HomeMy WebLinkAboutCC ORD 1993-2056 Adds § 4.32.080(F), amends §§ 4.32.040 and 4.32.070 and repeals Ords. 2017 and 2038, transient occupancy tax (4.32)follows:
ORDINANCE NO. 93-2056
AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF NATIONAL CITY
AMENDING SECTIONS 4.32.040, 4.32.070,
AND 4.32.080 OF THE NATIONAL CITY MUNICIPAL CODE,
AMENDING SECTION 7 OF ORDINANCE NO. 1100, AND
REPEALING ORDINANCE NOS. 91-2017 AND 92-2038
BE IT ORDAINED by the City Council of the City of National City as
Section 1. That Section 4.32.040 of the National City Municipal Code
is hereby amended to read as follows:
4.32.040 Exemptions. No tax shall be imposed:
A. When hotel rents are directly paid by the U.S.
Government or the State of California or their respective agencies. This
exemption does not exempt a transient who is employed by an exempt entity
from payment of the tax when the payment is later to be reimbursed by the
entity.
B. When the transient is by treaty or federal or state law
exempt from payment of transient occupancy taxes.
No exemption shall be granted under Subsections A or B except upon a
claim therefor made at the time rent is collected and under penalty of
perjury upon a form prescribed by the tax administrator. Documentation
in support of the claim for exemption, such as copies of government issued
contracts, purchase orders or checks, shall be presented with the exemption
form. Completed exemption forms along with supporting documentation
shall be returned to the Tax Administrator with the corresponding tax
remittance.
Section 2. That Section 4.32.070 of the National City Municipal Code,
and Section 7 of Ordinance No. 1100, are hereby amended to read as follows:
Continued on Page Two
Ordinance No. 93-2056
Page 2 of 2
4.32.070 Operator -- Returns. Each operator shall, on or
before the last day of the month following the close of each calendar
month, or at the close of any shorter reporting period which may be
established by the tax administrator, make a return to the tax administrator,
on forms provided by him, of the total rents charged and received and the
amount of tax collected for transient occupancies. At the time the return
is filed, the full amount of the tax collected shall be remitted to the tax
administrator, with any exemption forms and supporting documentation
applying to the reporting period. The tax administrator may establish
shorter reporting periods for any certificate holder if he deems it necessary
in order to insure collection of the tax and he may require further
information in the return. Returns and payments are due immediately upon
cessation of business for any reason. All taxes collected by operators
pursuant to this chapter shall be held in trust for the account of the city
until payment thereof is made to the tax administrator.
Section 3. That Section 4.32.080 of the National City Municipal Code
is amended by adding subsection F thereto, to read as follows:
F. Exemptions Disallowed. Any exemption deducted from
total rents without proper documentation or submission of the exemption
form shall be disallowed by the tax administrator. The operator shall have
thirty days from notice by the tax administrator or his/her delegate to
submit forms and documentation before the tax and a penalty assessed on
the disallowed exemption amount is due.
repealed.
ATTEST:
Section 4. That Ordinance Nos. 91-2017 and 92-2038 are hereby
PASSED and ADOPTED this 23rd day of march , 1993.
/DI /4 M5
George H. Waters, Mayor
&1,,t. anA.fv—c...
Lo ityJAnne Peoples, City
APPROVED AS TO F RM:
14 31r.
George H. Eiser, III
City Attorney
Passed and adopted by the Council of the City of National City, California,
on March 23, 1993 by the following vote, to -wit:
Ayes: Councilmen
Nays: Councilmen
Absent: Councilmen
Abstain: Councilmen
AUTHENTICATED BY:
Inzunza, Morrison, Zarate
Dalla, Waters
None
None
GEORGE H. WATERS
Mayor of the City of National City, California
Ci y Clerk of the City of Nationality, California
By:
Deputy
I HEREBY CERTIFY that the foregoing ordinance was not finally adopted
until seven calendar days had elapsed between the days of its introduction
and the days of its final passage, to wit, on
and on
March 23, 1993
March 16, 1993
I FURTHER CERTIFY THAT said ordinance was read in full prior to its
final passage or that the reading of said ordinance in full was dispensed
with by a vote of not less than a majority of the members elected to the
Council and that there was available for the consideration of each mem-
ber of the Council and the public prior to the day of its passage a written
or printed copy of said ordinance.
I FURTHER CERTIFY that the above and foregoing is a full, true and cor-
rect copy of ORDINANCE NO.93-2056of the City of National City, passed
and adopted by the Council of said City on March 23, 1993
(Seal)
City Clerk of the City of National City, California
By:
Deputy