Unless the context otherwise requires, the terms defined in this section for all purposes of this chapter and of any amendment thereto shall have the meanings herein specified.
"City"
means the City of Vacaville.
"Council"
means the City Council of the City of Vacaville.
"Month"
means a calendar month.
"Person"
includes any person, firm, association, organization, partnership, business trust, corporation or company, but does not include any municipal or public corporation.
"Operator"
means a person required to collect and remit a tax imposed by this chapter against persons in category (d) of Section 3.06.080.
"Single-family residential unit"
includes condominium unit.
"Tax"
means the tax imposed hereunder, as further described in Section 3.06.070.
"Transient basis"
means for a period of 30 days or less.
"Tax Administrator"
means the Director of Finance of the City or other person designated by the City Manager, from time to time.
(Ord. 1843, Added, 07/10/2012)
All references in this chapter to "articles," "sections" and other subdivisions are to the corresponding articles, sections or subdivisions of this chapter; and the words "herein," "hereof," "hereunder," and other words of similar import refer to this chapter as a whole and not to any particular article, section or subdivision hereof.
Words of the masculine gender shall be deemed and construed to include correlative words of the feminine and neuter genders. Unless the context shall otherwise indicate, words importing the singular number shall include the plural number and vice versa, and words importing persons shall include corporations and associations, as well as natural persons.
(Ord. 1843, Added, 07/10/2012)
The City Council has found and determined and hereby declares that all persons residing, doing business and occupying space as a transient in the City enjoy the privilege of using and benefit from the providing, by the City, of municipal services and facilities including, without limitation, the services and facilities herein described.
(Ord. 1843, Added, 07/10/2012)
The tax is not: (A) a property tax, ad valorem or otherwise; (B) a transaction tax; (C) a sales tax on real property; or (D) a special tax; this determination shall be determinative. The tax is intended to operate as an excise tax imposed as a revenue measure for the availability and privilege of use of general municipal services and facilities; however, the denomination of the tax in this chapter as an excise tax shall not be deemed conclusive. The City Council declares that it would have adopted the ordinance codified in this chapter and imposed the tax even though it may be determined that the levy is in law not an excise but some other form of taxation that may be lawfully imposed by the City. The Council recognizes that the tax, as applied to persons in category (b) of Section 3.06.080, qualifies as a business license excise tax and, as applied to persons in category (d) of Section 3.06.080, qualifies as a transient occupancy excise tax.
(Ord. 1843, Added, 07/10/2012)
This chapter is hereby declared to be a revenue measure for general government purposes; the proceeds of the tax shall be paid into the general fund.
(Ord. 1843, Added, 07/10/2012)
Current law forbids any decrease in State or federal funding to the City because of City's adoption of an excise tax. However, if such funding is reduced as a result of the adoption of this excise tax, then the amount of the excise tax will be reduced annually as necessary in order to restore such State or federal funding. Consequently, whether directly or indirectly, no proceeds derived from this excise tax may be taken away by the State or federal governments.
(Ord. 1843, Added, 07/10/2012)