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<br />1972-20 <br /> <br />I <br /> <br />AN ORDINANCE RELATING TO THE LEVY AND COLLECTION Of <br />A HOTEL OCCUPANCY TAx; PROVIDING FOR THE DEFINITION <br />OF CERTAIN TERMS; ESTABLISHING THE RATE OF THE TAX <br />AND EXCEPTIONS TO ITS IMPOSITION; PROVIDING FOR THE <br />COLLECTION OF SUCH TAX; REQUIRING THE FILING OF <br />REPORTS OF COLLECTIONS; AUTHORIZING THE CITY MANAGER <br />TO MAKE NECESSARY RULES AND REGULATIONS RELATIVE TO <br />THE COLLECTION OF SUCH TAX AND AFFORDING HIM ACCESS <br />TO BOOKS AND RECORDS; DECLARING FOR WHAT THE PRO- <br />CEEDS OF SUCH TAX SHALL BE USED; PROVIDING PENALTIES <br />FOR THE VIOLATION OF THIS ORDINANCE; ESTABLISHING <br />AN EfFECTIVE DATE; AND SETTING FORTH OF A SAVINGS <br />CLAUSE. <br /> <br />BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS; <br /> <br />SECTION 1: Definitions. The following words, terms and phrases <br />are for the purposes of this article except where the context <br />clearly indicates a different me~riing~ defined asfollow~: <br /> <br />I <br /> <br />(a) "Hotel" shall mean any building or buildings, trailer, <br />ra i I road Pu II man car not be i 119 ut i Ii zed for the transportat i on of <br />travelers, or other facility in which the publ ic may, for a con- <br />sideration, obtain sleeping accomod~tions. The term shall include <br />hotels, motels, tourist homes, houses or courts, lodging houses, <br />inns, rooming houses, trailer houses, trailer motels, railroad <br />Pul Imancars parked on a siding or other area and used for sleeping <br />accomodations not involving the transportation of travelers, <br />dormitory space where bed space is rented to individuals, or <br />groups, apartments not occup i ed by' "permanent res i dents," as <br />that term is hereinafter defined, and all other facilities whet'e <br />rooms or sleeping facilities"or space are furnished for a consid- <br />eration, but "hotel" shal I not be defined so as to include hospitals, <br />sanitariums or nursing homes. <br /> <br />(b) "Consideration" shal I mean the cost of the room, sleeping <br />space, bed or dormitory space or other facility in such hotel and <br />shall not include the cost of any food served or personal services <br />rendered to the occupant not re I ated to clean i ng and ready,i ng such <br />room or space for occupancy, and shall not include any tax assessed <br />for occupancy thereof by any, other governmenta I agency. <br /> <br />(c) <br />right to <br />faci I ity <br /> <br />"Occupancy" shall mean the use or possession, or the <br />the use or possession of any room, space or sleeping <br />in a hotei for any purpose. <br /> <br />(d) "Occupant" shal I mean anyone, wh6, for a consideration, <br />uses, possesses, or has a I' i ght to use or possess any' room or <br />rooms of sleeping space or facility in a hotel under any lease, <br />conc6ssion, permit, right of access, license, contract or agreement. <br /> <br />I <br /> <br />(e) "Person" shal I mean any individual, company, corporation, <br />or association owning, operating, managing or control I ing any hotel. <br /> <br />(f) "Calendar quarter" shal I mean a period of three (3) con- <br />secutive months of any year. <br /> <br />(g) "Permanent resident" shall mean any occupant who.has or <br />sh~jl have the right to occupancy of any room or rooms or ~Ieeping <br />space or facility in a hotel for at least thi~ty (30) consecutive <br />days during the current calendar year or preceding year. <br />