Chapter 3.00
DEFINITIONS1
Sections:
3.00.010 Definitions.
“Administrative fee” means a fee to be calculated by the finance department to recover costs of administering the provisions of Chapter 3.35 SLTCC. Such fee shall not exceed the reasonable costs of program administration.
“Assigned fund balance” means an amount in excess of the 25 percent general fund committed reserve policy requirement that is intended for a specific purpose.
“Business” means professions, trades and occupations and all and every kind of calling, whether or not carried on for profit.
“City” means the city of South Lake Tahoe, a municipal corporation organized and existing under the laws of the state of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.
“Collector” means the city tax collector, finance director or other city officer charged with the administration of this chapter.
“Commercial zones” means small-scale shopping areas that offer retail convenience goods, professional and business services and personal services for the daily needs of nearby neighborhoods, and includes tourist commercial areas.
“Committed fund balance” means that portion of fund balance in the general fund, net of nonspendable fund balance and restricted fund balance, whose use is constrained by the limitations imposed by the city council.
“Condo-hotel” means a hotel facility meeting the definition of a hotel with ownership structured as condominium, cooperative or other ownership/financing arrangement found by the community development director to be similar in function and/or operation, but shall not include time-shares in or interval or fractional ownership of a hotel.
“Employee” means a person who works for an employer, where right or control exists with such employer, where directions on performance of work can be given by employer and where breach of contract is not involved if work is halted by employer or employee; evidence that a person is included on the payroll of an employer, and deductions for federal or state income taxes, disability insurance, social security taxes are taken from the earnings of such person, and the employer pays payroll taxes on the earnings paid such person, is prima facie proof that such person is an employee.
“Family” means an individual, or two or more persons related by blood, marriage or adoption, or a group of not more than five persons who are not related by blood, marriage or adoption or a combined group of related and unrelated persons where the number of unrelated persons does not exceed five in number.
“First-class hotel standard” means a standard of physical features of and operational (service expectations) aspects for a hotel that meets or exceeds the criteria established for the American Automobile Association (“Association”) “four diamond” properties. Should this association cease to exist or to publish physical and/or operational criteria for hotels, or where otherwise necessary to further the purposes of this chapter, the community development director may utilize a similar set of criteria that he or she finds will meet the intent of this definition. The first-class hotel standard shall also include, without limitation, operation of the hotel on a seven-day-a-week basis, with sufficient room service, housekeeping (including housekeeping of the individual units), food and beverage service, concierge, parking, bellmen, banqueting and meeting services.
“General fund” means the city’s general operating fund used to account for all financial resources except those required to be accounted for in another fund, such as special revenue, capital improvement project, enterprise, debt service, internal service or trust and agency funds.
“General fund reserve policy” means the city’s policy requirement that the committed fund balance in the general fund shall be maintained in an amount equal to at least 25 percent of the annual budgeted expenditures in the general fund.
“Gross receipts” means the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in “gross receipts” shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.
Excluded from “gross receipts” shall be the following:
1. Cash discounts allowed and taken on sales.
2. Credit allowed on property accepted as part of the purchase price and which property may later be sold.
3. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser.
4. Such part of the sale price or property returned by purchasers upon rescission of the contract or sale as is refunded either in cash or by credit.
5. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected; provided, that the agent or trustee has furnished the collector with the names and addresses of the others and the amounts paid to them as well as the others’ business license number(s).
6. That portion of the receipts of a general contractor which represent payments to subcontractors; provided, that such subcontractors are licensed under this chapter, and provided the general contractor furnishes the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor as well as the subcontractors’ business license number(s).
7. Receipts of refundable deposits; except, that refundable deposits forfeited and taken into income of the business shall not be excluded.
8. As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission or other income to the agent or broker.
9. As to a retail gasoline dealer, a portion of his receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the state.
10. As to a retail gasoline dealer, the special motor fuel tax imposed by Section 401 of Title 26 of the United States Code and the special motor fuel tax imposed pursuant to ballot measure passed by the voters of the state of California, if paid by the dealer or collected by him from the consumer or purchaser.
“Hotel” means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.
“Housekeeping unit” means a combination of rooms in a single building designed or used for human habitation, having a bathroom, cooking facilities and outside entrance and not connected by any interior opening to any other housekeeping unit.
“Local business” shall mean a business which maintains its principal place of business in a fixed office within the city of South Lake Tahoe and possesses a current South Lake Tahoe business license. To establish a principal place of business in South Lake Tahoe, a business must demonstrate that the majority of its principals are based in the South Lake Tahoe office, and that it pays South Lake Tahoe payroll taxes on at least 51 percent of its total payroll.
“Local contact person” means a local property manager, owner or agent of the owner who is available to respond to tenant and neighborhood questions or concerns, or any agent of the owner authorized by the owner to take remedial action and respond to any violation of this chapter, and who lives within 30 miles of the vacation rental.
“Lowest responsible quote” shall mean the quote which is lowest in cost and possesses the qualities, fitness, and functionality required of the proposed good or work.
“Managing agency or agent” means a person, firm or agency representing the owner of a vacation home rental, or a person, firm or agency owning the vacation home rental who must maintain a current business license in the city of South Lake Tahoe.
“Multifamily residential” means two or more dwelling units on a site. This classification includes mobile homes and factory-built housing.
“Multiple-agent owner” means an owner of a vacation home rental who uses more than one agent to rent or manage the vacation home rental. A multiple-agent owner is still ultimately responsible for payment of transient occupancy taxes. A multiple-agent owner must provide a primary local contact person.
“Nonspendable fund balance” means nonliquid assets that cannot be converted to cash, or that are long-term securities or investments.
“Occupancy” means the use or possession or the right to the use or possession of any room or portion thereof in any structure for dwelling, lodging or sleeping purposes.
“On-site” means within the property boundaries of any specific vacation rental property subject to this chapter.
“Operator” means the person who is proprietor of a transient lodging facility, whether in the capacity of owner, lessee, sub-lessee, mortgagee in possession, licensee or any capacity. Where the operator performs his functions through a managing agent of any type of character, other than an employee, or where the operator performs his functions through a rental agent, the managing agent or the rental agent shall have the same duties as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent or the rental agent shall be considered to be compliance by both.
“Overnight stay” means from 10:00 p.m. to 6:00 a.m.
“Owner” means the person or entity that holds legal and/or equitable title to the private property.
“Parcel of property” means all contiguous property under one ownership.
“Parking overnight” means from 10:00 p.m. to 6:00 a.m.
“Person” means an individual, a group of individuals, or an association, firm, partnership, corporation or other entity, public or private.
“Person responsible for event” means the owner of the property where an unlawful large party, gathering or event takes place, the person in charge of the premises and/or the person who organized the event. If the person responsible for the event is a minor, then the parents or guardian of the minor will be jointly and severally liable for the fines imposed for the special security assignment.
“Professional services” shall mean services which are of a professional, expert, scientific, or technical nature.
“Public project” shall mean any of the following: construction, reconstruction, erection, alteration, renovation, improvement, demolition, and repair work involving any publicly owned, leased, or operated facility; painting or repainting of any publicly owned, leased or operated facility. Public project does not include maintenance work.
“Qualifying rental agreement” means and is limited to a written contract signed by both the landlord and tenant, legally enforceable by either party, for a rental period of not less than 30 consecutive days. The qualifying rental agreement shall be legally enforceable by both the operator and tenant and shall include in its terms both the right to occupy and the obligation to pay for a room or rooms for 30 days or more. Qualifying rental agreements can be used in place of the uniform transient occupancy exemption form that is submitted monthly with the transient occupancy tax returns if there is a valid date range that the tenant is occupying the room. “Qualifying rental agreement” expressly excludes:
A. Any agreement, regardless of the rental term, which is terminated for any reason, by either party, or by mutual consent, prior to the thirtieth consecutive day of occupancy; or
B. Any agreement that would be unlawful or constitute a violation of the law.
“Related by blood, marriage or adoption” and “related” both mean and refer to persons who bear the relationship by blood, marriage or adoption of ancestor and issue or brothers and sisters.
“Remuneration” means compensation, money, rent, or other consideration given in return for occupancy, possession or use of real property.
“Rent” means the consideration charged, whether or not received, for the occupancy of space in a transient lodging facility including vacation home rentals, 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.
“Rental agent” means a person, whether or not licensed by the state, who leases or rents or offers to lease or rent, or places for rent, or solicits for prospective tenants or collects rents from, any unit of a transient lodging facility.
“Responsible bidder” shall mean a bidder who maintains the qualities, fitness, and capacity to perform the particular requirements of the proposed good or work.
“Responsive bidder” shall mean a bidder who complies with the bidding instructions.
“Restricted funds” means funds that have legal restrictions on their use imposed by external entities such as creditors, grantors, contributors or other governmental entities.
“Sale” means the transfer, in any manner or by any means whatsoever, of title to property for a consideration, the serving, supplying or furnishing for a consideration of any property, and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed a sale. The foregoing definition shall not be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of law.
“Single-family residential” means a building or buildings containing one dwelling unit located on a single lot for occupancy by one family. This classification includes mobile homes and factory-built housing.
“Sworn statement” means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.
“Transient” means any person who exercises occupancy or possession or is entitled to occupancy or possession by reason of any rental agreement, concession, permit, right of access, license, time sharing arrangement, or any other type of agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Rental of housekeeping units through contract agreements for periods which exceed the 30-consecutive-day provision shall not be exempt except where the same person or persons occupy the unit for a period which exceeds said 30-consecutive-day period.
“Transient lodging facility” means any lodging house, dwelling, motel, hotel, condo-hotel, inn, vacation home rental, bed and breakfast, time-sharing arrangement or other building or structure or portion thereof, maintained, advertised or otherwise held out to the public in any manner as a place where sleeping, rooming or any other type of visitor accommodations are furnished to transients, composed either in whole or in part of members of the public, whether with or without meals. Nothing in this chapter shall be deemed or construed to apply to portions of a lodging facility occupied on a full-time basis by a resident manager.
“Two-family residential” means a building or buildings containing two dwelling units located on a single lot, each unit limited to occupancy by a single family. This classification includes mobile homes and factory-built housing.
“Uniform transient occupancy tax exemption form” is a written form signed and completed by both the landlord and the tenant for each month that the tenant is occupying the hotel as long-term tenant. These forms can be used in place of a “qualifying rental agreement,” filled out in their entirety and must be remitted to the city monthly with the transient occupancy tax remittance forms. (Ord. 11092 § 1 (Exh. A))
Code reviser’s note: Ord. 1109 adds the provisions of this chapter as Chapter 3.05. The chapter has been editorially renumbered to avoid duplication of numbering.
Code reviser’s note: The provisions of this section of Ord. 1109 have been amended at the request of the city.