Note: For the statutory provisions authorizing cities
to impose a tax on transients who occupy room space within the city
limits, see Revenue and Taxation § 7280.
The ordinance codified herein shall be known as the uniform
transient occupancy tax ordinance of the city of South San Francisco.
(Ord. 554 § 1, 1966)
Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter:
means any structure, or any portion of any structure, which
is occupied or intended or designed for occupancy by transients for
dwelling, lodging or sleeping purposes, and includes any hotel, inn,
tourist home or house, motel, studio hotel, bachelor hotel, lodging
house, rooming house, apartment house, dormitory, public or private
club, mobilehome or house trailer at a fixed location, or other similar
structure or portion thereof.
means the use or possession, or the right to the use or possession,
of any room or rooms, any portion thereof, or any other space, including
for parking of vehicles, in or at any hotel for dwelling, lodging,
sleeping, or related purposes.
means the person who is proprietor of the hotel, whether
in the capacity of owner, lessee, sublessee, mortgagee in possession,
licensee or any other capacity. Where the operator performs his or
her functions through a managing agent of any type or character other
than an 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 or her 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.
means any individual.
means the consideration charged, whether or not received,
for the occupancy of space in a hotel, including for parking of vehicles,
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 therefrom whatsoever.
Whenever a third party collects the consideration charged for occupancy
on behalf of an operator, or charges a fee for arranging occupancy
on behalf of an operator but does not itself collect the consideration
charged, the rent shall be the total amount represented to the transient
by the third party as the consideration charged for the occupancy.
means the director of finance.
means any person who exercises 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 such person or
individual so occupying space in a hotel shall be deemed to be a transient
until the period of thirty days has expired unless there is an agreement
in writing between the operator and the occupant providing for a longer
period of occupancy; except that until January 1, 1982, “transient”
shall mean an individual who personally or for or with consent of
any other person exercises or is entitled to 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. In determining whether a person or individual is
a transient, uninterrupted periods of time extending both prior and
subsequent to the effective date of this section may be considered.
(Ord. 554 § 2, 1966; Ord. 807 § 1, 1980; Ord. 824 § 1, 1980; Ord. 879 § 1, 1981; Ord.
1126 § 1, 1993; Ord. 1419 § 1, 2009)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a general tax for unrestricted general
revenue purposes in the amount of eleven percent of the rent charged
by the operator and a special tax of one percent. The general tax
rate shall automatically increase each calendar year after the effective
date at a rate of one percent per year up to a maximum rate of thirteen
percent. The total general and special taxes imposed pursuant to this
chapter shall equal no more than fourteen percent of the rent charged
by the operator. If a room is rented by a firm, corporation, partnership,
joint venture or any other organization on a long-term basis, the
tax imposed by this section shall fall upon and be borne by each individual
who occupies or has the right to occupy the room for a period of thirty
consecutive days or less. The 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.
(Ord. 554 § 3, 1966; Ord. 638 § 1, 1972; Ord. 676 § 1, 1974; Ord. 772 § 1, 1978; Ord.
1126 § 2, 1993; Ord. 1364 § 1, 2005; Ord. 1419 § 1, 2009; Ord. 1555 § 2, 2018)
There is imposed a special tax upon the privilege of occupancy
in any hotel. Each transient is subject to and shall pay a special
tax of one percent of the rent charged by the operator. The revenue
generated by the one percent increment shall only be used for the
purpose of funding parks, recreation, library and public safety services
and shall be in addition to, and separated from, the general excise
tax imposed pursuant to Chapter 4.20.030. If a room is rented by a
firm, corporation, partnership, joint venture or any other organization
on a long term basis, the tax imposed by this section shall fall upon
and be borne by each individual who occupies or has the right to occupy
the room for a period of thirty consecutive days or less. The 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.
(Ord. 1364 § 1, 2005)
Notwithstanding any fee, tax, assessment or other charge for
the privilege of occupancy in any hotel, each transient is subject
to and shall pay a two-dollar-and-fifty-cent tax, the proceeds of
which shall be devoted to the acquisition, renovation, maintenance
and operation of a conference center facility in the city. The 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.
(Ord. 1066 § 1, 1989)
(a)
No
tax shall be imposed upon:
(1)
Any person as to whom, or any occupancy as to which, it is beyond
the power of the city to impose the tax herein provided;
(2)
Any officer or employee of a foreign government who is exempt by
reason of express provision of federal law or international treaty;
(3)
Any federal or state of California officer or employee when on official
business, who shall produce government identification and pay rent
by war-rant or check drawn on the treasury of the United States or
the state of California, or by credit card issued by the United States
Government or the state of California, or who provides written evidence
of such official business on a form approved in advance by the director
of finance with proper documentation so specified on the form. Copies
of the documentation for each exemption claimed must be submitted
to the director of finance with each monthly tax return filed with
the city.
(b)
No
exemption shall be granted 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. Operators who grant exemptions may be audited
by the finance director, and any exemptions found to be granted without
proper documentation shall be reimbursed to the city and the South
San Francisco Conference Center by the operator.
(Ord. 554 § 4, 1966; Ord. 807 § 1, 1980; Ord. 824 § 1, 1980; Ord. 1414 § 1, 2009)
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. If a third party collects the rent from the transient
on behalf of the operator, or otherwise arranges occupancy on behalf
of an operator, the operator shall ensure that the tax is levied on
the rent, and shall obtain from the third party any tax collected.
The operator shall remit to the city the total amount of tax owed
based on the rent. The amount of tax shall be 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 manner, whether directly or indirectly,
that the tax or any part thereof will be assumed or absorbed by the
operator, 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.
(Ord. 554 § 5, 1966; Ord. 1419 § 1, 2009)
Within thirty days after the effective date of the ordinance
codified herein, or within thirty days after commencing business,
whichever is later, each operator of any hotel renting occupancy to
transients shall register the hotel with the tax administrator and
obtain from him or her a “transient occupancy registration certificate”
to be at all times posted in a conspicuous place on the premises.
The certificate shall, among other things, state the following:
(a)
The
name of the operator;
(b)
The
address of the hotel;
(c)
The
date upon which the certificate was issued;
(d)
“This
Transient Occupancy Registration Certificate signifies that the person
named on the face hereof has fulfilled the requirements of the Uniform
Transient Occupancy Tax Ordinance by registering with the Tax Administrator
for the purpose of collecting from transients the Transient Occupancy
Tax and remitting said tax to the Tax Administrator. This certificate
does not authorize any person to conduct any unlawful business or
to conduct any 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.”
(Ord. 554 § 6, 1966)
(a)
Each
operator shall make a return, on forms provided by the city, of the
total rents charges and received and the amount of tax collected for
transient occupancies so that it is received by the tax administrator
on or before the last day of the month following the month in which
the tax is collected. It is the obligation of the operator to assure
that the tax collected shall be received by the tax administrator
within the time allowed to make a return.
(b)
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.
(Ord. 554 § 7, 1966; Ord. 1126 § 3, 1993)
(a)
Original
Delinquency. Any operator who fails to remit any tax imposed by this
chapter within the time required shall pay a penalty of ten percent
of the amount of the tax in addition to the amount of the tax.
(b)
Continued
Delinquency. Any operator who fails to remit any delinquent remittance
on or before a period of thirty days following the date on which the
remittance first became delinquent shall pay a second delinquency
penalty of ten percent of the amount of the tax in addition to the
amount of the tax and the ten percent penalty first imposed.
(d)
Interest.
In addition to the penalties imposed, any operator who fails to remit
any tax imposed by this chapter shall pay interest at the rate of
one percent per month or fraction thereof on the amount of the tax,
exclusive of penalties, from the date on which the remittance first
became delinquent until paid. Interest shall be imposed on penalties
from thirty days after an operator is notified of a delinquency.
(e)
Penalties
Merged with Tax. Every penalty imposed and such interest as accrues
under the provisions of this section shall become a part of the tax
herein required to be paid.
(Ord. 554 § 8, 1966; Ord. 807 § 1, 1980; Ord. 824 § 1, 1980)
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 tax administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the tax administrator 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, interest and penalties provided for by this chapter. In case such determination is made, the tax administrator 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. Such operator may within ten days after the serving or mailing of such notice make application in writing to the tax administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the tax administrator shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five days’ written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the tax administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 4.20.100.
(Ord. 554 § 9, 1966)
Any operator aggrieved by any decision of the tax administrator
with respect to the amount of such tax, interest and penalties, if
any, may appeal to the council by filing a notice of appeal with the
city clerk within fifteen days of the serving or mailing of the determination
of tax due. The council shall fix a time and place for hearing such
appeal, and the city clerk shall give notice in writing to such operator
at his last known place of address. The findings of the council shall
be final and conclusive and shall be served upon the appellant in
the manner prescribed above for service of notice of hearing. Any
amount found to be due shall be immediately due and payable upon the
service of notice.
(Ord. 554 § 10, 1966)
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 years, all records as may be necessary
to determine the amount of such tax as he may have been liable for
the collection of and payment to the city, which records the tax administrator
has the right to inspect at all reasonable times.
(Ord. 554 § 11, 1966)
A.
Wherever the amount of any tax, interest 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 a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three years of the date of payment. The claim shall be on forms furnished by the tax administrator.
B.
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 tax administrator 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 but only when the tax was paid by the transient directly to the tax administrator, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
D.
No refund
shall be paid under the provisions of this section unless the claimant
establishes his or her right thereto by written records showing entitlement
thereto.
(Ord. 554 § 12, 1966)
A.
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.
B.
Attorney’s
Fees and Other Costs. In an action authorized by this section, the
prevailing party shall recover court costs, attorney’s fees,
personnel costs, and auditor’s fees to be added to the judgment
and set by the court. These fees are recoverable at all levels of
trial and appeal.
C.
Recording
Certificate—Lien. If any amount required to be paid to the city
under this chapter is not paid when due, the tax administrator may,
within three years after the amount is due, file for record in the
office of the San Mateo County recorder a certificate of delinquency
of transient occupancy tax lien specifying the amount of tax, penalties,
interest, and attorney’s fees and personnel costs due, the name
and address of the operator liable for the same as it appears on the
records of the tax administrator, and the fact that the tax administrator
has complied with all provisions of this chapter in the determination
of the amount required to be paid. From the time of the recording
of the certificate of delinquency of transient occupancy tax lien,
the amount required to be paid, together with interest, penalties
and attorney’s fees, constitutes a lien upon all real property
in the county owned by operator or thereafter acquired before the
lien expires. The lien has the force, effect, and priority of a judgment
lien and shall continue for thirty years unless sooner released or
otherwise discharged.
D.
Priority
and Lien of Tax. The amounts required to be remitted and/or paid by
any operator under this chapter with penalties and interest shall
be satisfied first in any of the following cases:
1.
Whenever
the person is insolvent;
2.
Whenever
the person makes a voluntary assignment of his assets;
3.
Whenever
the estate of the person in the hands of executors, administrators,
or heirs is insufficient to pay all the debts due from the deceased;
4.
Whenever
the estate and effects of an absconding, concealed or absent person
required to pay any amount under this chapter are levied upon by process
of law. This chapter does not give the city a preference over any
recorded lien which attached prior to the date when the amounts required
to be paid became a lien.
|
The preference given to the city by this section shall subordinate
to the preference given to claims for personal service by Sections
1204 and 1206 of the Code of Civil Procedure.
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E.
Seizure
and Sale. At any time within three years after any operator is delinquent
in the payment of any amount, the tax administrator may forthwith
collect the amount in the following manner: the tax administrator
shall seize the property, real or personal, of the operator and sell
the property, or a sufficient part of it, at public auction to pay
the amount due together with any penalties and interest imposed for
the delinquency and any costs incurred on account of the seizure and
sale. Any seizure made to collect transient occupancy taxes due shall
be only property of the operator not exempt from execution under provisions
of the Code of Civil Procedure.
F.
Successor’s
Liability. If any operator liable for any amount under this chapter
sells out his or her business or quits the business, his or her successor
or assignee shall withhold sufficient of the purchase price to cover
such amount until the former owner produces a receipt from the tax
administrator showing that it has been paid or a certificate stating
that no amount is due.
G.
Liability
of Purchaser—Release. If the purchaser of a hotel fails to withhold
from the purchase price as required, the purchaser shall become personally
liable for the payment of the amount required to be with-held by him
or her to the extent of the purchase price, valued in money. Within
thirty days after receiving a written request from the purchaser for
a certificate, or within thirty days from the date the former owner’s
records are made available for audit, whichever period expires the
later, but in any event not later than sixty days after receiving
the request, the tax administrator shall either issue the certificate
or mail notice to the purchaser at his or her address as it appears
on the records of the tax administrator of the amount that must be
paid as a condition of issuing the certificate. Failure of the tax
administrator to mail the notice will release the purchaser from any
further obligation to withhold from the purchase price as above provided.
The time within which the obligation of the successor may be enforced
shall start to run at the time the operator sells his or her business
or at the time that the determination against the operator becomes
final, whichever event occurs later.
H.
If the
taxes are not paid when due, such tax, penalty and interest shall
constitute a special assessment against such business property and
shall be a lien on the property for the amount thereof, which lien
shall continue until the amount thereof including all penalties, interest
and costs of collection are paid, or until it is discharged of record.
(Ord. 554 § 13, 1966; Ord. 1356 § 1, 2007)
A.
Any
person violating any of the provisions of this chapter shall be guilty
of a misdemeanor and shall be punishable therefor by a fine of not
more than five hundred dollars or by imprisonment in the city jail
for a period of not more than six months or by both such fine and
imprisonment.
B.
Any
operator or other person who fails or refuses to register as required
in this chapter, or to furnish any return required to be made, or
who fails or refuses to furnish a supplemental return or other data
required by the tax administrator, or who renders a false or fraudulent
return or claim, is guilty of a misdemeanor, and is punishable as
aforesaid. Any person required to make, render, sign or verify any
report or claim who makes any false or fraudulent report or claim
with intent to defeat or evade the determination of any amount due
required by this chapter to be made, is guilty of a misdemeanor and
is punishable as aforesaid.
(Ord. 554 § 14, 1966; Ord. 772 § 1, 1978; Ord. 807 § 7, 1980; Ord. 824 § 1, 1980)
Without subsequent voter approval, the city council may, as
it deems appropriate from time to time, amend this chapter, including,
but not limited to, changes to ensure that the tax authorized herein
is imposed and collected on the total rent charged to the transient
for the privilege of occupying the room, regardless of whether that
amount is represented by an operator or third party, provided that
no such amendment may increase the rate of tax or impose tax on any
exempt transients unless the amendment has been submitted to and approved
by the electorate in accordance with state law.
(Ord. 1419 § 1, 2009)
