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HomeMy WebLinkAboutOrd 1978-1804' ORDINANCE NO. 1804 AN ORDINANCE OF THE CITY OF CHULA VISTA AMENDING SECTIONS 3. 40. 020 , 3. 40 . 030, 3. 40 . 040, 3. 40 . 050 ' AND 3. 40 . 060 OF THE CHULA VISTA MUNICIPAL CODE RELATING TO IMPOSING A TAX UPON THE PRIVILEGE ' OF TRANSIENT OCCUPANCY AND PROVIDING FOR THE COLLECTION THEREOF The City Council of the City of Chula Vista does ordain as follows : � SECTION I ; That Sections 3 . 40 . 020 , 3 . 40 . 030, 3 .40. 040 , 3 .40. 050 and 3. 40. 060 of the Chula Vista Municipal Code be, and the same are hereby amended to read as follows: CHAPTER 3. 40 TRANSIENT OCCUPANCY TAX. Sec. 3 .40. 020 Definitions. Except where the context otherwise requires, the definitions given in this section govern the con- struction of this chapter: A. "Hotel" means any structure, or any portion of any structure, which is occupied or in- , tended or designed for occupancy be trans- ients for dwelling, lodging or sleeping ' purposes and is held out as such to the _ public. "Hotel" does not mean any hospital convalescent home or sanitarium; B. "Campsite" means any area which is occupied or intended or designed or improved for occupancy by transients utilizing recre- • ational vehicles, motor homes, or mobile trailers for dwelling, lodging or sleeping purposes and is held out as such to the public. Campsite does not include any mobile home park; C. "Occupancy" means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes; D. "Operator" means the person who is proprietor of the hotel, or manager of a campsite, whether in the capacity of owner, lessee, sublassee, mortgagee in possession, licensee, or any other capacity. Where the operator performs . his functions through a managing agent of any type or character oth?r than an employee , the managing agent shall also be deemed an opera- tor for the purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered • to be compliance by both; -1- E. "Person" means any individual, firm, partner- ship, 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; F. "Rent" means the consideration charged for the occupancy of space in a hotel or campsite . valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of_any_kind or nature, without any deduction th'ereform whatsoever; G. "Transient" means any person who exercises . occupancy or is entitled to occupancy by reason of concession, permit, right of access , license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full ' days. Any person who in fact exercises occupancy or in fact is entitled to occupancy for a period of thirty-one days or more, counting portions of calendar days as full days, shall be deemed not to have been a transient with respect to the � first thirty days of occupancy or entitlement to occu- pancy. Sec. 3. 40.030 .Imposition-Rate-Payment. For the privilege of occupancy in any hotel or campsite, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. 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 or campsite at the time the rent is paid. I£ 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 or campsite. If for any reason the tax due is not paid to the operator of the hotel or campsite , the Director of Finance may require that such tax .shall be paid directly to the Director of Finance of the city. . • Sec. 3 .40. 040 Exemptions. Except as may be otherwise provided by law, there shall be no exemption from the imposition of this tax for federal, state or local officers and employees traveling on official .business; provided, further, that this tax shall not be imposed for any accommodations where the rental thereof is at the rate of five dollars ($5 .00) a day or less . -2- oy I Sec. 3 . 40. 050 Operator-Collection Duties Generally. Each operator shall collect the tax imposed by this chapter to the �same extent and at the same time as the rent is coTlected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient sha11 receive a receipt for payment from the operator. No operator of a hotel or _campsite shall advertise or state in any manner, whether directly or indirectly, that the tax, or any part thereof will be assumed or absorbed by the opera- tor, or that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner hereinafter provided. + Sec. 3. 50 . 060 Operator-Registration and Certificate Required-Contents-Posting. ' Within thirty days after July 23 , 1971, or within thirty days after commencing business , whichever is later, each operator of any hotel or campsite renting occupancy to transients shall register said hotel or campsite with the Director of Finance and obtain from him a "transient occupancy registration certificate" to be at all times posted in a conspicuous place on the premises. Said certificate shall, among other things, state the following: A. The name of the operator. B. The address of the hotel or campsite; C. The date upon which the certificate was issued; D. "This Transient Occupancy Registration Certifi- cate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax• Ordinance by regi- stering with the Director of Finance for the - purpose of collecting from transients the � Transient Occupancy Tax and remitting said tax to the Director of Finance. This certifi- cate does not authorize any person to conduct any unlawful business or to conduct any unlaw- ful 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 consti- tute a permit. " SECTION II: This ordinance shall become effective upon first reading and adoption. Presented by Approved as to form by 1 %� ������ � � Gordon K. Grant, Director of George D. Lindberg, City Atto ney Finance • -3- �� APPROVED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF CHULQ VISTA, CALIFORNIA, . qT FIRST READING THIS Z9TFi DAY OF JUNE , 197�_, by the following vote, to—wit: AYES� Councilmen EGDANL HYDE, GILLOW, SCOTT, COX' � NAYES� Counciimen NONE ABSTAIN: Councilmen NONE ABSENT: Councilmen NONE C���'� Mayor of ihe City of Chu Vista ATTES City Clerk STATE OF CALIFORNIA ) COUNTY OF SAN DIEGO ) ss. CITY OF CHULA VISTA ) I, JENNIE M. FULASZ, CMC, CITY CLERK of the City of Chula Vista, California, DO HEREBY CERTIFY ihat ihe .above and foregoing is a full, irue and correct copy of ,and that the same has not been amended or repealed. DATED (seal) City Clerk CC-660 ��o'�"