The Council hereby proposes the imposition of an excise tax for the availability and privilege of use of general municipal services and facilities, herein described, the revenues from which will be used by the City to provide and maintain general municipal services and facilities of the City. Said excise tax shall be known as the "community services and facilities tax" and is herein referred to as the "tax."
(Ord. 1843, Added, 07/10/2012)
The tax shall be levied on all persons residing, doing business and occupying space as a transient in the City as a tax on the privilege of using general municipal services and facilities of the City, at not to exceed the following rates:
(a)
as to persons occupying single-family residential units on other than a transient basis
$58.00 per residential unit per year
(b)
as to persons engaged in business activities subject to the City's business license tax,
i)
with one employee
$15.00 per year
ii)
with 2 – 5 employees
$60.00 per year
iii)
with 6 – 12 employees
$90.00 per year
iv)
with 13 – 25 employees
$120.00 per year
v)
with 26 – 50 employees
$180.00 per year
vi)
with 51 – 100 employees
$300.00 per year
vii)
with over 100 employees
$600.00 per year
(c)
as to persons residing as tenants in apartment units or mobile home parks for a period of longer than 30 days
$58.00 per rental unit per year
(d)
as to persons occupying a room or rooms in a hotel, inn, tourist home or house, motel, or other lodging for any period of 30 days or less
Two percent (2%) of the rent
(Ord. 1843, Added, 07/10/2012)
The tax constitutes a debt owed by the persons identified in Section 3.06.080 to the City, which is extinguished only by payment of the amount of the tax in the manner herein provided.
As to persons in category (a) of Section 3.06.080, the tax shall be added to and collected together with and not separately from and at the same time and in the same manner and subject to the same penalties for nonpayment as the charges for water and sewer service rendered by the City to occupied residential property; provided, that neither the water nor sewer service shall be discontinued because of nonpayment of the tax.
As to persons in categories (b) and (c) of Section 3.06.080, the tax shall either: (A) be added to and collected together with and not separately from and at the same times and in the same manner and subject to the same penalties for nonpayment as the City's business license tax, or (B) collected by direct, periodic billing.
As to persons in category (d) of Section 3.06.080, the tax shall be added to and collected together with and not separately from and at the same times and in the same manner and by the same persons as the City's transient occupancy tax.
Collection of the tax from persons who are exempt from the City's business license tax or transient occupancy tax shall be accomplished by direct, periodic billing or other means deemed appropriate by the Tax Administrator.
The City may modify or amend the methods of collection herein set forth to clarify any ambiguity or uncertainty therein or to render the collection of the tax more effective or to minimize or ameliorate inequities or to provide a more efficient method of collection now or hereafter provided by law.
Any tax required to be paid by a person referred to in category (d) of Section 3.06.080 which has been collected by an operator but which has not been remitted to the Tax Administrator shall be deemed a debt owed to the City by the operator. 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 plus the City's cost of recovery including, but not limited to, fees for attorneys and expert witnesses.
(Ord. 1843, Added, 07/10/2012)
The tax shall be levied for a maximum of 25 years from the date of its imposition, which shall be the day following the expiration of the Measure I excise tax approved by the voters on November 8, 1988.
(Ord. 1843, Added, 07/10/2012)