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HomeMy WebLinkAboutORD NO 1200 ORDINANCE WO. 1200 SERIES �__ AN ORDINANCE LE 'NG A TAX ON TRANSIENTS OBTAINING LODGING IN HOTE%Sa INNS9 AND OTHER PLACES WIRERE A CHARGE IS MADE FOR SUCH DODGIING o. MINING TRANSIENTS., HOTEL,, ETCn° FIXINGS AMOUNT OF SAID TAX- PRO- VIDING FOR TM, COLLECTION g AND PRESCRIDXNG PENALTIES FOR ITS VIOLATION, BE IT ORDAINED by the Council of the City of Eakersflelda as follows SECTION go DEPINITIONS o The 9'*llolfing words and phrases, when used in this ordinaYnce a shallo f®r the Purposes of this ordinances have the following respective meanings excQp-k; where the context clearly indicates a different moaxdng; (a) TK A L, a®r8011 Wh®D for any period of not more than seven M consecutive days9 either at his MM expense or at the expense Of anothero obtains lodging or lehe use of any lodging spaces in any hotel as hereimf ter def Zned, for which lodging or nee of lodging space a charge Is made. (b) gerson. Any individual, c®rporationg company, asso- clatione firma copartnership, or any group of individuals acting as a unit. (0) moo Any public or private hotel, inn, hostelry, tourist, home Or houase9 m®telp ro®milng house or other lodging place within the' City of Bakersfield offering lodging for five (,) or more persons at any one time, and the ovmer and .operator thereof., rho, for compensation., furnishes lodging to any transient as hereinabove defined. {d) R_* q_ q 1).� _11 total, charge made by any such holbel for lodging and/or lodging space fuarished &W such transient. If the charge rude by such hotel to sues transient Includes any charge for servioes or accaxmodations In addi melon to that of Lodging, and/®r the use of lodging space, theli much portion of the total charge as repres®nod onli room- and/or lodging space rental shall be distinctly set outs and to billed. to sash transient by auth hotel as a separate Item, (e) The Tax Collector of the City of Bakersfield. SECT1®9 2 TAX o ' On and`a f twil the of f ec tine date of this ardinanc e D there is heroby imposed and levied on each sad every trmLsient a tsLr oqulv&l®nt t® TOW per ceaYam QM of the total amount paid for ZIOM-d rental ,by or for wW emh trnsient to any hotel,3 Uhich said tax shall be balle6te' d fr@m such tFanslent at the time and in the manner hareinaftev provided, S916 tag is leaded for reveraie purposes and is ntosgsary for th® easwl fim^ncial operatlan 09 the City ®f Bakersfield and rhon o®llected shall too mad® a part ®f the general funds of said SECTICR 3, C®FAZOMMo ®M end after the effective date of this ordl- n&we D evGW pearsM re0eiw2mZ a cy payment for room rental with pesgoct to tM@h a tau is levied wvifio2: this ordinance shoal oollect the amount of tax hereby :gyp®sed :Ep@m the transient on whom the same' is levied oP fs-®m the pore= paylzag ?or such room rental, at the time paymenle, for such room resit Al be made. The taxes required to be collected bar®under shall be deemed to be hold In trust by the person regn1red to 0011e0t the same until ratted as herelzmftbr required. REPORTS. The person collect any ' such tax shall make ont a r®port upoaa Ermoh forms a.Rd s®ttlM forth siaah ingomation as the Tape 001 eot Or may preseribe met require D ahowlm the amount of row rental *barges colleotedD rid f ha tax required to be colleetedD and shall sign and deliver tyho same to tfae Tnx Collector with a remittw- ae of said tax. Said reports an'd vemittan-tes shall be made on or bof m-e the last day ®f each month oaw the amamt of tax collected da-L ing the preceding menthe the f EPot report and remittance hereunder b® dace on or before -she day of 1958, covering tho 20 amomt of tax collected during _ �� 1958Q Any person operating a hotel regaAlarly throughout the year may9 upon written application t®9 and i-Ath the eVltten consent Ogg. the Tax C®ll®etora make repearts and remittances oaf a quarterly be ils in llsu of the monthly basis hereibefore provldedo Such q terry reports and remittances shall be wade on or begore the l ac t days o:' Apr:.la. Oitlyv. October and Janaaary In each year,, and shall cover the amounts ca:Llected lowing the three months Immed2ztely preceding the months in -vbdoh reports and remittances are z�eq iredo Ef the remittance Is by check or money ordarQ the same shall be payable to the City of Bakes sgleldo SECTION 50 MEREST AND PETUA T. 0 0 Xf any persOn shall fall ®r PG:? as® to refit to the Tax Col`leotosp t%e tax required to be collected &ad paid =der We ordinance ,7�thlra the tin.a and in the amount specif led In this ordinancev therm sl?adll be added to such tax by the Tax Col- la®tor interost. at the rate of one-half 09 one per cent par Month on the amount cf the tax g©s each, month or portion th ere®s? -from tho date upon wblab. the tax Is due as provided In this ordimnce.9 and the tax ahall remain del�.gaaent and unpaid for a period of we mouth from the date the same I;q duo and payablea there shall be added ther®to by the Tax Collector a penalty Of ten per OGnt Of the OmOt ®f the tax o SECTION 60 FAILURE TO COURECT ADD REPORT TAX, If ay person shall- gall or refuse to collect said tags and to' make.,. w1Wn the time provided in this ordlmn€asa -ate report and : amittance regaui-g�ed by this ordl- WMce9 the Tax Colleeter' shell proceed In saach mamer as he may dee�u beat to obtain Facts and ormationa- on which to base his astlmata of the tax dace As, soon as -the Tape. Collector shah procure such facts and Inf o me tion as he Is able to obtain aap= which to base the asseaftent of =y tax parable by any person vkao has failed or refused to` cbIlect the same and to make such report and remittance o he sball 30 proceed to determine and assess against sugh person the tax and penalties provided for by this ordinance and' shall notify such person by mail sent to- bis- last k in place of address of the total amount of such tax and' Interest and penalties 9 and the total amount thereof small be pwyablo within tOn clays from the date of slach notice., SECTION 7 RECORDS. It shall be the duty of every person liable fog, o collection and payment to the City Of any tax imposed by this ord$8anve) to keep. and preserve& for a period of two y94r39 such sditable records as may be necespary to detenuk s the amount of such tax as he may have been liable for- tbs. collection of and payment, to the City,, which 2coordc. the Tax Collector shall have rlbhe right to Inppect at all reasonable. tame s 0 SECTION 80 CESSATION OF' BUSINESS. Iftenever any person required to collect and pay to tbs City a tax under this' codinanee shall cease to operate ®r otherwise dippgme of his basiness o �my tax payable hereunder to the City shallbecome immediately due and payable and such person shall immediately awake a rsport and pay the tat due SECTION 90 EXCEPTIONS. No tax shall be payable hereunder In an7 og thue, f olloxe ng instances 8 (a) On room rental paid by any fed.eral9 State of Ctlifcrninv or City of Eakersfielde Ofgicial or employees bhen on official business. (b) On room rental paid to any 4qspital, medical cliniev convalescent h(Me or home for aged people. SECTION 10. MUM. Any person violating or failing to c0mp17 with aaWr of the provisions of this ordinance shalle upon conviction thereof, be fined not Ises then twenty-five dollars nor Yore than five hundred dollars9 and each v platim ur fallure sYaa1l oonstitute a separate offense. Such conviction shall not relieve any' snob, person from the 4� P97AMtD c®lFect IOn CW Of said tax as provided In i b1s cwdinanoe. BECT1GE 110 TAX COLLECTOR-POWERS AND DUTIES. It shm11 be the duty of t ho Tax Colleat or to as@erta-ln she TAMS ®f every person operating a hotel in the City of Eakerefteld, Mable far the collectim Of tibLe tax by 0.1a ordinamae fl tyho gmlls a Y aftses w megle@t.5 to collect the tax or to makeo WS-t bin the time pia®lded by this ord$anance a the poport;s Or 8°=Mantes regn1red hevaln, MALMI Y o Xg a'%W Q2ange49 GEM"MO®a Parg graph OP PSVt Of t.$s ordinume shall fc- axW zv'eaem be adjmdgod ftval$dp such InvaZ$d$ty shall not affe5t th@ pasta cihl@i Ix'e not adjudged Invalid. EFFECTIVE, o W ' d2 ® shall be effective thirPy drys fx-cm and after the dam of Ito pS2aag®0 Ob00®®®®®2]00®®O 1 HERENT CERTIFY tbatetftG f®X'®g®$ng Ord11=68 was paused and adapted by the Coua$l ®f �ha C$ty of Eakers+g$old at a ragalew meetj� tbere®f held m the 2nd day ®f Sept embers 19589 by th© folleming vote,- AYES: BALFANZ, BENTLEY, CARNAKIS, COLLINS, CROES,--DEW DOOLIN, NOES: ABSENT: Clleq 07.erk an. Ex-Cff$cio Clevk of rho council of the C$4y Of Bakepsfs.®ldo APPROVED • s 2nd dad 8?wp1ember,.D 1958 MAYOR ty a ftML? $s do 50 Posting Orbinaurra STATE OF CALIFORNIA, County of Kern ss. MARIAN S. IRVIN, being duly sworn, deposes and says: That she is the duly appointed, acting and qualified City Clerk of the City of Bakersfield; and that on----the 3rc1 da-y__of__Septembers_____________ _ 1 19_58__ she posted on the Bulletin Board at the City Hall, a full, true and correct copy of an ordinance passed by the Council of said City at a meeting thereof duly held on----the 2nd day.of September. - 19 58 which ordinance was numbered.........1200_________________New Series, and entitled: AN ORDINANCE LEVYING A TAX ON TRANSIENTS OBTAINING LODGING IN HOTELS, INNS, AND OTHER PLACES WHERE A CHARGE IS MADE FOR SUCH LODGING; DEFINING TRANSIENTS, HOTEL, ETC; FIXING THE AMOUNT OF SAID TAX; PRO- VIDING FOR THE COLLECTION THEREOF; AND ]PRESCRIBING PENALTIES FOR ITS VIOLATION. ---- - --- ----J- - -- ----------------- Subscribed and sworn to before me this .-Br_ ---- of------- September; 19 58 : '`, Notary Public'in'and for the County of Kern, State of California Mir Commission Expires June 9, 1961