Calexico Municipal Code Ch. 3.25 Emergency Communications and Public Safety Hotel Bed Tax

In addition to the tax imposed pursuant to Section 3.24.020 of this title, for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of three percent of the rent charged by the operator. The tax imposed pursuant to this section shall be known as the "City of Calexico Emergency Communications and Public Safety Hotel Bed Tax."

(Ord. 1012 § 2 (part), 2004)

The tax imposed pursuant to this chapter shall be collected at the same time, in the same manner, and shall be subject to the same penalties and appeals procedures as the tax imposed pursuant to Chapter 3.24. Each provision of Chapter 3.24 shall apply to the tax imposed pursuant to Section 3.25.010 of this chapter in the same manner as it applies to the tax imposed pursuant to Chapter 3.24 of this title.

(Ord. 1012 § 2 (part), 2004)

A. The specific purpose of the special tax imposed pursuant to Section 3.25.010 of this chapter is to finance (1) the installation, acquisition, construction, maintenance and operation of emergency communications equipment and facilities, including, but not limited to, 911 communications equipment and computerized dispatching equipment, (2) direct and indirect costs of providing emergency dispatch services, including, but not limited to, personal costs, (3) the installation, acquisition, construction and maintenance of vehicles and equipment for use by emergency services (police, fire, and emergency medical) personnel in the course of their duties, (4) any costs associated with training emergency services personnel, and (5) costs associated with the lease of any equipment or facilities that may be acquired pursuant to this section. Proceeds of the tax may be applied only to these specific purposes.

B. All proceeds of the tax imposed pursuant to Section 3.25.010 of this chapter and any interest thereon shall be deposited in a special fund, entitled the "Emergency Communications and Public Safety Special Fund." Moneys in the fund shall be expended only on expenses described in subsection A of this section.

C. No later than November 2, 2005, and at least once a year thereafter, the city's finance director shall prepare a report containing the following:

1. The amount of funds collected and expended;

2. The status of any project required or authorized to be funded pursuant to this section; and

3. Any additional information required by Section 50075.3 of the California Government Code.

(Ord. 1012 § 2 (part), 2004)