R-074-16 Calling for the placement of a Special Tax Measure to be held at the November 8, 2016 General Municipal Election

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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 oee paRt providing fer a longer period of aeeupaney. Any individual who exercises or is entitled to occupancy for a period of thirty consecutive calendar days or less shall be deemed to be a transient, regardless of whether the reservation and payment or payment for occupancy is made directly by the individual exercising or entitled to occupancy or another person or entity. The intent is to tax the individual occupying or having the entitlement to occupy the hotel room. For purposes of this definition, the exercise of or entitlement to occupancy shall be evidenced by any of the following: 1. An individual's signature on a Hotel registration card or form, a Hotel invoice or receipt or any other document associated with an individual's Occupancy in a Hotel; and/or 2. An individual's providing identification to Hotel staff as proof of employment, membership or affiliation with a u".,,"n as a"ffii"a in siibse"tien D. of t"' as a condition of or in connection with exercising Occupancy in a Hotel. B. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this Part may be considered. C. In the event a person exercises or is entitled to occupancy for a continuous and uninterrupted period of longer than 30 calendar days, he or she shall be deemed a transient and subject to the tax for only the first 30 calendar days of occupancy and shall cease being a transient and the tax shall not apply on the 31st calendar day of occupancy and following. However, any break or interruption in occupancy shall start a new 30 day period subject to the tax. D. In the case of a block reservation, a person's employee or agent shall be deemed a transient if that employee or agent exercises or is entitled to occupancy of a room for a period of 30 consecutive calendar days or less, regardless of the duration of any block reservation agreement. By way of example, if a corporation enters into a one-year block reservation agreement with an operator and one of the corporation's employees occupies a room for 30 calendar days, the employee shall be deemed a transient whose occupancy is subject to the tax, notwithstanding the fact that the block reservation agreement has a duration longer than 30 calendar days." SECTION 2. Section 3.24.030 of Chapter 3.24 of Title 3 of the Colton Municipal Code is hereby amended to read as follows: "3.24.030 Imposition—Rate—Purposes of Tax. A. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 4-9 12.5 percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator of the hotel at the same 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 when the FA