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CITY OF SAN BERNARDINO. REQUEST FOR COUNCIL ACTION
From:
Lee Gagnon
Business Registration Supervisor
Subject: Ordinance... Amending Sections
3.52.070,3.52.130, & Adding
Sections 3.52.045, 3.52.085,
3.52.095 & 3.52.125
Relating to Uniform
Transient Occupancy Tax
MCC Date: July 7,1997
Department: City Clerk
Date: June 26, 1997
SvnoDsis of Previous Council Action:
Recommended Motions:
That full reading of the ordinance be waived and that said ordinance be laid over for final adoption.
Yes
Amount:
Phone:
Ward:
384-5036
N/A
Contact Person: Lee Gagnon
Supporting Data Attached:
FUNDING REQUIREMENTS:
N/A
Source:(Account No.)
(Account Description):
Finance:
Council Notes:
Ordinance Laid Over
Agenda Item No. ~
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STAFF REPORT
DATE:
TO:
FROM:
SUBJECT:
June 26, 1997
Honorable Mayor and Members of the City Council
Lee Gagnon, Business Registration Supervisor
An Ordinance of the City of San Bernardino Amending Sections
3.52.070,3.52.130, and Adding Sections 3.52.045,3.52.085,
3.52.095 and 3.52.125 Relating to Uniform Transient Occupancy
Tax.
After a review of ordinances from other cities relative to Transient
Occupancy Tax, we identified certain provisions that would enhance and
update our current ordinance. The recommendations are as follows:
That each Transient Occupancy Tax remitter keep the following
records:
. pre-numbered cards used and preseIVed in numerical
order,
. maid reports, noting the rooms cleaned each day,
. a receipt book with a carbon copy of receipts issued,
. daily telephone system summary reports,
. a daily summary which includes the date, room number,
registration card number, and name of each guest in-
house each night. This summary should include any
revenue amount paid by each guest,
. a separate business bank account to be kept solely for
motel revenue,
. supporting documentation for exempt revenue claimed,
and
The recommended changes would augment record keeping and audit
processes thereby permitting staff to verilY the amount of Transient
Occupancy Tax collected.
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ORDINANCE NO.
ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS
3.52.070,3.52.130 AND ADDING SECTIONS 3.52.045, 3.52.085, 3.52.095 AND 3.52.125
2 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO UNIFORM
TRANSIENT OCCUPANCY TAX.
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4 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
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SECTION 1. Section 3.52.045 is hereby added to the San Bernardino Municipal Code to
Registration Cards, Daily Summary Sheets, and Bank Accounts.
"3.52.045
A.
Registration Cards. The operator shall, as each room in a hotel is rented to a
transient, fill out and maintain on file a registration card which contains, at a
minimum, the following information:
1.
The name of at least one (1) person who will occupy, or who is entitled to
occupy, the room;
2.
The total number of people who will occupy, or who are entitled to
occupy, the room;
3.
The identification of room by number;
4.
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.
Voided cards shall also be kept for audit purposes.
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June 26, 1997
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ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS 3.52.070,
3.52.130 AND ADDING SECTIONS 3.52.045, 3.52.085, 3.52.095 AND 3.52.125 OF THE SAN
BERNARDINO MUNICIPAL CODE RELATING TO UNIFORM TRANSIENT OCCUPANCY TAX.
B. 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:
1.
The name of at least on (I) person entitled to occupancy of each room
which is rented or occupied that day;
2.
The room number;
3.
The daily rate and amount paid for the rental of the room; and
4.
The number of the registration card applicable to the rental of the room.
C.
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.
The required registration cards filled out on the day of inspection shall be made available
for inspection and copying by the City immediately upon demand. All other required
registration cards, daily summary sheets, business bank statements, canceled checks and
deposit and withdrawal slips shall be made available for inspection and copying by the City
22 upon ten (10) working days notice from the City to the operator."
23 SECTION 2. Subsection B. is hereby added to Section 3.52.070 of the San Bernardino
24 Municipal Code to read as follows:
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"B.
Each operator is required to report gross rent for occupancy of rooms when filing
the tax return with the City Clerk. The accuracy of gross rent figures is important
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June 26, 1997
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ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS 3.52.070,
3.52.130 AND ADDING SECTIONS 3.52.045, 3.52.085, 3.52.095 AND 3.52.125 OF THE SAN
BERNARDINO MUNICIPAL CODE RELATING TO UNIFORM TRANSIENT OCCUPANCY TAX.
as this information will be reported to THE CALIFORNIA FRANClllSE TAX
BOARD. All forms that do not have a gross rent figure written on them will be
returned."
SECTION 3. Section 3.52.085 is hereby added to the San Bernardino Municipal Code to
read as follows:
"3.52.085
Assessments; Delinquent Payment; Liens.
A. Whenever delinquent transient occupancy tax fees and appropriate penalties cannot
be collected after proper notification to the property/business 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
addresses upon which the assessments are being fixed.
B.
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 occupancy 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 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
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County Recorder."
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June 26. 1997
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ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS 3.52.070,
3.52.130 AND ADDING SECTIONS 3.52.045, 3.52.085, 3.52.095 AND 3.52.125 OF mE SAN
BERNARDINO MUNICIPAL CODE RELATING TO UNIFORM TRANSIENT OCCUPANCY TAX.
SECTION 4. Section 3.52.095 is hereby added to the San Bernardino Municipal Code to
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"3.52.095
Audits.
The City Clerk may require any Operator, upon reasonable written notice, to provide the
City Clerk with 'access to all of the Operator's books and records relating to rents charged
by such Operator which are subject to a Tax pursuant to this chapter: If as a result of any
such audit, it is determined that a return required to be filed by such Operator pursuant to
Section 3.52.070 hereof, is inaccurate and did not include and report the correct amount
of Tax due pursuant to this Chapter, the Operator shall forthwith pay to the City all Taxes
which are shown to be due as a result of such audit, regardless of whether the Operator
collected such Taxes. The operator shall also pay all penalties and interest associated with
such audit."
SECTION 5. Section 3.52.125 is hereby added to the San Bernardino Municipal Code to
read as follows:
"3.52.125
Sale of Hotel.
Whenever a hotel is saId, the former owner and/or operator shall, within thirty (30) days
following the date of the sale file the report required pursuant to subsection 3.52.060 of
this section for the period ending as of the date of sale of the hotel. Such owner and/or
operator shall pay all taxes, penalties and interest, if any, due for the period ending upon
the date of such sale. The new owner and/or operator of the hotel shall file the report
required pursuant to subsection 3.52.060 of this section covering the period commencing
with the effective date of the sale through the close of the next calendar month."
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June 26. 1997
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ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS 3.52.070,
3.52.130 AND ADDING SECTIONS 3.52.045, 3.52.085, 3.52.095 AND 3.52.125 OF THE SAN
BERNARDINO MUNICIPAL CODE RELATING TO UNIFORM TRANSIENT OCCUPANCY TAX.
SECTION 6. Subsections B is hereby added to Section 3.52.130 of the San Bernardino
3 Municipal Code to read as follows:
4 "B. Obligation of Operator. Each operator shall be obligated to pay to the City all
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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."
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June 26, 1997
AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING
1 SECTIONS 3.52.070, 3.52.130 AND ADDING SECTIONS 3.52.045, 3.52.085, 3.52.095
AND 3.52.125 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO
2 UNIFORM TRANSIENT OCCUPANCY TAX.
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I HEREBY CERTIFY that the foregoing ordinance was duly adopted by the Mayor and
4 Common Council of the City of San Bernardino at a meeting thereof, held on
the day of , 1997, by the following vote, to wit:
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6 Council Members:
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AYES
NAYS
ABST Am ABSENT
NEGRETE
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ARIAS
OBERHELMAN
DEVLIN
ANDERSON
MILLER
Rachel Clark, City Clerk
,1997.
day of
The foregoing ordinance is hereby approved this
Tom Minor, Mayor
City of San Bernardino
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JAMES F. PENMAN,
24 City Attorney
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June 26, 1997