Title 3
REVENUE AND FINANCE*

Chapters:

3.04 Capital Outlay Fund

3.08 Departmental Trust Fund

3.12 Gas Tax Street Improvement Fund

3.14 Trunk Sewer Capital Reserve Fund

3.16 Sewer Income Fund

3.18 Sewerage Facilities Replacement Fund

3.20 Sewer Service Revenue Fund

3.21 Storm Drain Revenue Fund

3.22 Repealed

3.24 County Tax Collection

3.28 Real Property Transfer Tax

3.32 Residential Construction Tax

3.36 Uniform Local Sales and Use Tax

3.40 Transient Occupancy Tax

3.41 Registration of Transients at Hotels and Motels

3.44 Utility Users’ Tax

3.45 Master Fee Schedule

3.48 Financing of Industrial and Commercial Development

3.50 Development Impact Fees to Pay for Various Public Facilities

3.54 Transportation Development Impact Fee

3.55 Western Transportation Development Impact Fee

* For Charter law provisions regarding the fiscal administration of the city, see Charter §§ 1100 – 1118.

Chapter 3.04
CAPITAL OUTLAY FUND*

Sections:

3.04.010 Established – Purpose.

3.04.020 Finance officer duty.

* For statutory authority for cities to establish capital outlay funds, see Gov. Code §§ 53730 – 53737.

3.04.010 Established – Purpose.

Pursuant to Section 1113 of the Charter, there is established a “special capital outlay fund No. 1.” This fund is to be used generally for all purposes which the city council deems to be of sufficient city-wide importance and benefit, including a portion for park and recreation development. (Ord. 858 § 1, 1963).

3.04.020 Finance officer duty.

The finance officer shall transfer all moneys received by the city from the shopping center for the sale of Vista Square housing project land into this special capital outlay fund No. 1. (Ord. 858 § 2, 1963).

Chapter 3.08
DEPARTMENTAL TRUST FUND*

Sections:

3.08.010 Established – Purpose.

* For provision of Charter law for a trust fund to accumulate city collections, see Charter § 1114.

3.08.010 Established – Purpose.

There is established a “departmental trust fund” for the city, as is required by, and for the purposes specified in, Section 1114 of the Charter. (Prior code § 2.3).

Chapter 3.12
GAS TAX STREET IMPROVEMENT FUND*

Sections:

3.12.010 Created.

3.12.020 Moneys payable into fund.

3.12.030 Expenditures.

* For statutory provisions concerning the appointment of moneys to cities having a special gas tax street improvement fund, see Streets and Highways Code § 2113; for provisions regarding highway user’s funds generally, see Streets and Highways Code § 2100, et seq.

3.12.010 Created.

To comply with the provisions of Article 5 of Chapter 1 of Division I of the Streets and Highways Code, with particular reference to the amendments made thereto by Chapter 642, statutes of 1935, there is hereby created in the treasury of the city a special fund to be known as the “special gas tax street improvement fund.” (Prior code § 2.34).

3.12.020 Moneys payable into fund.

All moneys received by the city from the state under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein for, or the construction, maintenance or improvement of, streets or highways other than state highways shall be paid into such fund. (Prior code § 2.35).

3.12.030 Expenditures.

All moneys in such fund shall be expended exclusively for the purposes authorized by, and subject to, all the provisions of Article 5, Chapter 1, Division I of the Streets and Highways Code. (Prior code § 2.36).

Chapter 3.14
TRUNK SEWER CAPITAL RESERVE FUND

Sections:

3.14.010 Establishment of trunk sewer capital reserve fund – Uses.

3.14.010 Establishment of trunk sewer capital reserve fund – Uses.

A. There is established a fund designated as the “trunk sewer capital reserve fund.”

B. All revenue derived from the sewer capacity charges (formerly “sewerage facility participation charges”) pursuant to CVMC 13.14.090 shall be deposited into such trunk sewer capital reserve fund.

C. The trunk sewer capital reserve fund shall be used solely for the following purposes, unless the city council shall by four-fifths vote appropriate such funds for another purpose; provided, such other purpose shall be for the planning, design, or construction of sewage collection or treatment or water reclamation purposes or incidental thereto:

1. Paying all or any part of the cost and expense to enlarge sewer facilities of the city so as to enhance efficiency of utilization and/or adequacy of capacity in order to effectively serve the needs of the city;

2. Paying all or any part of the cost and expense to plan and/or evaluate any future proposals for area-wide sewage treatment and/or water reclamation systems or facilities. (Ord. 2466 § 2, 1991).

Chapter 3.16
SEWER INCOME FUND*

Sections:

3.16.010 Establishment of sewer income fund – Uses.

* For statutory provisions regarding municipal funds generally, see Gov. Code § 43400, et seq.; for provisions authorizing reimbursement of subdividers for sewer construction pursuant to written contract, see Bus. and Prof. Code §§ 11543, 11544.

         CROSS REFERENCE: Sewer Service Revenue Fund, see Ch. 3.20 CVMC.

3.16.010 Establishment of sewer income fund – Uses.

All revenue derived from public sewer connection fees under CVMC 13.14.030 through 13.14.080 shall be deposited into the fund designated as the “sewer income fund” and which may be used only for the acquisition, construction, reconstruction, maintenance and operation of sanitation or sewerage facilities; except that such fund may be used in the discretion of the city council for, pursuant to a written contract, the reimbursement of subdividers as required by Sections 66486 and 66487 of the Government Code or, pursuant to a written contract, to reimburse any person who has constructed sewer facilities to the extent, as determined by the city council, that such sewer facilities have benefited other properties, or to reimburse the city for any expenses incurred in connection with the construction and installation of any sewer facility, including but not limited to the cost of engineering work and all costs in connection with the acquisition of rights-of-way. (Ord. 2466 § 3, 1991; prior code § 26.72).

Chapter 3.18
SEWERAGE FACILITIES REPLACEMENT FUND

Sections:

3.18.010 Established – Disposition of revenue – Expenditures permitted.

3.18.010 Established – Disposition of revenue – Expenditures permitted.

A. There is established a fund to be designated as the “sewerage facilities replacement fund.”

B. The city council shall set by resolution or ordinance the amount to be deposited into the sewerage facilities replacement fund. Any monies deposited shall be derived from the revenue collected from the monthly sewer service charge set forth in CVMC 13.14.110. The amount to be deposited may be a lump sum or a portion of each user’s sewer service charge.

C. Nothing herein shall be construed as superseding or conflicting with the existing sewer fund, sewer service revenue fund, or the trunk sewer capital reserve fund.

D. The fund shall be used solely for the purpose of paying the cost of refurbishment and/or replacement, in connection with the capital improvement program and with council approval, of structurally deficient sewerage facilities, including related evaluation, engineering, and utility modification costs, unless the city council shall, by four-fifths vote, appropriate such funds for another purpose; provided, such purpose shall be for the construction, maintenance or operation of sewers or incidental thereto, including any charge for its collection. (Ord. 3015 § 1, 2005; Ord. 2212 § 1, 1987).

Chapter 3.20
SEWER SERVICE REVENUE FUND*

Sections:

3.20.010 Establishment of sewer service revenue fund – Uses.

3.20.020 –

3.20.050 Repealed.

* For statutory provisions regarding municipal funds generally, see Gov. Code § 43400, et seq.

         CROSS REFERENCE: Sewer Income Fund, see Ch. 3.16 CVMC. Sewer system generally, see CVMC Title 13.

3.20.010 Establishment of sewer service revenue fund – Uses.

A. There is established a fund to be designated as the “sewer service revenue fund.”

B. Except for the amounts deposited in the sewerage facilities replacement fund pursuant to CVMC 3.18.010, all revenue derived from sewer service charges set forth in CVMC 13.14.110 shall be deposited into such sewer service revenue fund.

C. Nothing herein shall be construed as superseding or conflicting with the existing sewer income fund.

D. The fund shall be used solely for the following purposes, unless the city council shall by four-fifths vote appropriate such funds for another purpose; provided, such purpose shall be for the construction, maintenance or operation of sewers or incidental thereto, including any charge for its collection:

1. Paying the cost of maintenance and operation of the sewer system of the city;

2. Paying all or any part of the cost and expense of extending, constructing, reconstructing or improving the sewer system of the city or any part thereof;

3. Reimbursing persons who have constructed sewer facilities and who have entered into a reimbursement agreement with the city;

4. Paying for the San Diego metropolitan sewer annual capacity charge;

5. Paying for the San Diego metropolitan sewer annual maintenance and operation charge and periodic industrial waste program charges;

6. Any purpose authorized for sewer income fund utilization. (Ord. 2466 § 5, 1991; Ord. 1401 § 1, 1972; Ord. 807, 1962; prior code § 26.80).

3.20.020 Service charges designated – Payment required – Real property defined.

Repealed by Ord. 2466 § 4, 1991. (Ord. 1815 § 1, 1978; Ord. 1774 § 1, 1977; Ord. 1086 § 1, 1967; Ord. 818, 1962; Ord. 807, 1962; prior code § 26.81).

3.20.022 Reduced sewer service charges permitted when – Application – Contents – Refunds – Fees.

Repealed by Ord. 2466 § 4, 1991. (Ord. 2259 § 1, 1988).

3.20.030 Variances permitted when – Application – Contents – Fees.

Repealed by Ord. 2466 § 4, 1991. (Ord. 1961 § 1, 1982; Ord. 1808 § 1, 1978; Ord. 1774 § 1, 1977; Ord. 998 § 1, 1966; Ord. 807, 1962; prior code § 26.82).

3.20.032 Exemptions permitted when – Application – Contents – Fees.

Repealed by Ord. 2466 § 4, 1991. (Ord. 1774 § 2, 1977).

3.20.040 Payment of charges – Penalty for delinquency – Discontinuance of service when.

Repealed by Ord. 2466 § 4, 1991. (Ord. 2441 § 1, 1991; Ord. 807, 1962; prior code § 26.83).

3.20.050 Deposits required when – Amount.

Repealed by Ord. 2466 § 4, 1991. (Ord. 807, 1962; prior code § 26.84).

Chapter 3.21
STORM DRAIN REVENUE FUND

Sections:

3.21.010 Establishment of storm drain revenue fund – Uses.

3.21.010 Establishment of storm drain revenue fund – Uses.

A. There is established a fund to be designated as the “storm drain revenue fund”.

B. All revenues derived from the storm drain fee set forth in Chapter 14.16 CVMC shall be deposited into said fund.

C. The fund shall be used solely for the following purposes, unless the city council appropriates such funds for another purpose by a fourth-fifths vote: to pay for the services of cleaning storm drain inlets, underground drainage systems, lined and unlined storm drainage channels or ditches, and planning costs associated with compliance with the conditions imposed upon the city by the “early permit” issued to the city by the Regional Water Quality Control Board on July 16, 1990, and to establish a local-level National Pollutant Discharge Elimination System (NPDES), all in accordance with the Federal Clean Water Act. (Ord. 2463 § 1, 1991).

Chapter 3.22
RECREATION TRUST FUND

(Repealed by Ord. 2771 § 1, 1999)

Chapter 3.24
COUNTY TAX COLLECTION*

Sections:

3.24.010 Transfer of duties to county – Authority.

3.24.020 Payment of collected taxes to city.

3.24.030 Compensation to county for performance of services.

3.24.040 Preservation of other duties of clerk and finance officer.

* For statutory provisions authorizing cities to transfer tax assessment and collection duties to the county, see Gov. Code § 51500, et seq.

3.24.010 Transfer of duties to county – Authority.

The duties of assessment and tax collection for the city, provided by law to be performed by the city clerk as ex-officio assessor and the finance office of the city, are hereby transferred to the county assessor and the county tax collector of the county of San Diego. Such assessment and tax collection shall be performed by such county assessor and such county tax collector, beginning with the fiscal year 1953-1954, and shall continue for each succeeding fiscal year thereafter until the city shall by ordinance elect not to have such duties performed by such county assessor and county tax collector, all of which is in accordance with and permitted by Sections 51500 to 51519, inclusive, of the Government Code of the state and by Section 502 of the Charter of the city. (Prior code § 30.1).

3.24.020 Payment of collected taxes to city.

All taxes so levied and collected by the county shall be paid by warrant of the county auditor to the finance officer of the city, subject to CVMC 3.24.030. (Prior code § 30.2).

3.24.030 Compensation to county for performance of services.

The amount of compensation to be charged and paid to the county of San Diego for the performance of the services of assessing and collecting taxes for the city shall be fixed by agreement between the board of supervisors of San Diego County and the council; provided, however, that not more than one percent be charged for collecting the first $25,000 so collected and not more than one-fourth of one percent for all sums over that amount. The auditor of the county is hereby authorized to deduct such compensation from taxes collected under this chapter. (Prior code § 30.3).

3.24.040 Preservation of other duties of clerk and finance officer.

The city clerk and the finance officer of the city, respectively, shall continue to perform all duties to be performed by their offices under the laws of the state, the Charter of the city and the laws of the city other than the assessing of the city property and the collection of taxes. (Prior code § 30.4).

Chapter 3.28
REAL PROPERTY TRANSFER TAX*

Sections:

3.28.010 Title.

3.28.020 Imposed when – Rate – Payment required.

3.28.030 Exemptions – Instruments in writing to secure a debt.

3.28.040 Exemptions – Governmental agencies.

3.28.050 Exemptions – Conveyances during certain reorganizations and adjustments.

3.28.060 Exemptions – Conveyances by order of Securities and Exchange Commission.

3.28.070 Partnerships – Exempt when – Not more than one tax to be imposed.

3.28.080 Administration.

3.28.090 Refunds.

3.28.100 Unlawful acts deemed misdemeanors.

* For statutory authority for cities to impose a documentary stamp tax on the sale of real property within the city, see Rev. and Tax. Code § 11901, et seq.

3.28.010 Title.

This chapter shall be known as the “real property transfer tax ordinance of the city of Chula Vista” and is adopted pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code. (Ord. 1090 § 1, 1967; prior code § 30.30).

3.28.020 Imposed when – Rate – Payment required.

There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the city shall be 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 $100.00, a tax at the rate of $0.275 for each $500.00 or fractional part thereof. Said tax 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. (Ord. 1090 § 1, 1967; prior code § 30.31).

3.28.030 Exemptions – Instruments in writing to secure a debt.

The tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt. (Ord. 1090 § 1, 1967; prior code § 30.32).

3.28.040 Exemptions – Governmental agencies.

The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia, shall not be liable for any tax imposed pursuant to this chapter with respect to any deed, instrument or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor. (Ord. 1090 § 1, 1967; prior code § 30.33).

3.28.050 Exemptions – Conveyances during certain reorganizations and adjustments.

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:

A. Confirmed under the Federal Bankruptcy Act, as amended;

B. Approved in an equity receivership proceedings 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;

C. 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

D. Whereby a mere change in identity, form or place of organization is effected.

The provisions of this section shall apply only 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. (Ord. 1090 § 1, 1967; prior code § 30.34).

3.28.060 Exemptions – Conveyances by 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 Revenue Code of 1954; provided, that:

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. (Ord. 1090 § 1, 1967; prior code § 30.35).

3.28.070 Partnerships – Exempt when – Not more than one tax to be imposed.

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; provided, that:

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. (Ord. 1090 § 1, 1967; prior code § 30.36).

3.28.080 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. (Ord. 1090 § 1, 1967; prior code § 30.37).

3.28.090 Refunds.

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 of California. (Ord. 1090 § 1, 1967; prior code § 30.38).

3.28.100 Unlawful acts deemed misdemeanors.

Any person who willfully attempts in any manner to avoid or defeat the tax imposed by this chapter or the payment of all or any part thereof, or any person required by this chapter to pay the tax, to make a return, to keep any records, or to supply any information, who willfully fails to pay all or any part of such tax, make such return, keep such records, or supply such information at the time or times required by this chapter, or any person required by this chapter to furnish any information to the county recorder who willfully furnishes to the county recorder any information known by him to be fraudulent or to be false as to any material matter, or any person who buys, sells, offers for sale or uses, except as authorized in this chapter, any stamp prescribed by the ordinances of the county of San Diego and by state law for the collection or payment of the tax imposed by this chapter, shall be guilty of a misdemeanor. No person or persons shall be liable, either civilly or criminally, for an unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this chapter. (Ord. 1090 § 1, 1967; prior code § 30.39).

Chapter 3.32
RESIDENTIAL CONSTRUCTION TAX*

Sections:

3.32.010 Imposition on new units – Purpose and intent.

3.32.020 Imposition on units converted from common ownership to individual ownership – Purpose and intent.

3.32.030 Definitions.

3.32.040 Schedule of tax.

3.32.050 Waiver of tax requirements.

3.32.060 Deposit of funds.

* CROSS REFERENCE: Open Spaces, see Ch. 17.08 CVMC.

3.32.010 Imposition on new units – Purpose and intent.

A. It is intended that the residential construction tax shall be applicable to all new residential units, including hotels and motels, which although considered as being commercial in nature, generate householders who impose a burden upon the public facilities and infrastructure of the city.

B. It is further intended that all residential units constructed within the city of Chula Vista shall be subject to the residential construction tax and may also be obligated to dedicate park lands or pay fees in lieu thereof as a condition of approval of a subdivision map; provided, however, that the city council may waive all or a portion of either requirement in accordance with the provisions contained herein.

C. The city council declares that the fees required to be paid hereby are assessed pursuant to the taxing power of the city and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the city with the attendant increase to the population of the city has created an urgency in that there are insufficient funds available for the increased demand for capital items required to serve the increasing population of the city. (Ord. 1805 § 1, 1978; Ord. 1491 § 1, 1973; Ord. 1423 § 1, 1972; Ord. 1366 § 3, 1971; prior code § 35.401(1)).

3.32.020 Imposition on units converted from common ownership to individual ownership – Purpose and intent.

A. It is the purpose of the city council to establish a tax to be paid upon the conversion of apartment buildings or housing projects to a form of individual ownership of independent units at the same tax rate set forth in the residential construction tax schedule established for condominium ownerships.

It is recognized that the conversion of apartment buildings or projects in multiple-family zones from single, individual, corporate or partnership ownership to condominium or other form of independent ownership, or ownership pursuant to a subdivision of the property, affords to purchasers of such condominiums or independent units a type of single-family ownership status with a greater projected population density than that which would be allowable in the single-family residential zones.

B. Therefore, it is the intent of the council to require payment of a residential conversion tax, which shall be the full amount of the tax required for condominium or subdivided ownership if the residential construction tax was not paid at the time of the construction of the multiple-family dwelling unit; or if such a tax was paid at the time of construction, then an additional tax equivalent to the difference between the original tax paid and that currently imposed upon condominiums or subdivided ownerships shall be required. (Ord. 1805 § 1, 1978; Ord. 1491 § 1, 1973; Ord. 1423 § 1, 1972; Ord. 1366 § 3, 1971; prior code § 35.401(2)).

3.32.030 Definitions.

A. As used in this chapter, the term “dwelling unit” means and includes each single-family dwelling and each separate habitation unit of an apartment, duplex or multiple-dwelling structure designated as a separate habitation for one or more persons, although a part of the same building or structure, or mobile home.

The term “dwelling unit” for the purposes of this chapter also includes a unit of an existing multiple-family dwelling which is to be sold as a condominium, as defined by the Civil Code of this state, or any other form of cooperative ownership.

B. As used in this chapter, the term “person” means and includes every person, firm or corporation constructing, erecting or placing a dwelling unit itself or through the services of any employee, agent or independent contractor. (Ord. 1805 § 1, 1978; Ord. 1423 § 1, 1973; Ord. 1366 § 3, 1971; prior code § 35.403).

3.32.040 Schedule of tax.

A. Every person constructing, erecting or replacing any new dwelling units in the city, or converting any existing units to condominiums, cooperative or subdivided ownership, shall pay to the city a residential construction tax in accordance with the following schedule:

1. Single-family dwellings: $450.00 per unit plus $25.00 for each bedroom in excess of one bedroom;

2. Attached, cluster housing of planned developments under either condominium or subdivided ownership: $375.00 per unit plus $25.00 for each bedroom in excess of one bedroom;

3. Duplex units: $350.00 per unit plus $25.00 for each bedroom in excess of one bedroom;

4. Multiple-family units: $250.00 per unit plus $25.00 for each bedroom in excess of one bedroom;

5. Mobile homes: $200.00 per unit plus $25.00 for each bedroom in excess of one bedroom;

6. Residential hotels or motels with individual kitchen facilities: $150.00 per unit;

7. Residential hotels or motels without individual kitchen facilities: $100.00 per unit;

8. Transient hotels or motels: $75.00 per unit.

B. For the purpose of implementing the fee schedule set forth in subsection (A) of this section, any rooms as shown on plans submitted by the subdivider, regardless of their designation thereon, which may be used for bedroom purposes shall be regarded as a bedroom.

C. Such taxes shall be due and payable upon application to the city for a building permit for the construction of any such dwelling unit; provided, however, that there shall be a refund of such taxes in the event the building permit is not approved, or is not used, for such construction.

D. Further, the taxes for the conversion of ownership as indicated in CVMC 3.32.020 shall be payable upon application to the city for a certificate of occupancy, as specified in Sections 306 and 502 of the Uniform Building Code, 1970 Edition, and as required for such conversion pursuant to CVMC 15.56.010; provided, however, that there shall be a refund of such taxes in the event that the apartment building or project is not ultimately converted to condominium or independent dwelling unit ownership. (Ord. 1805 § 1, 1978; Ord. 1667 § 1, 1976; Ord. 1491 § 1, 1973; Ord. 1366 § 3, 1971; prior code § 35.402).

3.32.050 Waiver of tax requirements.

A. Recommendation of Planning Commission. The city council may, upon the request of a developer, waive all or a portion of this tax for any of said dwelling-unit types listed hereinabove in this chapter to be constructed or converted within the already developed and previously subdivided urban core of the city or for any dwelling-unit types constructed anywhere within the city which would serve as housing for low and moderate income families; provided further, that the council shall waive the tax requirements where land is dedicated for park purposes.

B. Recommendation of Redevelopment Agency. The city council may, upon the recommendation of the Chula Vista redevelopment agency, waive all or a portion of the tax for any of said dwelling-unit types listed hereinabove to be constructed or converted within an established redevelopment project. (Ord. 1805 § 1, 1978; Ord. 1491 § 1, 1973; Ord. 1366 § 3, 1971; prior code § 35.404).

3.32.060 Deposit of funds.

All of the sums collected pursuant to this chapter shall be deposited in a residential construction/conversion fund in the capital projects fund classification. (Ord. 1805 § 1, 1978).

Chapter 3.36
UNIFORM LOCAL SALES AND USE TAX*

Sections:

3.36.010 Short title.

3.36.020 Purpose – Interpretation.

3.36.030 Operative date – Contract with State Board of Equalization.

3.36.040 Sales tax – Imposition – Rate.

3.36.050 Sales tax – Location where retail sales consummated.

3.36.060 Sales tax – Statutory authority adopted.

3.36.070 Sales tax – Substitution of terms applicable when.

3.36.080 Sales tax – Seller’s permit not required when.

3.36.090 Sales tax – Exclusions.

3.36.100 Sales tax – Exclusions.

3.36.110 Use tax – Imposition – Rate.

3.36.120 Use tax – Statutory authority adopted.

3.36.130 Use tax – Substitution of terms applicable when.

3.36.140 Use tax – Exemptions.

3.36.150 Use tax – Exemptions.

3.36.160 Adoption of amendments to state code.

3.36.170 Alternating applicability of exemption provisions.

3.36.180 Enjoining collection prohibited.

3.36.190 Prior ordinances to be effective when.

* For statutory provisions regarding the Uniform Local Sales and Use Tax Act, see Rev. and Tax. Code § 7200, et seq.; for provision for a sales and use tax, see Gov. Code § 37101.

3.36.010 Short title.

This chapter shall be known as the “uniform local sales and use tax law of the city.” (Prior code § 30.5).

3.36.020 Purpose – Interpretation.

The 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 a sales and use tax law which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state;

B. To adopt a sales and use tax law which incorporates 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 of the state;

C. To adopt a sales and use tax law which imposes a one percent tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practical 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 state sales and use taxes;

D. To adopt a sales and use tax law 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 record keeping upon persons subject to taxation under the provisions of this chapter. (Ord. 775 § 1, 1961; prior code § 30.6).

3.36.030 Operative date – Contract with State Board of Equalization.

This chapter shall become operative on April 1, 1956, and prior thereto this city shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax law; provided, however, that if this city shall not have contracted with the State Board of Equalization, as above set forth, prior to April 1, 1956, this chapter shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the State Board of Equalization; provided further, that this chapter shall not become operative prior to the operative date of the uniform local sales and use tax ordinance of the county of San Diego. (Prior code § 30.7).

3.36.040 Sales tax – Imposition – Rate.

For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the city at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on and after April 1, 1956. (Prior code § 30.8(A)(1)).

3.36.050 Sales tax – Location where retail sales consummated.

For the purposes 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 Board of Equalization. (Ord. 775 § 2, 1961; prior code § 30.8(A)(2)).

3.36.060 Sales tax – Statutory authority adopted.

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, all of the provisions of Part 1 of Division 2 of such code, as amended and in force and effect on April 1, 1956, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein. (Prior code § 30.8(B)(1)).

3.36.070 Sales tax – Substitution of terms applicable when.

Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state is named or referred to as the taxing agency, the city shall be substituted therefor. Nothing in this subdivision shall be deemed to require the substitution of the name of the city for the word “state” when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the state; nor shall the name of the city be substituted for that of the state in any section 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; and neither shall the substitution be deemed to have been made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the state where the result of the substitution would be to provide an exemption from this tax with respect to certain gross receipts which would not otherwise be exempt from this tax, while those gross receipts remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under such provisions of that code; and in addition, the name of the city shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the Revenue and Taxation Code of the state as adopted. (Prior code § 30.8(B)(2)).

3.36.080 Sales tax – Seller’s permit not required when.

If a seller’s permit has been issued to a retailer under Section 6067 of the said Revenue and Taxation Code, an additional seller’s permit shall not be required by reason of this section. (Ord. 1501 § 1, 1973; prior code § 30.8(B)(3)).

3.36.090 Sales tax – Exclusions.

There shall be excluded from the gross receipts by which the tax is measured:

A. The amount of any sales or use tax imposed by the state upon a retailer or consumer;

B. Receipts from sales to operators of common carriers and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this city. (Ord. 775 § 4, 1961; prior code § 30.8(B)(4)).

3.36.100 Sales tax – Exclusions.

There shall be excluded from the gross receipts by which the tax is measured:

A. The amount of any sales or use tax imposed by the state of California upon a retailer or consumer;

B. 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. (Ord. 2055 § 1, 1983; Ord. 1501 § 2, 1973; prior code § 30.8(B)(4.5)).

3.36.110 Use tax – Imposition – Rate.

An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer, on or after the operative date of this chapter, for storage, use or other consumption in the city at the rate of one percent 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. (Prior code § 30.9(A)).

3.36.120 Use tax – Statutory authority adopted.

Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state, all of the provisions of Part 1 of Division 2 of such code, as amended and in force and effect on April 1, 1956, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein. (Prior code § 30.9(B)(1)).

3.36.130 Use tax – Substitution of terms applicable when.

Wherever, and to the extent that, in Part 1 of Division 2 of the said Revenue and Taxation Code the state of California is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of this city for the word “state” when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the state of California; nor shall the name of the city be substituted for that of the state in any section 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; and neither shall the substitution be deemed to have been 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 this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax, while such storage, use or other consumption remains subject to tax by the state under the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code, or to impose this tax with respect to certain 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; and in addition, the name of the city shall not be substituted for that of the state in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and Taxation Code as adopted, and the name of the city shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Section 6203, nor in the definition of that phrase in Section 6203. (Ord. 775 § 5, 1961; prior code § 30.9(B)(2)).

3.36.140 Use tax – Exemptions.

There shall be exempt from the tax due under this section:

A. The amount of 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 sales 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;

C. The storage or use of tangible personal property in the transportation or transmission of persons, property or communications, or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of this state. (Ord. 2055 § 2, 1983; Ord. 775 § 6, 1961; prior code § 30.9(B)(3)).

3.36.150 Use tax – Exemptions.

There shall be exempt from the tax due under this section:

A. The amount of any sales or use tax imposed by the state of California 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 sales 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;

C. In addition to the exemptions provided in Section 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 operators directly and exclusively in the use of 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. (Ord. 2055 § 3, 1983; Ord. 1501 § 3, 1973; prior code § 30.9(B)(3.5)).

3.36.160 Adoption of amendments to state code.

All amendments of the Revenue and Taxation Code of the state enacted subsequent to April 1, 1956 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. (Prior code § 30.10).

3.36.170 Alternating applicability of exemption provisions.

A. CVMC 3.36.100 and 3.36.150 shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state-assessed property which is identical to the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, at which time CVMC 3.36.090 and 3.36.140 shall become inoperative.

B. In the event that CVMC 3.36.100 and 3.36.150 become operative and the State Board of Equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Section 401 of the Revenue and Taxation Code, CVMC 3.36.090 and 3.36.140 shall become operative on the first day of the month following the months in which such higher ratio is adopted, at which time CVMC 3.36.100 and 3.36.150 shall become inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Section 401 of the Revenue and Taxation Code, at which time CVMC 3.36.100 and 3.36.150 shall again become operative and CVMC 3.36.090 and 3.36.140 shall become inoperative. (Ord. 1501 § 4, 1973; prior code § 30.11).

3.36.180 Enjoining collection prohibited.

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 this city, or against any officer of the state or this city, to prevent or enjoin the collection under this article, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected. (Ord. 1501 § 4, 1973; prior code § 30.12).

3.36.190 Prior ordinances to be effective when.

At the time this chapter goes into operation, the provisions of Ordinance Nos. 371 and 439, as amended, shall be suspended and shall not again be of any force or effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the city is without power to adopt this chapter, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinance Nos. 371 and 439, as amended, shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one percent continuously from and after April 1, 1956. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this chapter, the provisions of Ordinance Nos. 371 and 439, as amended, shall again be in full force and effect at the rate of one percent. Nothing in this chapter shall be construed as relieving any person of the obligation to pay to the city any sales or use tax accrued and owing by reason of the provisions of Ordinance Nos. 371 and 439, as amended, in force and effect prior to and including March 31, 1956. (Ord. 1501 § 4, 1973; prior code § 30.13).

Chapter 3.40
TRANSIENT OCCUPANCY TAX*

Sections:

3.40.010 Title.

3.40.020 Definitions.

3.40.030 Imposition – Rate – Payment – Annual abatement.

3.40.040 Exemptions.

3.40.050 Operator – Collection duties generally.

3.40.060 Operator – Registration and certificate required – Contents – Posting.

3.40.070 Operator – Returns, reports and payments required when.

3.40.080 Delinquent remittance, fraud or audit deficiency – Penalties designated.

3.40.090 Failure to collect or report tax – Determination procedure – Notice.

3.40.100 Failure to collect or report tax – Public hearing when – Procedure.

3.40.110 Appeal procedure.

3.40.120 Operator – Record keeping duty.

3.40.130 Refunds.

3.40.140 Actions to collect.

3.40.150 Finance director regulation prescription authority.

3.40.160 Successor to business – Duty to withhold tax.

3.40.170 Successor to business – Liability for failure to withhold – Duration of liability.

3.40.180 Disposition of revenues – Utilization.

3.40.190 Violation deemed misdemeanor – Penalty.

* For statutory provisions authorizing cities to impose a tax on transients who occupy room space within the city, see Rev. and Tax. Code §§ 7280 and 7281.

3.40.010 Title.

This chapter shall be known as the “transient occupancy tax ordinance of the city of Chula Vista.” (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.301).

3.40.020 Definitions.

Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:

A. “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 is held out as such to the public. “Hotel” does not mean any hospital, convalescent home or sanitarium;

B. “Campsite” means any area which is occupied or intended or designed or improved for occupancy by transients utilizing recreational vehicles, motor homes, or mobile trailers for dwelling, lodging or sleeping purposes and is held out as such to the public. “Campsite” does not include any mobile home park;

C. “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;

D. “Operator” means the person who is proprietor of the hotel, or manager of the campsite, 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;

E. “Person” means any individual, 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;

F. “Rent” means the consideration charged for the occupancy of space in a hotel or campsite 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;

G. “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 person who in fact exercises occupancy or is in fact entitled to occupancy for a period of 31 days or more, counting portions of calendar days as full days, shall be deemed not to have been a transient with respect to the first 30 days of occupancy or entitlement to occupancy. (Ord. 1804 § 1, 1978; Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.302).

3.40.030 Imposition – Rate – Payment – Annual abatement.

A. For the privilege of occupancy in any hotel or campsite, each transient is subject to and shall pay a tax in the amount of 10 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 or campsite 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 or campsite. If for any reason the tax due is not paid to the operator of the hotel or campsite, the director of finance may require that such tax shall be paid directly to the director of finance of the city.

B. Notwithstanding anything else to the contrary in this section contained, the city council is hereby authorized, but is not required, to lower the tax, or the rate of tax imposed under the authority of this chapter, but to no less than what the tax would be at a rate of eight percent, for no more than one calendar year, if within three months prior to the commencement of a given calendar year, it conducts a public hearing at which it publicly deliberates on the advisability of doing so, notice of which public hearing is published in a newspaper of general circulation at least twice, not sooner than 20 days and not later than five days prior thereto, of its intent to deliberate upon said matter. Failure to publish notice of the public hearing, as herein required, shall not affect the right of the city council to conduct the public hearing and to abate all or any portion of the tax herein imposed. (Ord. 2407 § 1, 1990; Ord. 1804 § 1, 1978; Ord. 1471 §§ 1, 2, 1973; Ord. 1339 § 1, 1971; Ord. 1159 § 1, 1958; Ord. 986 § 1, 1966; prior code § 7.303).

3.40.040 Exemptions.

Except as may be otherwise provided by law, there shall be no exemption from the imposition of this tax for federal, state or local officers and employees traveling on official business; provided further, that this tax shall not be imposed for any accommodations where the rental thereof is at the rate of $5.00 a day or less. (Ord. 1804 § 1, 1978; Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.304).

3.40.050 Operator – Collection duties generally.

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 hereinafter provided. (Ord. 1804 § 1, 1978; Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.305).

3.40.060 Operator – Registration and certificate required – Contents – Posting.

Within 30 days after July 23, 1971, or within 30 days after commencing business, whichever is later, each operator of any hotel or campsite renting occupancy to transients shall register said hotel or campsite with the director of finance and obtain from him a “transient occupancy registration 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 or campsite;

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 Transient Occupancy Tax Ordinance by registering with the director of finance for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the director of finance. 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.” (Ord. 1804 § 1, 1978; Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.306).

3.40.070 Operator – Returns, reports and payments required when.

A. 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 director of finance, make a return to the director of finance, 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 tax collected shall be remitted to the director of finance. The director of finance may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax, and he may require further information in the return. Returns filed or taxes remitted and actually received by the director of finance on or before the last day of the month following the close of each calendar quarter shall be deemed timely filed or remitted. Returns filed or taxes remitted by mail shall be deemed timely filed only if the envelope or similar container enclosing the returns or taxes is addressed to the director of finance, has sufficient postage and bears a United States postmark or a postage meter imprint prior to midnight on the last day for reporting or remitting without penalty. If such envelope or other container bears a postage meter imprint as well as a United States post office cancellation mark, the latter shall govern in determining whether the filing or remittance is timely.

B. 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 director of finance. All returns and payments submitted by each operator shall be treated as confidential by the director of finance and shall not be released by him except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the state of California, the county of San Diego, or the city, for official use only. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.307).

3.40.080 Delinquent remittance, fraud or audit deficiency – Penalties designated.

A. Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 10 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 within 30 days following the date on which the remittance first became delinquent shall pay a second delinquent penalty of 10 percent of the amount of the tax and the 10 percent penalty first imposed; provided, that the director of finance has notified, by certified or registered United States mail, the operator of the delinquency and the 10 percent penalty first imposed, such notification to be given within the 30-day period of the initial delinquency; and provided, that the operator has not paid the tax and penalty due within 14 days after notification or within the 30-day period of the initial delinquency, whichever is later.

C. Fraud. If the director of finance determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25 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. Audit Deficiency. If, upon audit by the city, an operator is found to be deficient in his return or his remittance or both, the director of finance shall immediately notify the operator of the net deficiency and the original 10 percent delinquency penalty. If the operator fails or refuses to pay the deficient amount and applicable penalties within 14 days after the date of the director of finance’s notice, the penalties prescribed in subsection (B) of this section shall apply, using the fifteenth day after the date of the director of finance’s notice as the date when the continued delinquency penalty first applies. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.308).

3.40.090 Failure to collect or report tax – Determination procedure – Notice.

If any operator shall fail or refuse to collect the tax and to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the director of finance 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 director of finance 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 same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax and penalties provided for by this chapter. In case such determination is made, the director of finance shall give 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. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.309(1)).

3.40.100 Failure to collect or report tax – Public hearing when – Procedure.

The operator described in CVMC 3.40.090 may, within 10 days after the serving or mailing of such notice, make application in writing to the director of finance for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax and penalties, if any, determined by the director of finance shall become final and conclusive and immediately due and payable. If such application is made, the director of finance shall give not less than five days’ written notice in the manner prescribed herein to the operator to show cause, at a time and place fixed in said notice, why the amount specified therein should not be fixed for such tax and penalties. At such hearing, the operator may appear and offer evidence why such specified tax and penalties should not be so fixed. After such hearing, the director of finance shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax and penalties. The amount determined to be due shall be payable after 15 days, unless an appeal is taken as provided in CVMC 3.40.110. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.309(2)).

3.40.110 Appeal procedure.

Any operator aggrieved by any decision of the director of finance with respect to the amount of such tax and penalties, if any, may appeal to the council by filing a notice of appeal with the city clerk within 15 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 above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.310).

3.40.120 Operator – Record keeping duty.

It is 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 director of finance shall have the right to inspect at all reasonable times. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.311).

3.40.130 Refunds.

A. Whenever the amount of any tax 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 therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the director of finance within three years of the date of payment. The claim shall be on forms furnished by the director of finance.

B. An operator may claim a refund or take a credit against taxes collected and remitted of the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the director of finance 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 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 provided in subsection (A) of this section, but only when the tax was paid by the transient directly to the director of finance, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the director of finance that the transient has been unable to obtain a refund from the operator who collected the tax.

D. An operator who has remitted an amount in excess of the amount required to be paid by this chapter may receive a credit to the extent of the excess. If the excess is discovered as a result of an audit by the city, no claim need be filed by the operator. Such credit, if approved by the director of finance, shall be applied to any deficiency found or any further tax payments due under the rules prescribed by the director of finance.

E. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.312).

3.40.140 Actions to collect.

Any tax required to be paid by any transient under the provisions of this chapter shall be deemed to be 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. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.313).

3.40.150 Finance director regulation prescription authority.

The director of finance may prescribe reasonable regulations to implement the provisions of this chapter. Such regulations shall become effective upon approval by the city council. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; prior code § 7.314).

3.40.160 Successor to business – Duty to withhold tax.

If any operator who is liable for any tax or penalty under this chapter sells or otherwise disposes of his business, his successor shall withhold a sufficient portion of the purchase price to equal the amount of such tax or penalty until the selling operator produces a receipt from the director of finance showing that the tax or penalty has been paid or a certificate from the director of finance stating that no tax or penalty is due. If the seller does not present a receipt or certificate within 30 days after such successor commences to conduct business, the successor shall deposit the withheld amount with the director of finance, pending settlement of the account of the seller. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; prior code § 7.315).

3.40.170 Successor to business – Liability for failure to withhold – Duration of liability.

If the successor to the business fails to withhold a portion of the purchase price as required, he shall be liable for the payment of the amount required to be withheld. Within 30 days after receiving a written request from the successor for a certificate, the director of finance shall either issue the certificate or mail notice to the successor at his address, as it appears on the records of the director of finance, of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate. The time period within which the obligation of a successor may be enforced shall commence at the time the operator sells or otherwise disposes of his business or at the time that the determination against the operator becomes final, whichever event occurs later, and shall expire, in the absence of fraud, three years thereafter. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; prior code § 7.316).

3.40.180 Disposition of revenues – Utilization.

All revenues collected by the city under this chapter and remaining after payment of the costs incurred in the administration of this chapter shall be deposited in the general fund and the council may, from time to time, by resolution, specifically designate the purpose for which these revenues may be utilized. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.318).

3.40.190 Violation deemed misdemeanor – Penalty.

Any person violating any of the provisions of this chapter is guilty of a misdemeanor and shall be punishable therefor by a fine of not more than $500.00 or by imprisonment in the county 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 register as required herein, 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 director of finance, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as aforesaid. Any person required to make, render, sign or verify any report or claim who makes a 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 aforesaid. (Ord. 1471 § 1, 1973; Ord. 1339 § 1, 1971; Ord. 986 § 1, 1966; prior code § 7.317).

Chapter 3.41
REGISTRATION OF TRANSIENTS AT HOTELS AND MOTELS

Sections:

3.41.010 Purpose.

3.41.020 Definitions.

3.41.030 Regulations.

3.41.040 Administration.

3.41.050 Frequency of rental.

3.41.060 Violations.

3.41.010 Purpose.

The city council finds and determines that it is important for the safety of visitors to our community and to control vice, disturbance, and narcotics offenses to require transient residents of hotels and motels to furnish identification at the time of registration and for operators to have evidence of identification available for reasonable inspection by a peace officer. The city council further finds that furnishing identification at the time of registration does not impede hotel or motel business and is not overly invasive to patron privacy. (Ord. 2794 § 1, 1999).

3.41.020 Definitions.

The terms “operator,” “transient” and “hotel” are defined in CVMC 3.40.020. (Ord. 2794 § 1, 1999).

3.41.030 Regulations.

A. Every transient shall furnish to an operator of a hotel satisfactory identification as a part of the registration process for the hire of lodgings at that hotel by the transient.

B. Satisfactory identification for legal residents of the United States shall consist of one of the following: a valid driver’s license issued by the transient’s state; a federal or state government or military identification card; a passport; or any other form of valid governmental identification on which the transient’s photograph appears. For persons legally residing outside of the United States, valid governmental identification shall include an official passport, U.S. visa, INS alien registration card or INS border crossing card.

C. The operator of the hotel shall maintain a record of the following identification produced by the transient. The record shall include the name of transient, current address, ID number and state or country of issue and date of birth. Irrespective of method of payment, the hotel operator shall comply with subsection (A) of this section.

D. An operator shall notify any transient who fails or refuses to provide proper identification or refuses to identify occupants to any operator that a room will not be rented.

E. The duties imposed on an operator by this chapter shall not be interpreted or applied so as to violate or cause the violation of the Americans with Disabilities Act of 1990 (PL 101-336). (Ord. 2794 § 1, 1999).

3.41.040 Administration.

Operator may post a notice advising transients that a transient is liable for any room charges or damage to the room during the term of hire, whether caused by the transient or other authorized occupant, or both, until the room is vacated by the transient and all authorized occupants and keys are returned to the operator. The notice may also provide that the transient may be held liable for charges or damage caused by an occupant who was not identified by the transient but occupied the room with the transient’s permission. (Ord. 2794 § 1, 1999).

3.41.050 Frequency of rental.

The operator shall not rent any room more than two times during any 24-hour period. beginning at 12:00 noon and ending at 12:00 noon the following day. (Ord. 2794 § 1, 1999).

3.41.060 Violations.

It is unlawful for an operator of a hotel to fail to require a transient to provide photo identification; to fail to retain the information required by CVMC 3.41.030(B); or to refuse to provide such information to a police officer conducting an investigation; provided, however, that any duty required under CVMC 3.41.030(C) terminates on and after the sixty-first day following the date the transient vacates the lodging.

It is unlawful for any operator to rent the same room, or to rent to the same transient, more than two times during any 24-hour period, beginning at the time of check-in. (Ord. 2794 § 1, 1999).

Chapter 3.44
UTILITY USERS’ TAX

Sections:

3.44.010 Purpose and intent – Definitions.

3.44.020 Exemptions – Generally.

3.44.021 Exemptions – Senior citizens.

3.44.022 Repealed.

3.44.030 Telephone users’ tax – Imposition – Rate – Collection – Exemptions – Charges defined.

3.44.040 Electricity users’ tax – Imposition – Rate – Collection – Exemptions – Rebates.

3.44.050 Gas users’ tax – Imposition – Rate – Collection – Exemptions – Rebates.

3.44.060 Delinquent payments – Determination – Interest and penalties.

3.44.070 Actions to collect.

3.44.080 Duty to collect and remit – Billing procedure.

3.44.090 Administration and enforcement.

3.44.100 Assessment for taxes not remitted – Notice – Hearing – Exceptions.

3.44.110 Recordkeeping duty.

3.44.120 Refunds.

3.44.130 Disposition of revenues – Utilization.

3.44.140 Effective date – Billing procedure.

3.44.150 Establishment of rate – Public hearing requirements – Power to abate.

3.44.160 Violations deemed infractions.

3.44.010 Purpose and intent – Definitions.

A. In amending the utility users’ tax ordinance, it is the purpose and intent of the city council to achieve three major goals. First, it is necessary and desirable to generate for fiscal year 1978-79 a minor increase in revenue from the utility tax while retaining the program of basing the taxation on units of energy, used to benefit both business enterprises and smaller utility using taxpayers, to supplement the revenues derived from the distribution of the surplus by the state of California. Second, it is essential to provide an additional increase in the utility users’ tax in order to insure a reasonable level of revenue for the necessary operations of the city of Chula Vista in fiscal year 1979-80 and beyond, if no state surplus assistance is then available, and if there has been no governmental reorganization achieved which would provide necessary tax relief to local governments. Third, both the major commercial and industrial enterprises of the city utilizing energy and providing both productivity and employment, as well as the smaller utility using taxpayers, must be protected from increases in the tax brought about by the increases of rates granted by the Public Utilities Commission. These goals can best be accomplished by establishing an increase in the present factor to .00250 per kilowatt of electricity and .00919 per therm of gas for fiscal year 1978-79, and secondly, by establishing a second increase in said factors to .00300 per kilowatt of electricity and .01103 per therm of gas commencing on July 1, 1979, and establishing a five percent tax rate based upon gross receipts for fiscal year 1978-79, and six percent commencing on July 1, 1979, for telephone, and subjecting said tax rates to semi-annual adjustments after appropriate public hearings are conducted by the city council. In addition, the city council is authorized to waive all or a portion of the tax for major commercial and industrial enterprises as well as to provide a clear exemption for senior citizens in order to insure the most equitable application of the tax.

B. Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:

1. “Month” means a calendar month for purposes of the delivery of collected taxes by the utility companies to the city, and the billing period for the service user for the purpose of collection of tax by the utility companies from the service user.

2. “Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation (except public utilities), estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

3. “Public utility” as used herein has the same meanings as defined in Sections 218, 222 and 234, respectively, of the Public Utilities Code of the state of California, as said sections existed on September 1, 1970.

4. “Service user” means a person required to pay a tax imposed under the provisions of this chapter. (Ord. 2423 § 1, 1990; Ord. 2414 § 1, 1990; Ord. 1803 § 1, 1978; Ord. 1754 § 1, 1977; Ord. 1288 § 1, 1970; prior code § 30.501).

3.44.020 Exemptions – Generally.

Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state of California. (Ord. 1288 § 1, 1970; prior code § 30.502).

3.44.021 Exemptions – Senior citizens.

A. The tax imposed by this chapter shall not apply to any individual 62 years of age or older who uses telephone, electric and gas in or upon any premises occupied by such individual; provided, the combined gross income of all members of the household in which such individual resided was less than 50 percent of the median family income for the given household size for the calendar year prior to the fiscal year (July 1st through June 30th) for which the exemption provided in this chapter is applied. Said income statistics shall be as determined annually for San Diego Metropolitan Statistical Area by the federal Department of Housing and Urban Development (HUD).

The exemption granted by this section shall not eliminate the duty of the service suppliers from collecting taxes from such exempt individuals or the duty of such exempt individuals from paying such taxes to the service suppliers, unless an exemption is applied for by the service user and granted in accordance with the provisions of subsection (B) of this section.

B. Any service user exempt from the taxes imposed by this chapter because of the provisions of subsection (A) of this section may file an application with the director of finance for an exemption. Such an application shall be made upon forms supplied by the director of finance and shall recite facts verified by declaration under penalty of perjury which qualify the applicant for an exemption. The director of finance shall review all such applications and certify as exempt those applicants determined to qualify therefor and shall notify all service suppliers affected that such exemption has been approved, stating the name of the applicant, the address to which such exempt service is being supplied, the account number, if any, and such other information as may be necessary for the service supplier to remove the exempt service user from its tax billing procedure. The certification of such application for exemption shall be granted if the eligibility requirements of subsection (A) of this section are met, except that no exemption shall be granted to an applicant who is receiving service from a service supplier through a master meter, or who is sharing or prorating service with other service users, even though such service users qualify under the provisions of subsection (A) of this section; provided, however, that the person receiving service through a master meter or sharing or prorating service with other service users shall be eligible for a rebate of the utility users’ tax in the amount of $12.00 per year, or any larger amount, upon a showing of actual billing from the person having control of said master meter, to be paid at the beginning of each fiscal year for the preceding fiscal year, commencing on July 1, 1977. Such person seeking said rebate must file the application therefor on or before September 1st of each year to receive said rebate for the preceding fiscal year. It is further provided that said rebate may be prorated if the applicant has not resided in the same location for the full preceding fiscal year. No exemption shall be granted with respect to any tax imposed by this chapter which is or has been paid by a public agency or where the applicant receives funds from a public agency specifically for the payment of such tax.

Upon receipt of such notice, the service supplier shall not be required to continue to bill any further tax imposed by this chapter from such exempt service user until further notice by the director of finance is given. The service supplier shall eliminate such exempt service user from its tax billing procedure for bills dated on or after July 1, 1976 upon receipt of such notice from the director of finance prior to July 1, 1976, and thereafter, from bills dated no later than 60 days after receipt of such notice from the director of finance.

All exemptions shall continue and be renewed automatically by the director of finance so long as the prerequisite facts supporting the initial qualification for exemption continue; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual; and further provided, that such individual may nevertheless apply for a new exemption with each change of address or residence. Any individual exempt from the tax shall notify the director of finance within 10 days of any change in fact or circumstance which might disqualify said individual from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemptions provided by this section when the basis for such exemption either does not exist or ceases to exist.

Notwithstanding any of the provisions of this subsection, however, any service supplier who determines by any means that a new or nonexempt service user is receiving service through a meter or connection exempt by virtue of any exemption issued to a previous user or exempt user of the same meter or connection, such service supplier shall immediately notify the director of finance of such fact, and the director of finance shall conduct an investigation to ascertain whether or not the provisions of this section have been complied with and, where appropriate, order the service supplier to commence collecting the tax from the nonexempt service user. (Ord. 2547 § 1, 1993; Ord. 1717 § 1, 1976; Ord. 1690 § 1, 1976).

3.44.022 Maximum limitations.

Repealed by Ord. 1803 § 2, 1978. (Ord. 1754 § 1, 1977).

3.44.030 Telephone users’ tax – Imposition – Rate – Collection – Exemptions – Charges defined.

A. There is imposed a tax upon every person in the city using intrastate telephone communication services in the city. The tax imposed by this section shall be at the rate of five percent of the charges made for such services, and shall be paid by the person paying for such services. Effective on July 1, 1979, said rate shall be increased to six percent of the charges made for such services and shall be paid by the person paying for such service.

B. As used in this section, the term “charges” shall not include charges for services paid for by inserting coins in coin-operated telephones, except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due. The term “charges” shall not include charges for services paid for by users of mobile telephone and marine telephone service.

C. Notwithstanding the provisions of subsection (A) of this section, the tax imposed under this section shall not be imposed upon any person for using intrastate telephone communications services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Sections 4251, 4252 and 4253 of Title 26 of the United States Code (“federal excise tax”). In the event that the federal excise tax is repealed, this reference to such law, including any related federal regulations, private letter rulings, case law and other opinions interpreting these sections shall refer to that body of law that existed immediately prior to the effective date of such repeal.

D. The tax imposed in this section shall be collected from the service user by the person providing the intrastate telephone communications services. The amount of tax collected in one month shall be remitted to the city finance officer on or before the twentieth day of the following month. (Ord. 2816 § 1, 2000; Ord. 2423 § 1, 1990; Ord. 2414 § 2, 1990; Ord. 1803 § 1, 1978; Ord. 1690 § 1, 1976; Ord. 1288 § 1, 1970; prior code § 30.503).

3.44.040 Electricity users’ tax – Imposition – Rate – Collection – Exemptions – Rebates.

A. There is imposed a tax upon every person in the city using electrical energy in the city. The tax imposed by this section shall be at a rate established by the imposition of the factor of .00250 for each kilowatt of such energy used and shall be paid by the person paying for such energy. Effective on July 1, 1979, the tax imposed by this section shall be at a rate established by the imposition of the factor of .00300 for each kilowatt of such energy used and shall be paid by the person paying for such energy. “Charges” as used in this section shall include charges made for metered energy and minimum charges for service, including customer charges, service charges, service establishment charges, demand charges, standby charges, and annual and monthly charges.

B. As used in this section, the term “using electrical energy” shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device, apart from the premises upon which the energy was received; provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include the mere receiving of such energy by an electric public utility at a point within the city for resale.

C. There shall be excluded from such tax all electricity used by public utility in the conduct of its business.

D. The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax, computed by application of the factors set forth hereinabove for each kilowatt of energy used each month, less the tax-exempt accounts and reduced by previous months’ uncollectible accounts upon which said tax was applied, shall be remitted to the city finance officer on or before the last day of the month following the close of the taxing period. It is understood that the amount of said uncollectible accounts or “bad debts” shall be determined on the basis of the current month’s bad debts, less collections of previously deducted bad debts.

E. The city shall assume full responsibility for rebates to any fully or partially exempted users after the utility company has collected and remitted said accounts in full to the city. (Ord. 2423 § 1, 1990; Ord. 2414 § 3, 1990; Ord. 1803 § 1, 1978; Ord. 1754 § 1, 1977; Ord. 1690 § 1, 1976; Ord. 1288 § 1, 1970; prior code § 30.504).

3.44.050 Gas users’ tax – Imposition – Rate – Collection – Exemptions – Rebates.

A. There is imposed a tax upon every person in the city using in said city gas which is delivered through mains or pipes. The tax imposed by this section shall be at a rate established by the imposition of the factor of .00919 for each therm of such energy used and shall be paid by the person paying for such energy. Effective on July 1, 1979, the tax imposed by this section shall be at a rate established by the imposition of the factor of .01103 for each therm of such energy used and shall be paid by the person paying for such energy. “Charges” as used in this section shall include charges for service, including customer charges, service charges, service establishment charges, demand charges, standby charges, and annual and monthly charges.

B. There shall be excluded from such tax all gas used by a public utility in the conduct of its business.

C. The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount of tax, computed by application of the factors set forth hereinabove for therms of energy used each month, less the tax exempt accounts and reduced by previous months’ uncollectible accounts upon which said tax was applied, shall be remitted to the city finance officer on or before the last day of the month following the close of the taxing period. It is understood that the amount of said uncollectible accounts for bad debts shall be determined on the basis of the current month’s bad debts, less collections of previously deducted bad debts.

D. The city shall assume full responsibility for rebates to any fully or partially exempted users after the utility company has collected and remitted said accounts in full to the city. (Ord. 2423 § 1, 1990; Ord. 2414 § 4, 1990; Ord. 1803 § 1, 1978; Ord. 1754 § 1, 1977; Ord. 1690 § 1, 1976; Ord. 1288 § 1, 1970; prior code § 30.505).

3.44.060 Delinquent payments – Determination – Interest and penalties.

A. Taxes collected from a service user which are not remitted to the city finance officer on or before the due dates provided in this chapter are delinquent.

B. Interest and penalties for delinquency in remittance of any tax collected, or any deficiency determination, shall attach and be paid by the person required to collect and remit at the rates and in the same manner as is provided in this title for delinquency in payment of transient occupancy tax.

C. The city finance officer shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this chapter for fraud and negligence in reporting and remitting, in the same manner and at the same rates as are provided in this title for such penalties upon persons required to pay transient occupancy tax.

D. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be remitted. (Ord. 1288 § 1, 1970; prior code § 30.507).

3.44.070 Actions to collect.

A. Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax not paid by said service user to the person required to collect and remit, although the amount of such tax may have been remitted pursuant to the terms of this chapter, shall be deemed a debt owed by the service user to the city.

B. Any such tax collected from a service user which has not been remitted to the city finance officer shall be deemed a debt owed to the city by the person required to collect and remit.

C. 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. (Ord. 1288 § 1, 1970; prior code § 30.508).

3.44.080 Duty to collect and remit – Billing procedure.

The duty to collect and remit the taxes imposed by this chapter shall be performed as follows:

A. The tax shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with the regular billing practice. If the amount paid by a service user is less than the full amount of the charge and tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.

B. The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this chapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period. (Ord. 1288 § 1, 1970; prior code § 30.509).

3.44.090 Administration and enforcement.

The City Finance Officer shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this chapter. In administering and enforcing the provisions of this chapter, the City Finance Officer shall have the same powers and duties with respect to collecting provided herein as he has with respect to the collection of the transient occupancy tax, Chapter 3.40 CVMC. (Ord. 1288 § 1, 1970; prior code § 30.510).

3.44.100 Assessment for taxes not remitted – Notice – Hearing – Exceptions.

The City Finance Officer may make an assessment for taxes not remitted by a person required to remit for any reason. The manner of making and providing notice of such assessment, the right to a hearing and the conduct of such hearing, the preparation and service of findings, filing exceptions and passing upon exceptions shall be the same as provided in this title for transient occupancy tax. (Ord. 1288 § 1, 1970; prior code § 30.511).

3.44.110 Recordkeeping duty.

It is the duty of every person required to collect and remit to the City 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 remittance to the city finance officer, which records the City Finance Officer shall have the right to inspect at all reasonable times. (Ord. 1288 § 1, 1970; prior code § 30.512).

3.44.120 Refunds.

A. Whenever the amount of any tax has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the Finance Director under this chapter, it may be refunded as provided in this section.

B. The Finance Director may refund any tax that has been overpaid, paid more than once or erroneously or illegally collected or received by the Finance Director under this chapter; provided, that no refund shall be paid under the provisions of this section unless the claimant or his or her guardian, conservator, executor or administrator has submitted a written claim, under penalty of perjury, to the Finance Director within one year of the overpayment or erroneous or illegal collection of said tax. Such claim must clearly establish claimant’s right to the refund by written records showing entitlement thereto. Nothing herein shall permit the filing of a refund claim on behalf of a class or group of taxpayers. Where the amount of any individual refund claim is in excess of the amount set by separate resolution of the City Council relating to the settlement of general liability claims against the City, City Council approval shall be required.

C. It is the intent of the City that the one-year written claim requirement of this section be given retroactive effect; provided, however, that any claims which arose prior to the enactment of the one-year claims period of this section, and which are not otherwise barred by a then-applicable statute of limitations or claims procedure, must be filed with the Finance Director as provided in this subsection within 90 days following the effective date of the ordinance codified in this section.

D. The City Manager, or his or her designee, or the City Council where the claim is in excess of $50,000, shall act upon the refund claim within 45 days of the initial receipt of the refund claim, or, if the claim is amended, within 45 days after the amended claim is presented. Said decision shall be final. If the City Manager/designee/City Council fails or refuses to act on a refund claim within the 45-day period, the claim shall be deemed to have been rejected by the City on the forty-fifth day. The Finance Director shall give notice of the action in a form that substantially complies with that set forth in Government Code Section 913.

E. The filing of a written claim pursuant to Government Code Section 935 is a prerequisite to any suit thereon. Any action brought against the City pursuant to this section shall be subject to the provisions of Government Code Sections 945.6 and 946.

F. Notwithstanding the notice provisions of this section, in the event that a service supplier remits a tax to the City in excess of the amount of tax imposed by this chapter, that supplier may claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the Finance Director, provided such credit is claimed in writing no later than one year from the date of the claimed overpayment. The Finance Director shall first determine the validity of the claim, and the underlying basis for the claim.

G. Notwithstanding the notice provisions of this section, a service supplier that has collected and remitted to the City any amount of tax in excess of the amount of tax imposed by this chapter and actually due from a service user (whether due to overpayment or erroneous or illegal collection of said tax), may refund such amount to the service user, or credit to charges subsequently payable by the service user to the service supplier, and claim credit for such overpayment against the amount of tax which is due upon any other monthly returns to the City, provided such credit is claimed in a return dated no later than one year from the date of overpayment or erroneous or illegal collection of said tax. The Finance Director shall first determine the validity of the service user’s claim of credit, and the underlying basis for such claim. (Ord. 3057 § 1, 2007; Ord. 1288 § 1, 1970; prior code § 30.513).

3.44.130 Disposition of revenues – Utilization.

All revenues collected by the City under this chapter and remaining after payment of the costs incurred in the administration of this chapter shall be deposited in the general fund and the council may, from time to time, by resolution, specifically designate the purpose for which these revenues may be utilized. (Ord. 1288 § 1, 1970; prior code § 30.514).

3.44.140 Effective date – Billing procedure.

The taxes for fiscal year 1978-79 imposed by this chapter shall become operative as of July 1, 1978; provided, however, that the utility companies shall compute and impose the utility users’ tax upon said users for the charges set forth in this chapter at the commencement of the billing period for said users arising from and after July 1, 1978 for services provided to said users in accordance with accepted billing practices of said utility companies, so that there will be no need to prorate said utility users’ tax. The tax imposed for fiscal years 1979-80 and beyond shall be operative as of July 1, 1979. (Ord. 1803 § 1, 1978; Ord. 1288 § 2, 1970).

3.44.150 Establishment of rate – Public hearing requirements – Power to abate.

Without affecting the maximum amount authorized by this chapter, the City Council sets the utility users’ tax rate at .00250 per kilowatt-hour of electricity, .00919 per therm of gas, and five percent for telephone based upon gross receipts. Any change to increase this amount to the maximum authorized or decrease it to any other amount shall be subject to the requirement for a public hearing before the City Council. (Ord. 2423 § 1, 1990; Ord. 2409 § 1, 1990; Ord. 2208 § 1, 1987; Ord. 1803 § 1, 1978; Ord. 1288 § 3, 1970).

3.44.160 Violations deemed infractions.

Any person who willfully attempts in any manner to avoid or defeat the tax imposed by this chapter or the payment of all or any part thereof, or any person required by this chapter to pay the tax, to make a return, to keep any records, or to supply any information who willfully fails to pay all or any part of such tax, make such return, keep such records, or supply such information at the time or times required by this chapter, shall be guilty of an infraction. (Ord. 1803 § 1, 1978).

Chapter 3.45
MASTER FEE SCHEDULE

Sections:

3.45.010 Established – Purpose.

3.45.010 Established – Purpose.

A. The City Council shall adopt, by resolution, a master fee schedule, indicating therein the fees for all services, administrative acts and other legally required fees, which resolution may be amended from time to time and shall be effective upon first reading and approval; provided, however, such resolutions may specify therein their applicability, if any, to applications currently in the process of review.

B. A copy of the master fee schedule shall be maintained in the office of the City Clerk and in each department of the City.

C. The fees set forth in the master fee schedule may be waived by the waiving authority, as defined in subsection (D) of this section, in accordance with the following procedures:

1. Any person requesting an abatement of a fee herein charged shall request said abatement in writing, addressed to the waiving authority, and shall set forth herein, with specificity, the reasons for requesting said abatement of all or any portion of the fees.

2. The waiving authority shall conduct a public hearing, notice of which is not required to be published. Notice of said public hearing shall be given to the applicant and to any party or parties requesting notice of same.

3. Prior to abating all or any portion of a fee established in the master fee schedule, the waiving authority shall find a peculiar economic hardship or other injustice would result to the applicant which outweighs, when balanced against, the need of the City revenue and the need for a uniform method of recovering same from those against whom it is imposed.

D. “Waiving authority,” as the term is used herein, shall mean the City Manager, or his designee, if the amount of such waiver is less than or equal to the greater of (1) $2,500 or (2) 25 percent of the fee imposed by the master fee schedule. If the amount of the waiver is greater than the greater of $2,500 or 25 percent of the original fee imposed by the master fee schedule, the “waiving authority,” as used herein, shall mean the City Council.

E. If the waiving authority in a particular fee waiver matter is the City Manager, or his designee,

the decision of the city manager, or his designee, may be appealed to the city council by any person, including, but not limited to, the members of the city council. If the waiving authority is not the city council, then the waiving authority shall provide notice of his decision to waive the fee set forth in the master fee schedule by distributing a copy of said notice of decision to each member of the city council and to the city clerk. Said notice of decision shall be deemed a public record. (Ord. 2506 § 1, 1992; Ord. 2375 § 1, 1990; Ord. 2373 § 1, 1990; Ord. 2066 § 1, 1984; Ord. 1818 § 1, 1978).

Chapter 3.48
FINANCING OF INDUSTRIAL AND COMMERCIAL DEVELOPMENT

Sections:

3.48.010 Findings and determinations.

3.48.020 Definitions.

3.48.030 Powers.

3.48.040 Nonoperation.

3.48.050 Applications for financing.

3.48.060 Acceptance of applications.

3.48.070 Bonds – Authorization.

3.48.080 Bonds – Issuance.

3.48.090 Bonds – Terms.

3.48.100 Trust agreement.

3.48.110 Personal liability.

3.48.120 Bonds – Refunds.

3.48.130 Bonds – Repayment.

3.48.140 Authority to assist projects.

3.48.150 Financing agreements.

3.48.160 Trust funds.

3.48.170 Liberal construction.

3.48.180