HomeMy WebLinkAboutCC ORD 2002-2195 Amends § 4.32.020, definitions, § 4.32.030, tax imposed, § 4.32.040, exemptions, § 4.32.070, operator returns, § 4.32.110, operator records, § 18.04.684, transient (4.32, 18.04)ORDINANCE NO. 2002 - 2195
AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF NATIONAL CITY AMENDING
TITLE 4 OF THE NATIONAL CITY MUNICIPAL CODE
BY AMENDING CHAPTER 4.32 RELATING TO
TRANSIENT OCCUPANCY TAX, AND
AMENDING TITLE 18, CHAPTER 18.04
RELATING TO DEFINITIONS OF "TRANSIENT"
BE IT ORDAINED by the City Council of the City of National City that the
National City Municipal Code is amended as follows:
Section 1. That Title 4, Chapter 4.32 is amended by amending Sections 4.32.020,
4.32.030, 4.32.040, 4.32.070 and 4.32.110 to read as follows:
4.32.020 Definitions. Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter:
A. "Hotel" means any structure, or any portion of any structure, which is occupied or
intended or designed for temporary occupancy by guests for dwelling, lodging or sleeping
purposes, and includes any inn, tourist home or house, motel, studio hotel, bachelor hotel,
lodging house, rooming house, apartment house, dormitory, public or private club, any
mobilehome, house trailer or recreational vehicle located at a fixed location, or any other similar
structure or portion thereof used for temporary occupancy.
(B through E - No change.)
F. "Tax administrator" means the City Treasurer or Finance Director.
G. "Transient" means any person who exercises temporary occupancy or is entitled to
temporary occupancy in a hotel, as defined, by reason of concession, permit, right of access,
license or other agreement that is subject to the provisions of Civil Code Section 1940(b).
4.32.030 Tax imposed. A. For the privilege of occupancy in any hotel, each
transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged
by the operator for each day of the first thirty (30) days of occupancy. In determining whether a
person is a transient subject to tax, uninterrupted periods of time extending both prior and
subsequent to the effective date of the ordinance codified in this chapter may be considered. The
tax is due for each full or partial consecutive period of occupancy by that transient. Said tax
constitutes a debt owed by the transient to the city, which is extinguished only by payment to the
operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the
rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with
each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the
hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator
may require that such tax shall be paid directly to the tax administrator.
B. Any tax collected shall be refunded to a transient guest after his or her occupancy
exceeds thirty (30) continuous days. Refund of tax shall not alter the transient status of the guest
under Civil Code Section 1940(b).
2002 Ordinance Transient Occupancy Tax
4.32.040 Exemptions.
A. No tax shall be imposed:
1. When hotel rents are directly paid by the United States Government or
its agencies or instrumentalities, or by a transient while he or she is on official business as an
employee of the United States Government or a federal agency or instrumentality. This
exemption does not exempt a transient who is employed by a business entity that is under
contract to a federal entity from payment of the tax for a room rented by that transient even
though the payment is later to be reimbursed by the federal entity;
2. When hotel rents are directly paid by the State of California or a state
agency. This exemption does not exempt a transient who is employed by the State from payment
of the tax for a room rented by that transient even though the payment is later to be reimbursed to
the transient by the State.
3. When the transient is by treaty or federal or state law exempt from
payment of transient occupancy taxes.
B. No exemption shall be granted under subsections (A)(1), (A)(2) or (A)(3) except
upon a claim therefore 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, official travel orders, government
credit card payment vouchers, 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.
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 the tax administrator, 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 return is filed as of the date of the receipt
issued by the tax administrator or if mailed as of the date of postmark, provided payment is
actually received by the tax administrator. The tax administrator may establish shorter reporting
periods for any certificate holder when deemed necessary in order to insure collection of the tax
and the tax administrator 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.
4.32.110 Operator — Records. It shall be the duty of every operator liable for the
collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a
period of three calendar years, excluding the then current year, all records as may be necessary to
determine the amount of such tax as the operator may have been liable for the collection of and
payment to the city, which records the tax administrator shall have the right to inspect at all
reasonable times.
2002 Ordinance 2
Transient Occupancy Tax
Section 2.
follows:
That Title 18, Chapter 18.04, Section 18.04.684 is amended to read as
18.04.684 Transient. "Transient" means any person who exercises temporary
occupancy by reason of concession, permit, right of access or license under the provision of Civil
Code Section 1940(b).
Section 3. That the City Council fmds that the proposed code amendments to Title
18 are exempt from the California Environmental Quality Act (CEQA), on the basis that there
is no possibility that the proposal will have a significant environmental effect, since the
amendments will modify the Code requirements regarding occupancy in hotels, motels and
other temporary housing and will neither modify the zoning designations nor increase the
intensity of use for any property.
Section 4. That the City Council fmds that the proposed Code Amendment to
Chapter 18.04 is consistent with the General Plan, since the General Plan contains policies that
encourage the careful review of uses that are compatible with adjoining neighborhoods and
business districts and the economic development goals of the General Plan to provide a favorable
climate for attracting new, high -quality business activity into the City.
PASSED and ADOPTED this 12TH day of MARCH
ATTEST:
Michel R. Dalla City Clerk
APPROVED AS TO FORM:
fTh'3 ,
George H. Eiser, III
City Attorney
, 2002.
George H. Waters, Mayor
2002 Ordinance 3
Transient Occupancy Tax
Passed and adopted by the Council of the City of National City, California, on March 12, 2002,
by the following vote, to -wit:
Ayes: Councilmembers Beauchamp, Inzunza, Morrison, Zarate. Waters.
Nays: None.
Absent: None.
Abstain: None.
AUTHENTICATED BY:
GEORGE H. WATERS
Mayor of the City of National City, California
City(Clerk of the Cit f of National City, California
By:
Deputy
I HEREBY CERTIFY that the foregoing ordinance was not finally adopted until seven calendar
days had elapsed between the day of its introduction and the day of its final passage, to wit, on
January 22, 2002, and on March 12, 2002.
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
member 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 correct copy of
ORDINANCE NO. 2002-2195 of the City Council of the City of National City, passed and
adopted by the Council of said City on March 15, 2002.
City Clerk of the City of National City, California
By:
Deputy