
28
HTC:ea [TOT.Ord]
Liability of successor or assignee for tax - Issuance of certificate.
If the purchaser of a business fails to withhold purchase price as required in Section
3.54 100, he shall be personally liable for the payment of the amount requested to be
withheld by him to the extent of the purchase price, valued in money
Within sixty days after receiving a written request from the purchaser for a
certificate, or within sixty days from the date the former owner's records were made
available for audit, whichever period expires the later, but in any event not later than
ninety days after receiving the request, the City Clerk shall either issue the certificate
or mail notice to the purchaser at his address as it appears in the records of the
7
November 6, 1997
Me-1006
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
I CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3
4 3.54120
5
6
7
8
9
10
II
12
13
3.54 130
14
A.
15
16
17
18 B
19
20
21
3.54 140
22
A.
23
24
25 B.
26
27
28
HTC:ea [TOT.Ord]
auditor-controller of the amount that must be paid as a condition of issuing the
certificate.
Assessments; delinquent payment; liens.
A.
Whenever delinquent transient lodging tax fees and appropriate penalties cannot be
collected after proper notification to the propertylbusiness owner, the total
uncollected amount including penalties and administrative fees shall become
assessments, and the City Clerk or his or her duty authorized representative shall
compile a list of such assessments together with parcel number designations and
address upon which the assessments are being fixed.
After notice and hearing, and upon confirmation of the imposition of the liens by
resolution of the Mayor and Common Council, the City Clerk shall file a certified
copy of the approved resolution with the Auditor of the County of San Bernardino,
State of California, directing that all unpaid transient lodging tax fees, and penalties
be entered as lien charges against said property as it appears 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 deli"quencies, 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
Actions to collect.
B.
Any tax required to be paid by any transient under the provisions of this Chapter
shall be deemed a debt owed by the transient to the City Any such tax collected by
an operator which has not been paid to the City shall be deemed 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 to 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 taxes
actually collected, as well as the amount of taxes which were lawfully imposed
pursuant to this section, but which, for any reason, were not collected from the
transients by the operator The operator's obligation to pay such taxes to the City
shall include the obligation to pay the City all penalties and interest due with respect
to such taxes as provided by applicable law including this section.
Violation-Penalty
Any person required to make, render, sign or verifY any report who makes any
fraudulent return, with intent to defeat or evade the determination of an amount
required by law is guilty of a misdemeanor punishable as provided in section
3.54 l40(C).
Any person who willfully aids or assists in, or procures, counsels, or advises in, the
preparation or presentation, in connection with any matter arising under this Chapter,
of a return, affidavit, claim, or document that is fraudulent or false as to any material
matter, whether or not the falsity or fraud is with the knowledge or consent of the
person authorized or required to present the return, affidavit, claim or document, is
guilty ofa misdemeanor as provided in section 3.54 140(C).
8
November 6, 1997
Me-lOOb
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
I CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3
4
5
C.
A violation of Section 3.54 l40(A) or (B) is a misdemeanor Each offense shall be
punished by a fine of less than one thousand dollars ($1,000) and not more than
($5,000), or imprisonment not exceeding one year in the county jail, or both the fine
and imprisonment in the discretion of the court.
D
Any prosecution for violation of any of the penal provisions of this section 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
Retention and Examination of Records
6
7 3.54150
8 A.
9
B.
10
11
12
3.54160
13
A.
14
15
B
16
17
Every operator shall keep such records, receipts, invoices, registration cards and
other pertinent papers in such form as the City Clerk may require.
The City Clerk or any person authorized in writing by the City Clerk may examine
the books, papers, records, registration cards or other pertinent papers of any operator
and may investigate the character of the business of the operator in order to verifY the
accuracy of the return made, or, if no return has been made by the operator, to
ascertain and determine the amount required to be paid.
Enjoining Collection Forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any
suit, action or proceeding in any court against the City or officer thereof, to prevent
or enjoin the collection of taxes sought to be collected pursuant to this Chapter.
No suit or proceeding shall be maintained in any court for the recovery of any
amount alleged to have been erroneously or illegally determined or collected unless
a claim for refund or credit has been duly filed pursuant to section 3.54 033
SECTION 3. If any part or provision of this Ordinance is in conflict or inconsistent with
18 applicable provisions offederal or state statutes, or it is otherwise held to be invalid or unenforceable
by any court of competent jurisdiction, such part or provision shall be suspended and superseded by
19 such applicable law or regulations, and the remainder of this Ordinance shall not be affected thereby
20 SECTION 4. This Ordinance shall only take effect if approved by a majority of the voters
voting in an election held on or before June 30, 1998.
21
22
23
24
25
26
27
28
/II
/II
/II
/II
/II
1/1
/II
HTC:ea [TOT.Ord] 9
November 6, t 997
Me-lOOb
AN ORDINANCE OF THE CITY OF SAN BERNARDINO REPEALING
CHAPTER 3.52 OF THE SAN BERNARDINO MUNICIPAL CODE AND ADDING
I CHAPTER 3.54 TO THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
TRANSIENT LODGING TAX
2
3 I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the Mayor and
Common Council of the City of San Bernardino at a j t. regular meeting thereof,
4 held on the ~ day of November , 1997 by the following vote, to wit:
5 Council Members:
6 NEGRETE
7 CURLIN
8 ARIAS
9 OBERHELMAN
10 DEVLIN
11 ANDERSON
12 MILLER
13
14
15
AYES
NA YS ABSTAIN
ABSENT
x
x
x
x
x
x
x
~~'i#c~RK~'-
The foregoing Ordinance is hereby approved this ~ day of November ,199v
--;;;/Y7 )!itr:a~
TOM MINOR, Mayor
City of San Bernardino
10
November 6, 1997