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

Browse Search

2 3 4 5 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 transient ceases to cccuY y space in the hotel occupancy. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. B. The basic l0% rate of the tax is and shall remain a general tax, the revenues from which shall be deposited into the City's general fund and which may be used to pay for any valid general expenditures of the City of Colton. C. The additional 2.5% of the tax rate is hereby declared to be a special tax, the revenues from which shall be deposited into a special fund of the City and which may only be expended for the following specific purposes: The construction, maintenance and/or rehabilitation of athletic/recreational fields and related facilities located within the City of Colton. SECTION 3. Section 3.24.040 of Chapter 3.24 of Title 3 of the Colton Municipal Code is hereby amended to read as follows: "3.24.040. Exemptions. No tax shall be imposed upon: A. Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax herein provided; B. Any federal or State of California officer or employee when occupying a room while on official government business. For purposes of this section, non-employee students, supporters and volunteers of California public universities and colleges shall not be deemed to be officers or employees of the State of California. C. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. D. No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator. Any federal or State of California officer or employee when on official government business claiming such an exemption shall provide to the operator as conclusive evidence that his or her occupancy is for the official business of his or her employer: (I) Travel orders from his or her government employer, or a government warrant issued by his or her employer to pay for the occupancy; or a government credit card issued by his or her employer to pay for the occupancy, and (2) proof of his or her governmental employment as an employee or officer as described in subsection (B), and proof, consistent with these provisions, that his or her occupancy is for the official business of his or her governmental employer. It shall be the duty of an operator to keep and maintain for a period of three (3) years written documentation in support of each exemption granted under this Section." Ll