ORDINANCE 621ORDINANCE NO, 621
AN ORDINANCE OF THE CITY OF EL SEGUNDO,
CALIFORNIA, AMENDING "EL SEGUNDO CITY
CODE, 1958," BY ADDING SECTIONS 30. 10
THROUGH 30.23 TO SAID CODE RELATING TO
IMPOSING A TAX UPON THE PRIVILEGE OF
TRANSIENT OCCUPANCY AND PROVIDING FOR
THE COLLECTION THEREOF.
THE CITY COUNCIL OF THE CITY OF EL SEGUNDO, CALI-
FORNIA, DOES ORDAIN AS FOLLOWS:
SECTION 1 . That Sections 30. 10 through 30. 23 of Chapter 30,
captioned, "Taxation," of "The Code of the City of El Segundo, California,
1958, " shall be added to read as follows:
"Sec. 30.10. TITLE.
This article shall be known as the Uniform Transient
Occupancy Tax Regulations of the City of El Segundo, California.
"Sec. 30.11. DEFINITIONS.
Except where the context otherwise requires, the defini-
tions given in this section govern the construction of this article.
PERSON. "Person" means any individual, firm, partner-
ship, joint venture, association, social club, fraternal organi-
zation, joint stock company, corporation, estate, trust, busi-
ness trust, receiver, trustee, syndicate, or any other group
or combination acting as a unit.
HOTEL. "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 pur-
poses, and includes any hotel, inn, tourist home or house,
motel, studio hotel, bachelor hotel, lodging house, rooming
house, apartment house, dormitory, public or private club,
mobilehome or house trailer at a fixed location, or other simi-
lar structure or portion thereof.
OCCUPANCY. "Occupancy" means the use or possession,
or the right to the use or possession of any room or rooms or
portion t3 ereof, in any hotel for dwelling, lodging or sleeping
purposes.
TRANSIENT. "Transient" means any person who exer-
cises occupancy or is entitled to occupancy by reason of con-
cession, permit, right of access, license or other agreement
for a period of thirty (30) consecutive calendar days or less,
counting portions of calendar days as full days. Any such per-
son so occupying space in a hotel shall be deemed to be a tran-
sient until the period of thirty (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
article may be considered.
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RENT. "Rent" means the consideration charged, whether
or not received, for the occupancy of space in a hotel valued in
money, whether to be received in money, goods, labor or other-
wise, including all receipts, cash, credits and property and ser-
vices of any kind or nature, without any deduction therefrom
whatsoever.
OPERATOR. "Operator" means the person who is pro-
prietor of the hotel, 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 pur-
poses of this article and shall have the same duties and liabilities
as his principal. Compliance with the provisions of this article
by either the principal or the managing agent shall, however, be
considered to be compliance by both.
TAX ADMINISTRATOR. "Tax Administrator" means the
Director of Finance.
"Sec. 30.12. TAX IMPOSED.
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of four per cent
(4%) of the rent charged by the operator. Said tax constitutes a
debt owed by the transient to the 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 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 transientts ceasing to occupy space in the
hotel. If for any reason the tax due is not paid to the operator
of the hotel, the Tax Administrator may require that such tax
shall be paid directly to the Tax Administrator.
"Sec. 30.13. 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 pro-
vided;
(b) Any federal or State of California officer or employee
when on official business;
(c) Any officer or employee of a foreign government who
is exempt by reason of express provision of federal law or inter-
national treaty.
No exemption shall be granted except upon a claim there-
for made at the time rent is collected and under penalty of per-
jury upon a form prescribed by the Tax Administrator.
"Sec. 30.14. OPERATORtS DUTIES.
Each operator shall collect the tax imposed by this
article to the same extent and at the same time as the rent is
collected from every transient. The amount of tax shall be sepa-
rately stated from the amount of the rent charged, and each tran-
sient shall receive a receipt for payment from the operator. No
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operator of a hotel 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 re-
funded except in the manner hereinafter provided.
"Sec. 30.15. REGISTRATION.
Within thirty (30) days after the effective date of this
article, or within thirty (30) days after commencing business,
whichever is later, each operator of any hotel renting occu-
pancy to transients shall register said hotel with the Tax Ad-
ministrator and obtain from him a "Transient Occupancy Regis-
tration Certificate" to be at all times posted in a conspicuous
place on the premises. Said certificate shall, among other
things, state the following;
(a) The name of the operator;
(b) The address of the hotel;
(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 regulations by registering with the Tax
Administrator for the purpose of collecting from tran-
sients the Transient Occupancy Tax and remitting said
tax to the Tax Administrator. This certificate does
not authorize any person to conduct any unlawful busi-
ness or to conduct any lawful business in an unlawful
manner, nor to operate a hotel without strictly com-
plying 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.'
"Sec. 30.16. REPORTING AND REMITTING.
Each operator shall, on or before the last day of the month
following the close of each calendar quarter, or at the close of
any shorter reporting period which may be established by the
Tax Administrator, make a return to the Tax Administrator, on
forms provided by him, of the total rents charged and received
and the amount of tax collected for transient occupancies. At
the time the return is filed, the full amount of the tax collected
shall be remitted to the Tax Administrator. The Tax Adminis-
trator may establish shorter reporting periods for any certifi-
cate holder if he deems it necessary in order to insure collec-
tion of the tax and he may require further information in the re-
turn. Returns and payments are due immediately upon cessation
of business for any reason. All taxes collected by operators
pursuant to this article shall be held in trust for the account of
the city until payment thereof is made to the Tax Administrator.
"Sec. 30.17. PENALTIES AND INTEREST.
(a) Original Delinquency. Any operator who fails to remit
any tax impose y is ar ice within the time required shall pay
a penalty of 10% of the amount of the tax in addition to the amount
of the tax.
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(b) Continued Delinquency. Any operator who fails to
remit any delinquent remittance on or before a period of
thirty (30) days following the date on which the remittance
first became delinquent shall pay a second delinquency penalty
of 10% of the amount of the tax in addition to the amount of the
tax and the 10% penalty first imposed.
(c) Fraud. If the Tax Administrator determines that
the non - payment of any remittance due under this article is
due to fraud, a penalty of 25% of the amount of the tax shall
be added thereto in addition to the penalties stated in subpara-
graphs (a) and (b) of this section.
(d) Interest. In addition to the penalties imposed, any
operator who fails to remit any tax imposed by this article
shall pay interest at the rate of one -half of 1% per month or
fraction thereof on the amount of the tax, exclusive of penal-
ties, from the date on which the remittance first became de-
linquent until paid.
(e) Penalties Merged With Tax. Every penalty imposed
and such interest as accrues under the provisions of this sec-
tion shall become a part of the tax herein required to be paid.
" Sec. 30.18. FAILURE TO COLLECT AND REPORT TAX. DE-
TERMINATION OF TAX BY TAX ADMINISTRATOR.
If any operator shall fail or refuse to collect said tax and
to make, within the time provided in this article, any report and
remittance of said tax or any portion thereof required by this
article, the Tax Administrator shall proceed in such manner as
he may deem best to obtain facts and information on which to
base his estimate of the tax due. As soon as the Tax Adminis-
trator shall procure such facts and information as he is able to
obtain upon which to base the assessment of any tax imposed by
this article and payable by any operator who has failed or refused
to collect the same and to make such report and remittance, he
shall proceed to determine and assess against such operator the
tax, interest and penalties provided for by this article. In case
such determination is made, the Tax Administrator shall give a
notice of the amount so assessed by serving it personally or by
depositing it in the United States mail, postage prepaid, addressed
to the operator so assessed at his last known place of address.
Such operator may within ten (10) days after the serving or mail-
ing of such notice make application in writing to the Tax Adminis-
trator for a hearing on the amount assessed. If application by the
operator for a hearing is not made within the time prescribed, the
tax, interest and penalties, if any, determined by the Tax Admini-
strator shall become final and conclusive and immediately due and
payable. If such application is made, the Tax Administrator shall
give not less than five (5) days written notice in the manner pre-
scribed herein to the operator to show cause at a time and place
fixed in said notice why said amount specified therein should not
be fixed for such tax, interest and penalties. At such hearing,
the operator may appear and offer evidence why such specified
tax, interest and penalties should not be so fixed. After such hear-
ing the Tax Administrator shall determine the proper tax to be re-
mitted and shall thereafter give written notice to the person in the
manner prescribed herein of such determination and the amount of
such tax, interest and penalties. The amount determined to be due
shall be payable after fifteen (15) days unless an appeal is taken as
provided in Section 30. 19.
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" Sec. 30.19. APPEAL.
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Any operator aggrieved by any'decision of the Tax Ad-
ministrator with respect to the amount of such tax, interest
and penalties, if any, may appeal to the Council by filing a
notice of appeal with the City Clerk within fifteen (15) days
of the serving or mailing of the determination of tax due.
The Council shall fix a time and place for hearing such ap-
peal, and the City Clerk shall give notice in writing to such
operator at his last known place of address. The findings
of the Council shall be final and conclusive and shall be ser-
ved upon the appellant in the manner prescribed above for
service of notice of hearing. Any amount found to be due
shall be immediately due and payable upon the service of
notice.
"Sec. 30.20. RECORDS.
It shall be the duty of every operator liable for the col-
lection and payment to the city of any tax imposed by this
article to keep and preserve, for a period of three years,
all records as may be necessary to determine the amount of
such tax as he may have been liable for the collection of and
payment to the city, which records the Tax Administrator
shall have the right to inspect at all reasonable times.
"Sec. 30.21. REFUNDS.
(A) Whenever the amount of any tax, interest or pen-
alty has been overpaid or paid more than once or has been
erroneously or illegally collected or received by the city
under this article it may be refunded as provided in sub-
paragraphs (b) and (c) of this section provided a claim in
writing therefor, stating under penalty of perjury the speci-
fic grounds upon which the claim is founded, is filed with
the Tax Administrator within three years of the date of pay-
ment. The claim shall be on forms furnished by the Tax
Administrator.
(b) An operator may claim a refund or take as credit
against taxes collected and remitted the amount overpaid,
paid more than once or erroneously or illegally collected
or received when it is established in a manner prescribed
by the Tax Administrator that the person from whom the tax
has been collected was not a transient; provided, however,
that neither a refund nor a credit shall be allowed unless
the amount of the tax so collected has either been refunded
to the transient or credited to rent subsequently payable by
the transient to the operator.
(c) A transient may obtain a refund of taxes overpaid
or paid more than once or erroneously or illegally collected
or received by the city by filing a claim in the manner pro-
vided in subparagraph (a) of this section, but only when the
tax was paid by the transient directly to the Tax Administra-
tor, or when the transient having paid the tax to the operator,
establishes to the satisfaction of the Tax Administrator that
the transient has been unable to obtain a refund from the opera-
tor who collected the tax.
(d) No refund shall be paid under the provisions of this
section unless the claimant establishes his right thereto by
written records showing entitlement thereto.
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"Sec. 30.22. ACTIONS TO COLLECT.
Any tax required to be paid by any transient under the
provisions of this article shall be deemed a debt owed by the
transient to the city. Any such tax collected by an operator
which has not been paid to the city shall be deemed a debt
owed by the operator to the city. Any person owing money
to the city under the provisions of this article shall be liable
to an action brought in the name of the City of E1 Segundo for
the recovery of such amount.
"Sec. 30.23. VIOLATIONS; MISDEMEANOR.
Any person violating any of the provisions of this arti-
cle shall be guilty of a misdemeanor and shall be punishable
therefor by a fine of not more than five hundred dollars ($500. 00)
or by imprisonment in the city jail for a period of not more than
six months or by both such fine and imprisonment.
Any operator or other person who fails or refuses to re-
gister as required herein, or to furnish any return required to
be made, or who fails or refuses to furnish a supplemental re-
turn or other data required by the Tax Administrator, or who
renders a false or fraudulent return or claim, is guilty of a
misdemeanor, and is punishable as aforesaid. Any person re-
quired to make, render, sign or verify any report or claim who
makes any false or fraudulent report or claim with intent to de-
feat or evade the determination of any amount due required by
this article to be made, is guilty of a misdemeanor and is puni-
shable as aforesaid."
SECTION 2. Severability. If any section, subsection, sub-
division, paragraph, sentence, clause or phrase of this ordinance or
any part thereof is for any reason held to be unconstitutional, such deci-
sion shall not affect the validity of the remaining portions of this ordi-
nance or any part thereof. The City Council hereby declares that it
would have passed each section, subsection, subdivision, paragraph,
sentence, clause or phrase thereof, irrespective of the fact that any
one or more sections, subsections, subdivisions, paragraphs, sentences,
clauses or phrases be declared unconstitutional.
SECTION 3. Effective date. This ordinance shall become
operative on August 1, 1964.
SECTION 4. The City Clerk shall certify to the passage and
adoption of this ordinance; shall cause the same to be entered in the book
of original ordinances of said city; shall make a minute of the passage
and adoption thereof in the records of the meeting at which the same is
passed and adopted; and shall, within fifteen days after the passage and
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adoption thereof, cause the same to be published once in the El Se-
gundo Herald, a weekly newspaper of general circulation, published
and circulated within said City of El Segundo and which is hereby desig-
nated for that purpose.
PASSED, APPROVED and ADOPTED this 13th day of July ,
1964.
ATTEST:
— 'C`ity Clergy
(SEAL)
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yor of e City of El egun o, orma.
4&It..
STATE OF CALIFORNIA, )
COUNTY OF LOS ANGELES, )
CITY OF EL SEGUNDO. )
EUNICEe U. CREASON , , , , , , . City Clerk of the City of El Segundo,
California, do hereby certify that the whole number of members of the City Council
of the said City is five; that the foregoing ordinance, being Ordinance No.. , 621,
is a full, true and correct original of Ordinance No, . 621 , , , , , of the said City of El
Segundo, California, entitled:
AN ORDINANCE OF THE CITY OF EL SEGUNDO,
CALIFORNIA, AMENDING "EL SEGUNDO CITY
CODE, 1958, "BY ADDING SECTIONS 30. 10
THROUGH 30.23 TO SAID CODE RELATING TO
IMPOSING A TAX UPON THE PRIVILEGE OF
TRANSIENT OCCUPANCY AND PROVIDING FOR
THE COLLECTION THEREOF. ";
which was duly passed and adopted by the said City Council, approved and signed
by the Mayor of said City, and attested by the City Clerk of said City, all at a regular
meeting of the said Council held on the, . �At�P P P , day of. P P P 9 P P My PPP P P , 19.. PA.. ,
and that the some was so passed and adopted by the following vote-,
AYES: Councilmen. P XmclegiAh. �� 4�t�P 9 9��Air �,�Y 4� QlWP n gg0.4p09?/11`fyqr
McGill;
P 9 9 8 B P P 9 9 8 9 9 9 P P P P P P 9 9 9 P P 9 9 P P P 9 P 9 P 9 9 P P 9 9 P P P 9 P 9 o P P 9 9 P P 9
NOES: Councilmen, P, BLP`YC' .;.
ABSENT: CA4nQ iLmeA NQiae! 9 P 9 9 9 P P P P 9 P P 9 P P 9@@ P P P P P P 9 9 P P 8 9 9 P P 6 P 9 P 9 P P P 8 P P 9
I do hereby further certify that pursuant to the provisions of Section 36933 of the
Government Code of the State of California, that the foregoing Ordinance No. 96219 9 P 9
was duly and regularly published according to law and the order of the City Council
of said City in the El Segundo Herald, a weekly newspaper of general circulation,
printed, published and circulated within the said City and that the same was so pub -
Iished therein an the following date, to wltrP 9 9 9 9 9 9 9 9 9 P 9 P 9 B B P, 9 P P 9 9 , 9 9 9 P P 9 9 P P 9 9 9 9 P P P
City Clerk of the City of El Segundo, California.
(SEAL)
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Deputy
Affidavit of Publication
BTATE OF CALnPORNIA )
COUNTY OF LOB ANGELES) n
CITY OF EL 8EOUNDO )
.................... (!.heryl ... L.. ..... ri..Off -j. Cl . ............. . ... _........ being first duly sworn, deposes and says: T!►at
he L, and at all of the times hereinafter mentioned was, a citizen of the United States of America,
over the age of eighteen years, and a resident of the County of Los Angeles, State of California; that he
was, at, and during all of the time of the publication of the Instrument hereunto attached the ............
........ .............................. Principal ... Clark .................................................................................. . .............................. I ..... ...
Editor of EL SEGUNDO IIRALD, a newspaper of general circulation, published and circulated weekly in
the City of El Segundo, in said County and State; that said newspaper has been so published and
circulated at regular intervals of one week for more than one year immediately preceding the
publication of the instrument hereunto annexed; that said newspaper is, and was, at all of the times
herein mentioned, a newspaper of general circulation within the meaning of Section 4480 of the Political
Code of the State of California; that as provided by said section, said newspaper Is published for the
dissemination of local or telegraphic news and intelligence of a general character, having a bona fide
subscription list of paying subscribers; that said newspaper is not and was not at any of the times herein
referred to, devoted to the interests, or published for the entertainment or instruction of a particular
class, professim trade, calling, race or denomination, or for any number of such claws, professions, trades,
callings, races or denominations, and that said newspaper is not devoted to or published for, nor was it
at any of the times herein mentioned devoted to or published for the purpose, whether avowed or
otherwise, of entertaining or instructing such classes, professions, trades, callings, races or denomin-
ations, or any of such obsess, professions, trades, Callings, races or denominations.
That the notice, order, ordinance, resolution or instrument hereunto attached on Me ........... mumbered
........................................................ .- ........ ....................................................... ....................... .......................... ........................................
hereof in all respects, including subject matter, and size and arrangement of type, is a full true and
correct copy of the said notice, ordinance, resolution or instrument, in words and figures exaony as
published; that the same was met and printed In type not smaller than nonpareil and _that the body of
the same was preceded with words prinbed In black -face type not smaller than nonpareil, describing
and expressing in general terma the purpose and character of the notice, order, ordinance, resolution
or instrument intended to be published, as will appear from an inspection of the said annexed instru-
ment; that the ........................ .................... Qrd I as ace.... ... - ...... _......-.- ...... _........................................
or which the annexed is a printed copy as hereinabove stated, was published and printed in acid news-
paper at least .........1........... week ......... by ........................ .,....... consecutive publication ......... commencing on the
23 ....... . ..... day of .........- - -.... Jul -y......................... A. D.1964., and ending on the .........23................. day *f
................... JU. ..... _.. .......... _. A. D. 19-- 64'
..., and as often during acid time as said newspaper was regn-
larly issued, to- wit: _._... ...... - ... - _ ......
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Subscribed sworn to befoce me this —.1. yam%//.....- -
day of - ............ ........... –, A. D. 19. tp
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City cleat of the City of 12 Segundo, Counts
Of IM ADseles, Stabs of Caurornia.
By...-- .............. ............................................................... ...... —
Depuby City Cleft ed said City.
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