Title 3
Chapters:
3.04 Purchasing
3.08 Assessment
and Tax Collection
3.12 City Funds
3.20 Real
Property Transfer Tax
3.24 Sales and
Use Tax
3.28 Transient Occupancy
Tax
3.32 Community
Facilities District
Chapter 3.04
PURCHASING
Sections:
3.04.010 Title.
3.04.020
Cost under ten thousand dollars.
3.04.030
Cost over ten thousand dollars.
3.04.040
Bidding procedure--Notice.
3.04.050
Bidding procedure--submittal.
3.04.060
Bidding procedure--consideration of bids.
3.04.070 Authorization of purchase without bidding.
3.04.010 Title. The ordinance codified in this chapter shall
be known as the purchasing ordinance.
3.04.020 Cost under
ten thousand dollars. All contracts for and purchases of supplies and
equipment by the city which do not exceed at any one time, for any one project,
with any one contractor, the total sum of five thousand dollars, and which have
been previously budgeted, shall be undertaken and purchased by the heads of
city departments, after receiving approval of the finance director and,
wherever possible, three estimates for costs of said purchase, and in
accordance with the provisions of Section 2.12.160 of this code. All contracts
for and purchases of supplies and equipment which exceed five thousand dollars
but do not exceed ten thousand dollars shall be made only upon approval of the
city council.
3.04.030 Cost over ten thousand
dollars. All contracts for and purchases of supplies and equipment by the
city in excess of ten thousand dollars shall be let by bids, except as
otherwise permitted by this chapter.
3.04.040 Bidding
procedure--Notice. Notice inviting bids shall be published at least twice
in a newspaper of general circulation published in the city, each publication
being at least five days apart, with the date of first publication being at
least ten days prior to the date set for opening bids.
3.04.050 Bidding
procedure--Submittal. All bids are to be sealed and are to be accompanied
by security in an amount of no less than ten percent of the amount bid, and in
the form of either:
A.
Cash;
B.
Cashier’s check, with the city of
C.
Certified check, with the city of
D.
Bidders bond, with the city of
3.04.060 Bidding
procedure--Consideration of bids. A. All bids will be opened upon the date
set by notice and, after qualifying with reference to the requirements of this
chapter, will at that time be considered.
B.
The successful bid shall be the lowest bid submitted at such time by the lowest
responsible bidder. In making such determination, the city council reserves the
right to reject the lowest, or any other bid, in the exercise of its
legislative and administrative discretion.
C.
If all bids are rejected, either the matter may be readvertised,
or appropriate proceedings may be taken, as set forth in Section 3.04.070.
D.
If no bids are received, the city council may proceed in the matter in
accordance with its legislative and administrative discretion, and may, in such
event, authorize any action deemed reasonable and necessary in the best
interests of the city.
3.04.070 Authorization of purchase without bidding. Where competitive bids
would be difficult or practically impossible to obtain, or would not produce an
advantage, the proposed contract or purchase may be authorized without public
bidding upon resolution by a vote of four-fifths of the council. If such
contemplated contract or purchase involves used equipment or supplies, any such
contract or purchase shall not be entered into unless or until, in addition,
such equipment or supplies have been inspected and approved both as to quality
and price by an independent third party who shall not be an employee of the
city.
Chapter 3.08
Sections:
3.08.010 Definitions.
3.08.020
Transfer of duties to county officers.
3.08.030 Abolition of offices of city assessor and
city tax collector.
3.08.010 Definitions. The following words and
expressions, when used in this chapter shall for the purpose of this chapter
have meanings as follows:
A.
City. “City” means the city of
B.
County. “County” means the
3.08.020 Transfer of duties to
county officers. The assessment and tax collection duties, and the
collection of assessments levied for municipal improvements, previously
performed by the assessor and the tax collector of the city, are transferred to
the assessor and the tax collector of the county for the purpose of assessment
and collection of and for ad valorem property taxes that become a lien after
the adoption of the ordinance codified in this chapter, and the collection of
assessments for municipal improvements becoming due and payable on and after
July 1, 1961.
3.08.030 Abolition of offices of city assessor and city
tax collector.
The offices of city assessor and city tax collector are abolished as of the
first day of July, 1961, and thereafter all duties performed by the city
assessor, other than the assessing of property in the city, and all duties
performed by the city tax collector, other than the collection of ad valorem
taxes on property that becomes a lien after the adoption of the ordinance
codified in this chapter and the collection of assessments for municipal
improvements becoming due and payable on and after July 1, 1961, are
transferred to and are to be performed by the city clerk.
Sections:
3.12.010 Creation by resolution.
3.12.010 Creation by resolution. The city council may, by
resolution, specify the creation of city funds from time to time as deemed
necessary, upon which warrants may be drawn.
Chapter 3.16
SPECIAL
Sections:
3.16.010
Created.
3.16.020 Source of moneys.
3.16.030 Expenditure of moneys.
3.16.010 Created. To comply
with the provisions of Sections 2100 through 2122 of chapter 3 of Division 3 of
the Streets and Highway Code and Sections 182 to 207 of Article 5 of Division 1
of the Streets and Highways Code, there is created in the city treasury a
special fund to be known as the special gas tax street improvement fund.
3.16.020 Source of moneys. All moneys received by the
city from the state under the provisions of the sections of the Streets and
Highways Code mentioned in Section 3.16.010 for the acquisition of real
property or interests therein, or the construction, maintenance or improvement
of streets or highways other than state highways, shall be paid into the
special gas tax street improvement fund.
3.16.030 Expenditure of moneys. All moneys in the special
gas tax Street improvement fund shall be expended exclusively for the purposes
authorized by, and subject to all the provisions of, Section 182 through 207 of
Article 5 of Division 1 of the Streets and Highways Code, to the extent that
such sections are applicable to the city.
Chapter 3.20
REAL PROPERTY TRANSFER TAX
Sections:
3.20.010
Title——Authority.
3.20.020
Imposed.
3.20.030
Payment required.
3.20.040
Exemptions——Debt security or foreclosure.
3.20.050
Exemptions--Title acquired by governmental body or agency.
3.20
060 Exemptions——Plan of reorganization or adjustment.
3.20.070 Exemptions——Conveyances effecting order of
Securities and Exchange Commission.
3.20.080
Exemptions--Realty held by partnership.
3.20.090 Administration.
3.20.100
Claims for refund.
3.20.010 Title--Authority.The
ordinance codified in this chapter shall be known as the real property transfer
tax ordinance of the city. It is adopted pursuant to the authority contained in
Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation
Code of the State of
3.20.020 Imposed. There is
imposed on each deed, instrument or writing by which any lands, tenements or
other realty sold within the city is granted, assigned, transferred or
otherwise conveyed to or vested in the purchaser or purchasers, or any other
person or persons, by his or their direction, when the consideration or value
of the interest or property conveyed, exclusive of the value of any lien or
encumbrances remaining thereon at the time of sale, exceeds one hundred
dollars, a tax at the rate of twenty-seven and one—half cents for each five
hundred dollars or fractional part thereof.
3.20.030 Payment required.
Any tax imposed pursuant to Section 3.20.020 shall be paid by any person who
makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or
issued.
3.20.040 Exemptions——Debt
security or foreclosure. Any tax imposed pursuant to this chapter shall not
apply to any instrument in writing given to secure a debt nor with respect to
any deed, instrument or writing to a beneficiary or mortgagee, which is taken
from the mortgagor or trustor as a result of or in
lieu of foreclosure; provided that such tax shall apply to the extent that the
consideration exceeds the unpaid debt, including accrued interest and cost of
foreclosure. The consideration, unpaid debt amount and identification of
grantee as beneficiary or mortgagee shall be noted on said deed, instrument or
writing or stated in an affidavit or declaration, under penalty of perjury for
tax purposes.
3.20.050 Exemptions--Title
acquired by governmental body or agency. Any deed, instrument or writing to
which the United States or any agency or instrumentality thereof, any state or
territory, or political subdivision thereof, is a party shall be exempt from
any tax imposed pursuant to this chapter when the exempt agency is acquiring
title.
3.20.060 Exemptions——Plan of
reorganization or adjustment. A. Any tax imposed pursuant to this chapter
shall not apply to the making, delivering or filing of conveyances to make
effective any plan of reorganization or adjustment:
1. Confirmed under the Federal Bankruptcy
Act, as amended;
2. Approved in an equity receivership
proceeding in a court involving a railroad corporation, as defined in
subdivision (m) of Section 205 of Title 11 of the United States Code, as
amended;
3. Approved in an equity receivership
proceeding in a court involving a corporation, as defined in subdivision (3) of
Section 506 of Title 11 of the United States Code, as amended; or
4. Whereby a mere change in identity, form or
place of organization is effected.
B.
Subsection A of this section shall only apply if the making, delivery or filing
of instruments of transfer or conveyances occurs within five years from the
date of such confirmation, approval or change.
3.20.070 Exemptions—~Conveyances
effecting order of Securities and Exchange Commission. Any tax imposed
pursuant to this chapter shall not apply to the making or delivery of
conveyances to make effective any order of the Securities and Exchange
Commission, as defined in subdivision (a) of Section 1083 of the Internal flevenue Code of 1934; but only if:
A.
The order of the Securities and Exchange Commission in obedience to which such
conveyance is made recites that such conveyance is necessary or appropriate to
effectuate the provisions of Section 79k of Title 15 of the United States Code,
relating to the Public Utility Holding Company Act of
1935;
B.
Such order specifies the property which is ordered to be conveyed;
C.
Such conveyance is made in obedience to such order.
3.20.080 Exemptions——Realty held
by partnerships. A. In the case of any realty held by a partnership, no levy
shall be imposed pursuant to this chapter by reason of any transfer of an
interest in a partnership or otherwise, if:
1. Such partnership, or another partnership,
is considered a continuing partnership within the meaning of Section 708 of the
Internal Revenue Code of 1954; and
2. Such continuing partnership continues to
hold the realty concerned.
B.
If there is a termination of any partnership within the meaning of Section 708
of the Internal Revenue Code of 1954, for purposes of this chapter, such
partnership shall be treated as having executed an instrument whereby there was
conveyed, for fair market value (exclusive of the value of any lien or
encumbrance remaining thereon) , all realty held by
such partnership at the time of such termination.
C.
Not more than one tax shall be imposed pursuant to this chapter by reason of a
termination described in subsection B of this section, and any transfer
pursuant thereto, with respect to the realty held by such partnership at the
time of such termination.
3.20.090 Administration. The county recorder shall
administer this chapter in conformity with the provisions of Part 6.7 of
Division 2 of the Revenue and Taxation Code and the provisions of any county
ordinance adopted pursuant thereto.
3.20.100 Claims for refund.
Claims for refund of taxes imposed pursuant to this chapter shall be governed
by the provisions of Chapter 5, commencing with Section 5096, of Part 9 of
Division 1 of the Revenue and Taxation Code of the state.
Chapter 3.24
SALES AND USE TAX
Sections:
3.24.010 Short title.
3.24.020 Purpose.
3.24.030 Definition.
3.24.040 Rate.
3.24.050 Contract with state.
3.24.060
Sales tax——Imposed.
3.24.070
Sales tax——Place of sale.
3.24.080
Use tax imposed.
3.24.090 Adoption of provisions of state law.
3.24.100 Limitations on adoption of state law.
3.24.110 Exclusions and exemptions.
3.24.120
Permit not required.
3.24.130 Amendments.
3.24.140 Enjoining collection forbidden.
3.24.150 Penalty for violation.
3.24.010 Short title. The ordinance codified in
this chapter shall be known as the uniform local sales and use tax ordinance of
the city.
3.24.020 Purpose. The city council declares
that this chapter is adopted to achieve the following, among other, purposes,
and directs that the provisions of this chapter be interpreted in order to
accomplish those purposes:
A.
To adopt sales and use tax provisions which comply with the requirements and
limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation
Code;
B.
To adopt sales and use tax provisions which incorporate provisions identical to
those of the Sales and Use Tax Law of the state, insofar as those provisions
are not inconsistent with the requirements and limitations contained in Part
1.5 of Division 2 of the Revenue and Taxation Code;
C.
To adopt sales and use tax provisions which impose a tax and provide a measure therefor that can be administered and collected by the
State Board of Equalization in a manner that adapts itself as fully as is
practicable to, and requires the least possible deviation from, the existing
statutory and administrative procedures followed by the State board of
Equalization in administering and collecting the California State Sales and Use
Taxes;
D.
To adopt sales and use tax provisions which can be administered in a manner
that will, to the degree possible consistent with the provisions of Part 1.5 of
Division 2 of the Revenue and Taxation Code, minimize the cost of collecting
city sales and use taxes and at the same time minimize the burden of
recordkeeping upon persons subject to taxation under the provisions of this
chapter.
3.24.030 Definition. “Operative date” means the
operative date of the Siskiyou County Uniform Local Sales and Use Tax
Ordinance, as amended by County Ordinance No. 403, or the effective date of the
ordinance codified in this chapter, whichever is later.
3.24.040 Rate. The rate of sales tax and use tax imposed by
this chapter shall be:
A.
Ninety hundredths of one percent through March 31, 1965;
B.
Nine hundred twenty-five thousandths of one percent from April 1, 1965, through
March 31, 1966;
C.
Ninety-five hundredths of one percent from April 1, 1966, through June 30,
1968;
D. One hundred percent of one percent on and after
the first day of July, 1968.
3.24.050 Contract with state. Prior to the operative date
of this chapter, the city shall contract with the State Board of Equalization
to perform all functions incident to the administration and operation of this
chapter; provided that if this city has not contracted with the State Board of
Equalization prior to the operative date, it shall nevertheless so contract and
in such a case the operative date shall be the first day of the first calendar
quarter following the execution of such a contract rather than the date stated
in Section 3.24.030.
3.24.060 Sales tax——Imposed. For the privilege of selling tangible personal
property at retail, a tax is imposed upon all retailers in the city, at the
rate stated in Section 3.24.040 of the gross receipts of the retailer from the
sale of all tangible personal property sold at retail in this city on and after
the operative date.
3.24.070 sales tax——place of sale.
For the purpose of this chapter, all retail sales are consummated at the place
of business of the retailer unless the tangible personal property sold is
delivered by the retailer or his agent to an out—of—state destination or to a
common carrier for delivery to an out—of—state destination. The gross receipts from
such sales shall include delivery charges, when such charges are subject to the
state sales and use tax, regardless of the place to which delivery is made. In
the event a retailer has no permanent place of business in the state, or has
more than one place of business, the place or places at which the retail sales
are consummated shall be determined under rules and regulations to be
prescribed and adopted by the State Board of Equalization.
3.24.080 Use tax imposed. An
excise tax is imposed on the storage, use or other consumption in the city of
tangible personal property purchased from any retailer, on and after the
operative date, for storage, use or other consumption in the city, at the rate
stated in Section 3.24.040 of the sales price of the property. The sales price
shall include delivery charges when such charges are subject to state sales or
use tax, regardless of the place to which delivery is made.
3.24.090 Adoption of provisions of state law. Except as otherwise
provided in this chapter, and except insofar as they are inconsistent with the
provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of
the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are
adopted and made a part of this chapter as though fully set forth in this
chapter.
3.24.100 Limitations on adoption of state law. In adopting the provisions
of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the state is
named or referred to as the taxing agency, the name of the city shall be
substituted therefor. The substitution, however,
shall not be made when the word “State” is used as part of the title of the
State Controller, the State Treasurer, the State Board of Control, the State
Board of Equalization, the State Treasury or the Constitution of the State of
California; the substitution shall not be made when the result of that
substitution would require action to be taken by or against the city or any
agency thereof, rather than by or against the State Board of Equalization, in
performing the functions incident to the administration or operation of this
chapter; the substitution shall not be made in those sections, including, but
not necessarily limited to, sections referring to the exterior boundaries of
the State of California, where the result of the substitution would be to
provide an exemption from the tax imposed by this chapter with respect to
certain sales, storage, use or other consumption of tangible personal property
which would not otherwise be exempt from said tax while such sales, storage,
use or other consumption remain subject to tax by the state under the
provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to
impose the tax with respect to certain sales, storage, use or other consumption
of tangible personal property which would not be subject to tax by the state
under the said provisions of that code; the substitution shall not be made in
Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737,
6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not
be made for the word “State” in the phrase “retailer engaged in business in
this State” in Section 6203, or in the definition of that phrase in Section
6203.
3.24.110 Exclusions and exemptions. A. The amount subject to
tax shall not include any sales or use tax imposed by the state upon a retailer
or consumer.
B.
The storage, use, or other consumption of tangible personal property, the gross
receipts from the sale of which have been subject to tax under a sales and use
tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue
and Taxation Code by any city and county, county, or city, in this state shall
be exempt from the tax due under this chapter.
C.
There are exempted from the computation of the amount of the sales tax the
gross receipts from the sale of tangible personal property to operators of
aircraft to be used or consumed principally outside the city in which the sale
is made and directly and exclusively in the use of such aircraft as common
carriers of persons or property under the authority of the laws of this state,
the United States, or any foreign government.
D. In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax.
3.24.120 Permit not required.
If a seller’s permit has been issued to a retailer under Section 6067 of the
Revenue Taxation Code, an additional seller’s permit shall not be required by
this chapter.
3.2&130 Amendments. All subsequent amendments
of the Revenue and Taxation Code which relate to the sales and use tax and
which are not inconsistent with Part 1.5 of Division 2 of the Revenue and
Taxation Code shall automatically become a part of this chapter.
3.24.140 Enjoining collection forbidden. No injunction or writ of
mandate or other legal or equitable process shall issue in any suit, action or
proceeding in any court against the state or the city, or against any officer
of the state or the city, to prevent or enjoin the collection under this
chapter of Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax
or any amount of tax required to be collected.
324.150 Penalty for violation.
Any person violating any of the provisions of this chapter shall be guilty of a
misdemeanor and, upon conviction thereof, shall be punishable by a fine of not
more than five hundred dollars or by imprisonment for a period of not more than
six months, or by both such fine and imprisonment.
Chapter 3.28
TRANSIENT OCCUPANCY TAX
Sections:
3.28.010 Title.
3.28.020 Definitions.
3.28.030
Tax imposed.
3.28.040 Exemptions.
3.28.050 Operator’s duties.
3.28.060 Registration.
3.28.070 Reporting and remitting.
3.28.080 Penalties and interest.
3.28.090 Failure to collect and report tax.
3.28.100 Appeal.
3.28.110 Records.
3.28.120 Refunds.
3.28.130 Actions to collect.
3.28.140 Penalty for violation.
3.28.150 Use of tax for designated city promotion.
3 28 010 Title. The ordinance codified in this chapter shall
be known as the uniform transient occupancy tax ordinance of the city.
3.28.020 Definitions. Except where the context
otherwise requires, the definitions given in this section govern the
construction of this chapter:
A.
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 purposes, and includes any hotel, inn, tourist home or
house, motel, studio hotel, bachelor hotel, lodginghouse,
roominghouse, apartment house, dormitory, public or
private club, mobilehome or house trailer at a fixed
location, or other similar structure or portion thereof, and shall also include
any campground, mobile home park, trailer park, recreational vehicle park, or
similar places where outdoor living spaces are rented to transients.
B.
Occupancy. “Occupancy” means the use or possession, or the right to the use or
possession of any room or rooms or portion thereof, in any hotel for dwelling,
lodging, or sleeping purposes, and shall also include the use or possession of
any outdoor space for camping or occupation by a trailer, mobile home, or
recreational vehicle.
C.
Operator. “Operator” means the person who is proprietor 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 he 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.
D.
Person. “Person” means any individual, firm, partnership, joint venture,
association, social club, fraternal organization, joint stock company, corporation,
estate, trust, business trust, receiver, trustee or syndicate, or any other
group or combination acting as a unit.
E.
Rent. “Rent” means the consideration charge, whether or not received, for the
occupancy of space in a hotel 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.
F.
Tax administrator. “Tax administrator” means the city clerk.
G.
Transient. “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 thirty consecutive calendar days or fewer, counting
portions of calendar days as full days. Any such person so occupying a space in
a hotel shall be deemed to be a transient until the period of thirty 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 the ordinance codified in this chapter may
be considered.
3.28.030 Tax imposed. For the
privilege of occupancy in any hotel, each transient is subject to and shall pay
a tax in the amount of ten percent 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 transient’s ceasing to occupy
space in the hotel. If, for any reason, the tax due is not paid to the operator
of the hotel, the city clerk may require that such tax shall be paid directly
to the city clerk.
3.28.040 Exemptions. A. No tax shall be imposed
upon any officer or employee of a foreign government who is exempt by reason of
express provision of federal law or international treaty.
B.
No exemption shall be granted except upon a claim therefor
made at the time rent is collected and under penalty of perjury upon a form
prescribed by the city clerk.
3.28.050 Operator’s 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 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.
3.28.060 Registration. A. Within thirty days after
the effective date of the ordinance codified in this chapter, or within thirty
days after commencing business, whichever is later, each operator of any hotel
renting occupancy to transients shall register said hotel with the city clerk,
and obtain from him a transient occupancy registration certificate, to be at
all times posted in a conspicuous place on the premises.
B.
Said certificate shall, among other things, state the following:
1. The name of the operator;
2. The address of the hotel;
3. The date upon which the certificate was
issued;
4. “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 Clerk for the purpose of collecting from transients
the Transient Occupancy Tax and remitting said tax to the City Clerk. This
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
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.”
3.28.070 Reporting and remitting. Each operator, 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 city
clerk, shall make a return to the city clerk, 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 city clerk. The city clerk may establish
shorter reporting periods for any certificate holder if he deems it necessary
in order to ensure collection of the tax and he may require further information
in the return. Returns and payments are due immediately upon cessation of
business for any reason. All taxes collected by operators pursuant to this
chapter shall be held in trust for the account of the city until payment
thereof is made to the city clerk.
3.28.080 Penalties and interest. A. Original Delinquency.
Any operator who fails to remit any tax imposed by this chapter within the time
required shall pay a penalty of ten percent of the amount of the tax in
addition to the amount of the tax.
B.
Continued Delinquency. Any operator who fails to remit any delinquent
remittance on or before a period of thirty days following the date on which the
remittance first became delinquent shall pay a second delinquency penalty of
ten percent of the amount of the tax in addition to the amount of the tax and
the ten percent penalty first imposed.
C.
Fraud. If the city clerk determines that the nonpayment of any remittance due
under this chapter is due to fraud, a penalty of twenty—five percent of the
amount of the tax shall be added thereto in addition to the penalties stated in
subsections 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 chapter shall pay interest at the rate of one—half of
one percent per month or fraction thereof on the amount of the tax, exclusive
of penalties, from the date on which the remittance first became delinquent
until paid.
E.
Penalties Merged With Tax. Every penalty imposed and such interest as accrues
under the provisions of this section shall become a part of the tax required to
be paid by this chapter.
3.28.090 Failure to collect and report tax. It any operator fails or
refuses to collect the tax imposed by this chapter and make, within the time
provided in this chapter, any report and remittance of said tax or any portion
thereof required by this chapter, the city clerk 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 city clerk procures such facts and
information as he is able to obtain upon which to base the assessment of any
tax imposed by this chapter 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 chapter. In case such determination is made, the
city clerk shall give a notice of the amount so assessed by serving it
personally or by depositing it in the
3.28.100 Appeal. Any operator aggrieved by any decision of
the city clerk with respect to the amount of tax, interest and penalties, if
any, may appeal to the council by filing a notice of appeal with the city clerk
within fifteen days of the serving or mailing of the determination of tax due.
The council shall fix a time and place for hearing such appeal, 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
served upon the appellant in the manner prescribed in Section 3.28.090 for
service of notice of hearing. Any amount found to be due shall be immediately
due and payable upon the service of notice.
3.28.110 Records. It shall be the duty of
every operator liable for the collection and payment to the city of any tax
imposed by this chapter 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
city clerk shall have the right to inspect at all reasonable times.
3.28.120 Refunds. A. Whenever the amount of
any tax, interest or penalty has been overpaid or paid more than once, or has
been erroneously or illegally collected or received by the city under this
chapter, it may be refunded as provided in subsection B and C of this section,
provided a claim in writing thereof, stating under penalty of perjury the
specific grounds upon which the claim is founded, is filed with the city clerk
within three years of the date of payment. The claim shall be on forms
furnished by the city clerk.
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
city clerk, 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 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 provided in subsection A of this section, but only when the tax was
paid by the transient directly to the city clerk, or when the transient, having
paid the tax to the operator, establishes to the satisfaction of the city clerk
that the transient has been unable to obtain a refund from the operator who
collected the tax.
D. No refund shall be paid under the provisions of this section unless the claimant establishes his right to such refund by written records showing entitlement thereto.
3.28.130 Actions to collect. Any tax required to be paid
by any transient under the provisions of this chapter 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
chapter shall be liable to an action brought in the name of the city for the
recovery of such amount.
3.28.140 Penalty for violation. A. Any person violating any
of the provisions of this chapter shall be guilty of a misdemeanor and shall be
punishable therefor by a fine of not more than five
hundred dollars, or by imprisonment in the city jail for a period of not more
than six months, or by both such fine and imprisonment.
B.
Any operator or other person who fails or refuses to register, as required in
this chapter, or to furnish any return required to be made, or who fails or
refuses to furnish a supplemental return or other data required by the city
clerk, or who renders a false or fraudulent return or claim, is guilty of a
misdemeanor, and is punishable as provided in subsection A of this section. Any
person required to make, render, sign or verify any report or claim who makes
any false or fraudulent report or claim with intent to defeat or evade the
determination of any amount due required by this chapter to be made is guilty
of a misdemeanor and is punishable as provided in subsection A of this section.
3.28.150 Use of tax for designated city promotion. A. Two percent of the rent
charged by the operator pursuant to Section 3.28.030 of this chapter shall be
used exclusively for city promotion, community events, economic enhancement,
and community beautification.
B.
The method employed to distribute the tax hereunder shall be set forth in a
resolution as shall from time to time be adopted by the city council.
Chapter
3.32
COMMUNITY
FACILITIES DISTRICT
Sections:
3.32.010
Definitions.
3.32.020 Community
facilities district established.
3.32.030
Levy of special tax within the district.
3.32.040
Calculation of fiscal year tax rate.
3.32.050
Exemptions.
3.32.060
Revenues from special tax.
3.32.070
Collection of special tax.
3.32.080 Severability.
3.32.010 Definitions. A. Act means Mello-Roos Community Facilities
Act.
B. CFD means community
facilities district.
C. Services means those
listed in Exhibit A of Resolution No. 04-2009, as adopted, and hereafter
amended, and on file in the office of the city clerk.
3.32.020 Community facilities
district established. The city
council hereby establishes Community Facilities District No. 2009-1. The map of
said CFD boundaries as adopted, and hereafter amended, is on file in the office
of the city clerk.
3.32.030 Levy of special tax
within the district. The city council hereby
authorizes and levies the special tax within CFD No. 2009-1 pursuant to the
Mello-Roos Community Facilities Act, at the rate and in accordance with the
rate and method of apportionment of special tax set forth in the resolution of
formation which rate and method is by this reference incorporated herein. The
special tax is hereby levied commencing in fiscal year 2009-10 and in each
fiscal year thereafter to pay for the services for the CFD, as contemplated by
the resolution of formation and the proceedings and all costs of administering
the CFD.
3.32.040 Calculation of fiscal
year tax rate.
The city's finance director, or
designee, or an employee or consultant of the city, is hereby authorized and directed
each fiscal year to determine the specific special tax to be levied for the
next ensuing fiscal year for each parcel of real property within the CFD, in
the manner and as provided in the resolution of formation.
3.32.050 Exemptions. Exemptions from the levy of the special tax
shall be as provided in the resolution of formation and the applicable
provisions of the Act. In no event shall the special tax be levied on any
parcel within the CFD in excess of the maximum special tax specified in the
resolution of formation.
3.32.060 Revenues from special
tax.
All of the revenues generated by the
collection of the special tax shall be used as provided in the Act and in the resolution
of formation, including, but not limited to, the payment of costs of the
services, the payment of the costs of the city in administering the CFD, and
the costs of collecting and administering the special tax.
3.32.070 Collection of special
tax.
The special tax shall be collected in
the same manner as ordinary ad valorem taxes are collected and shall have the
same lien priority, and be subject to the same penalties and the same procedure
and sale in cases of delinquency as provided for ad valorem taxes; provided,
however, that the city council may provide for other appropriate methods of
collection by resolution(s) of the city council. In addition, the provisions of Section 53356.1
of the Act shall apply to delinquent special tax payments. The city finance
director, or designee, is hereby authorized and directed to provide all
necessary information to the auditor/tax collector of the county of Siskiyou in
order to effect proper billing and collection of the special tax, so that the
special tax shall be included on the secured property tax roll of the county of
Siskiyou for fiscal year 2009-10 and for each fiscal year thereafter until no
longer required to pay for the services or until otherwise terminated by the
city.
3.32.080 Severability. If for any reason any portion of this chapter
is found to be invalid, or if the special tax is found inapplicable to any
particular parcel within the CFD, by a court of competent jurisdiction, the
balance of this chapter and the application of the special tax to the remaining
parcels within the CFD shall not be affected.