HomeMy WebLinkAbout2019 - Amending Redding Municipal Code Sections 10.12.010, 4.12.020, 4.12.040 and 4.12.050 ORDINANCE NO. 20/Cf
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REDDING
AMENDING REDDING MUNICIPAL CODE SECTIONS 4.12.010,
4.12.020, 4.12.040, AND 4.12.050.
The City Council of the City of Redding does hereby ordain as
follows:
Section 1. Sections 4.12. 010, 4 . 12. 020, 4. 12. 040, and
4.12. 050 of Chapter 4.12, Transient Occupancy Tax, of the Redding
Municipal Code are hereby amended to read as follows:
"4.12.010 Definitions.
Except where the context requires otherwise, the definitions
given in this section govern the construction of this chapter.
A. ' Campground' means an area or a tract of land where one or
more spaces are occupied or intended to be occupied by a
camping party and which is customarily occupied for temporary
purposes using tents, tent trailers, or other such structure
for sleeping purposes. Campground does not mean any of the
following:
1. Any camp or other housing furnished by an employer
exclusively for employees;
2. Any area or tract of land within the curtilage of any
private dwelling house rented only occasionally and
incidental to the normal occupancy of the dwelling house;
3. Any area or tract of land operated or used exclusively
for religious, charitable, or educational purposes by any
organization that has qualified for an exemption from
property taxes under the laws of the State of California;
4. A campground owned and operated by the State of
California. 0
B. 'Camping party' means a person or group of persons occupying
a space at a campground.
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C. 'Hotel' means any structure, or any portion of any structure,
which is occupied or intended or designed for occupancy by
transients for dwelling, lodging, or sleeping purposes,
including any hotel, inn, tourist home or house, motel, studio
hotel, bachelor hotel, lodging house, rooming house, apartment
house, dormitory, public or private club, mobile home or house
trailer at a fixed location, or other similar structure or
portion thereof. A mobile home or house trailer at a fixed
location shall not include a mobile home located within a
mobile-home park, nor a location where the mobile-home tenant
is an employee of the owner or operator of the property on
which the mobile home is located.
D. 'Occupancy' means the use or possession of, or the right to
use or possess, any room or rooms or portion thereof in any
hotel or dwelling, or space in any campground or recreational
vehicle park, for lodging or sleeping purposes.
E. 'Operator' means the person who is proprietor of the hotel,
campground, or recreational vehicle park, 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 chapter
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.
F. 'Person' means any individual, camping party, firm,
partnership, joint venture, association, social club,
fraternal organization, joint stock company, corporation,
estate, trust, business trust, receiver, trustee, syndicate,
or any other group or combination acting as a unit.
G. 'Recreational vehicle' means a motor home, travel trailer,
truck camper, or camping trailer, with or without motive
power, designed for human habitation for recreational purposes
and is either self-propelled, truck-mounted, or permanently
towable on the highways without a permit.
H. 'Recreational vehicle park' means an area or tract of land
where one or more spaces are occupied or intended to be
occupied by owners or users of recreational vehicles and which
is customarily occupied for temporary purposes.
Recreational vehicle park does not mean any of the following:
1. A mobile home park as defined in the Health and Safety
Code;
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2. An area or tract of land used for the placement of
manufactured homes as defined in the Health and Safety
Code;
3. Any area or tract of land where spaces are furnished by
an employer exclusively for employees;
4. Any area or tract of land within the curtilage of any
private dwelling house rented only occasionally and
incidental to the normal occupancy of the dwelling house;
5. Any area or tract of land used exclusively for religious,
charitable, or educational purposes by any organization
that has qualified for an exemption from property taxes
under the laws of the State of California;
6. A recreational vehicle park owned and operated by the
State of California.
I. 'Rent' means the consideration charged, whether or not
received, for the occupancy of any room or rooms or portion
thereof in any hotel, or space in any campground or
recreational vehicle park, 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.
J. 'Space' means an area or tract of land of a campground or
recreational vehicle park designated or used for the occupancy
of a camping party or recreational vehicle.
K. '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 30
consecutive calendar days or less, counting portions of
calendar days as full days. Any such person so occupying any
room or rooms or portion thereof in a hotel, or space in any
campground or recreational vehicle park, shall be deemed to be
a transient until the period of 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 chapter may be considered."
"4.12.020 Tax Imposed; Payment and Collection.
For the privilege of occupancy in any hotel, campground, or
recreational vehicle park, each transient is subject to and shall
pay a tax in the amount of 10 percent of the rent charged by the
operator. The tax constitutes a debt owed by the transient to the
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city, which is extinguished only by payment to the operator or to
the city. The transient shall pay the tax to the operator of the
hotel, campground, or recreational vehicle park, 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 transient ceasing to occupy space in a
room or rooms or portion thereof in any hotel, or space in any
campground or recreational vehicle park. If for any reason the tax
due is not paid to the operator of the hotel, campground, or
recreational vehicle park, the director of finance shall require
that the tax be paid directly to the director of finance of city."
"4.12.040 Operator Duties.
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,
campground, or recreational vehicle park 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 provided in this chapter."
"4.12.050 Registration Certificates.
Within 30 days after the effective date of this ordinance, or
within 30 days after commencing business, whichever is later, each.
operator of any hotel, campground, or recreational vehicle park
renting occupancy to transients shall register the hotel,
campground, or recreational vehicle park with the director of
finance of city and obtain from him a 'Transient Occupancy
Registration Certificate' to be at all times posted in a
conspicuous place on the premises. The Certificate shall, among
other things, state the following:
A. The name of the operator.
B. The name and address of the hotel, campground, or recreational
vehicle park.
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 city director of finance for the
purpose of collecting from transients the Transient Occupancy
Tax and remitting said tax to the director of finance. This
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411 II)
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, campground, or
recreational vehicle park 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 2. It has been determined that this matter is
categorically exempt from the provisions of the California
Environmental Quality Act.
Section 3. The City Clerk shall certify to the adoption of
this Ordinance and cause its publication according to law.
I HEREBY CERTIFY that the foregoing Ordinance was introduced
and read at a regular meeting of the City Council of the City of
Redding on the 7th day of July , 1992 , and was duly read and
adopted on the 2lstday of July , 1992, at a regular meeting of
the City Council by the following vote:
AYES: COUNCIL MEMBERS: Anderson, Arness, Dahl, Kehoe & Moss
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
CHARLIE MOSS, Mayor
City of Redding
A' ST: F.RMP•ROVED:- /Or". AP' "
CONNIE STROHMAYER, ity Clerk 'ALL A. HAYS, Cit Attorney
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