11B - ORDINANCE NO. NS-2648 - Laserfiche WebLink

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. (g) Qualifying rental agreement. The term "qualifying rental agreement" means and shall be limited to a written contract signed by both the landlord and tenant, legally enforceable by either party thereto, and for a rental period of not less than thirty (30) consecutive days. Notwithstanding any other provision thereof, the term "qualifying rental agreement" as used in this article shall expressly exclude: (1) any agreement regardless of rental term which is terminated for any reason by either party thereto, or by mutual consent, prior to the thirtieth consecutive day of tenancy, or (2) any agreement regardless of length of rental term which would be unlawful or constitute a violation of any provision of law. Section 4. Section 35-127 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) Sec. 35-127. Tax imposed. . (a) For the privilege of occupancy in any Hotel, each Hotel Visitors' is subject to and shall pay a tax in the amount of nine (9) per cent of the rent charged by the operator. The tax constitutes a debt owed by the transient Hotel Visitors' to the city which is extinguished only by payment to the operator or to the city. The Hotel Visitors' shall pay the tax to the operator of the Hotel at the time 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 Hotel Visitors ceasing to occupy space in the Hotel. If for any reason the tax due is not paid to the operator of the Hotel, the finance director may require that such tax shall be paid directly to the finance director. (b) In the event that a qualifying rental agreement exists between the Hotel and any person for occupancy, as hereinabove defined, for a period in excess of thirty (30) days and in the event that such person allows occupancy by another person as subtenant, guest, licensee or permittee, the person who has made the agreement with the Hotel as aforesaid shall be subject to and shall pay the tax provided for herein. Section 5. Section 35-128 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) Sec. 35-128. Exemptions. No tax shall be imposed upon: (a) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided; (b) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty; . (c) Any federal or state officer or employee while on official business only and when payment for such occupancy is made directly to the operator by duly Ordinance No. NS-2648 Page 3 of 12 11 B-3