Loading...
HomeMy WebLinkAboutOrdinance 1702 N.C.S. 11/02/1987M -~ ~~ I DEC 2 1987 ORDINANCE NO. 1702 N . C . S . INTRODUCED BY John Balshaw SECONDED BY Vice Mayor Woolsey AN ORDINANCE AMENDING CHAPTER 4.24 OF THE PETALUMA MUNICIPAL CODE BY ADDING A TRANSIENT OCCUPANCY TAX FOR THE PRIVILEGE OF OCCUPYING SPACE IN A PRIVATE CAMPGROUND . BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS Section 1. Section. 4.24.020 B . , C . , E. , G . , are hereby amended and 4.24..020 H. is added to the Petaluma Municipal Code to read as follows:of "4.24.020 DEFINITIONS B. "Occupancy" means the use or possession or the right to the use or possession of any room or rooms or portions thereof in any hotel. for dwelling, lodging or sleeping purposes. "Occupancy" shall also mean the use or possession or the right to the use or possession of any campsite in a campground for recreational vehicles or tents . C. "Operator" means the person who is proprietor of the hotel, or campground, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his 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 article 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; Ord. 1702 NCS 1 E. "Rent" means the consideration charged, whether or not received, for the occupancy of a space in a hotel or campground, 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 . 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 (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such persons so occupying space in a hotel or campground shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this article may be considered. H. "Campground" means the area or place used for a camp, for camping , or for a camp meeting . " Section 2. Section 4.24.030 of the Petaluma Municipal Code are hereby amended to read as follows "4.24.030 AMOUNT -PAYMENT For the privilege of occupancy in any hotel, or for the privilege of renting space in a private campgr ound, each transient is subject to and shall pay a tax in the amount of eight percent (8$) of the rent charged by the operator as of September 1, 1987. Such tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator of the hotel or campground, at the time Ord. 1702 NCS 2 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 or campground. If for any reason the tax due is not paid to the operator of the hotel or campground, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. Section 3. Section 4.24.050 of the Petaluma Municipal Code is hereby amended to read as follows "4.24.050 COLLECTION -PAYMENT REQUIREMENTS -ADVERTISING PROHIBITED . 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. 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 or campground 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." Section 4. Section 4.24.060 of the Petaluma Municipal Code is hereby amended in its entirety to read as follows "4.24.060 TRANSIENT OCCUPANCY REGISTRATION CERTIFICATE Within thirty (30) days after the effective date of the ordinance codified in this chapter or within thirty (30) days after commencing business, whichever is later, each operator of any hotel or campground renting occupancy to transients shall register such hotel or campground with the Tax Administrator and obtain from him/her a "transient occupancy registration certificate" to be at all times posted Ord. 1702 NCS 3 in a conspicuous place on the premises . Such certificate shall, among other things, state the following: A. The name of the operator; B. The address of the hotel or campground; 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, or campground 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" Section 5. Severability If any section, subsection, sentence, clause or phrase or word of this ordinance is for any reason held to be unconstitutional or invalid by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Petaluma hereby declares that it would have passed and adopted this ordinance and each and all provisions thereof irrespective of the fact that any one or more of said provisions be declared unconstitutional or invalid. Section 6. The City Clerk is hereby directed to 166~~/publish this ordinance for the period and in the manner required by the City Charter. INTRODUCED and ordered published at a Regular meeting of the City Council this 19th day of October 1987. Ord. 1702 NCS 4 ADOPTED at this 2nd day of November 1987, by the following vote AYES: Sobel, Balshaw, Cavanagh, Davis, Tencer, Vice Mayor Woolsey, Mayor Hilligoss NOES: ~ ABSENT: ~ ATTEST: City Clerk transient .occupancy ORD2 Ord. 1702 NCS ayor 5