Laserfiche WebLink
243 <br /> <br />ORDINANCE NS-2162 <br />Page 3 <br /> <br />consecutive day of tenancy, or (2) any agreement regardless of <br />length of rental term which would be unlawful or constitute a <br />violation of any provision of law. <br /> <br />Sec. 35-127. Tax imposed. <br /> <br /> (a) For the privilege of occupancy in any hotel, each <br />transient is subject to and shall pay a tax in the amount of <br />nine (9) per cent of the rent charged by the operator. The tax <br />constitutes a debt owed by the transient to the city which is <br />extinguished only by payment to the operator or to the city. <br />The transient shall pay the tax to the operator of the hotel <br />at the time the rent is paid. If the rent is paid in <br />installments, a proportionate share of the tax shall be paid <br />with each installment. The unpaid tax shall be due upon the <br />transient's ceasing to occupy space in the hotel. If for any <br />reason the tax due is not paid to the operator of the hotel, <br />the finance director may require that such tax shall be paid <br />directly to the finance director. <br /> <br /> (b) In the event that a qualifying rental agreement <br />exists between the hotel and any person for occupancy, as <br />hereinabove defined, for a period in excess of thirty (30) <br />days and in the event that such person allows occupancy by <br />another person as subtenant, guest, licensee or permittee, the <br />person who has made the agreement with the hotel as aforesaid <br />shall be subject to and shall pay the tax provided for herein. <br /> <br />Sec. 35-128. Exemptions. <br /> <br />No tax shall be imposed upon: <br /> <br />(a) <br /> <br />Any person as to whom, or any occupancy as to <br />which, it is beyond the power of the city to impose <br />the tax herein provided; <br /> <br />(b) <br /> <br />Any officer or employee of a foreign government who <br />is exempt by reason of express provision of federal <br />law or international treaty. <br /> <br />(c) <br /> <br />Any federal or state officer or employee while on <br />official business only and when payment for such <br />occupancy is made directly to the operator by duly <br />authorized voucher payment from a governmental <br />accounting office. This exemption does not exempt a <br />transient who is employed by the United States <br />Government or the State of California or their <br />respective instrumentalities from payment of the tax <br />when the payment is later to be reimbursed by the <br />United States Government or the State of California <br />or their respective instrumentalities. <br /> <br />3 <br /> <br /> <br />