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<br />Division 2. Administration <br />Section 32.~. For the privilege of occupancy in any <br />hotel, each transient is subject to and shall pay a tax in <br />the amount of four per cent of the rent charged by the <br />operator. Said tax constitutes a debt owed by the transient <br />to the City which is extinguished only by payment to the <br />operator or to the City. The transient shall pay the tax <br />to the operator of the hotel at the time the rent is paid. <br />If the rent is paid in installments, a proportionate share <br />of the tax shall be paid with each installment. The unpaid <br />tax shall be due upon the transient1s ceasing to occupy <br />space in the hotel. If for any reason the tax due is not <br />paid to the operator of the hotel, the Tax Administrator <br />may require that such tax shall be paid directly to the <br />Tax Administrator. <br />Section 32.76. No tax shall be imposed upon: <br />(a) Any person as to whom, or any occupancy as to <br />which, it is beyond the power of the City to imp0se the <br />tax herein provided; <br />(b) Any federal or State of California officer or <br />employee when on official business; <br />(c) Any officer or employee of a foreign government <br />. who is exempt by reason of express provision of federal law <br />or international treaty. <br />No exemption shall be granted except upon a claim <br />therefor made at the time rent is collected and under <br /> <br />penalty of perjury upon a form prescribed by the Tax <br />Administrator. <br /> <br />Section 32.77. Each operator shall collect the tax <br /> <br /> <br />imposed by this article to the same extent and at the same <br /> <br />time as the rent is collected from every transient. The <br /> <br />amount of tax shall be separately stated from the amount of <br /> <br />- 3 - <br />