Clovis Municipal Code Art. 4 Transient Room Tax

This article shall be known as the “Transient Occupancy Tax Law” of the City.

(§ 1, Ord. 362, eff. September 2, 1964; as amended by Ord. 95-31, eff. December 11, 1995)

Except where the context otherwise requires, for the purposes of this article, certain words and phrases used in this article are defined as follows:

“Hotel”

shall mean 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 shall include 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.

“Occupancy”

shall mean the use or possession, or the right to the use or possession, of any room, or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes.

“Operator”

shall mean the person who is the proprietor of the hotel whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this article and shall have the same duties and liabilities as his principal. Compliance with the provisions of this article by either the principal or the managing agent shall, however, be considered to be compliance by both.

“Person”

shall mean any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint-stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

“Rent”

shall mean the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor, or otherwise, including all receipts, cash, credits, property, and services of any kind or nature, without any deduction therefrom whatsoever.

“Tax Administrator”

shall mean the Finance Director.

“Transient”

shall mean any person who exercises occupancy or is entitled to occupancy in a hotel by reason of a lease, concession, permit, right of access, license, or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy.

(§ 1, Ord. 362, eff. September 2, 1964; as amended by Ord. 95-31, eff. December 11, 1995)

(a) For the privilege of occupancy in any hotel on and after January 1, 2023, each transient is subject to, and shall pay, a tax in the amount of twelve percent (12%) of the rent charged by the operator or paid by the transient, whichever is greater.

(b) The tax shall be charged on the full rental rate regardless of whether the operator has an arrangement with a travel company to sell a room or block of rooms to the travel company at a discounted rate and regardless of whether the transient paid the rent directly to the operator or through a travel company.

(c) The transient shall pay the tax to the operator of the hotel at the time the rent is paid. Such tax shall constitute a debt owed to the City, which debt shall be extinguished only by payment to the operator or to the City.

(§ 1, Ord. 362, eff. September 2, 1964; as amended by Ord. 95-31, eff. March 27, 1996; § 1, Ord. 11-14, eff. February 8, 2012; § 1, Ord. 22-05, eff. November 18, 2022)

Every operator of a hotel renting rooms in the City, the occupancy of which is not exempted under the provisions of this article, shall collect the tax from the transient. The tax required to be collected by the operator shall constitute a debt owing by the operator to the City. In all cases of transactions upon credit or deferred payment, the payment of the tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof. Any unpaid tax shall be due upon the transient ceasing to occupy space in the hotel.

The Tax Administrator shall enforce the provisions of this article and shall have the power to adopt rules and regulations not inconsistent herewith as may be necessary or desirable to aid in the enforcement hereof. He shall provide schedules for payment of the tax, and such schedules shall eliminate fractions of one cent.

(§ 1, Ord. 362, eff. September 2, 1964; as amended by Ord. 95-31, eff. December 11, 1995)

(a) Every operator of a hotel renting rooms in the City, the occupancy of which is not exempted under the provisions of this article, shall collect the tax from the transient.

The tax shall be collected on the full rental rate paid by the transient regardless of whether the operator has an arrangement with a travel company to sell a room or block of rooms to the travel company at a discounted rate.

(b) The tax required to be collected by the operator shall constitute a debt owing by the operator to the City. In all cases of transactions upon credit or deferred payment, the payment of the tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof. Any unpaid tax shall be due upon the transient ceasing to occupy space in the hotel.

(c) Each operator shall collect the tax imposed by the provisions of this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax, or any part thereof, will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner provided in this chapter.

(§ 1, Ord. 362, eff. September 2, 1964; as amended by § 1, Ord. 11-14, eff. February 8, 2012)

No tax imposed by the provisions of this article 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 provided for in this article;

(b) Any officer or employee of a foreign government who is exempt by reason of an express provision of Federal law or international treaty;

(c) Any officer or employee of the Federal government or any instrumentality thereof when on official business, and any officer or employee of the State of California or any instrumentality thereof when on official business;

(d) Any occupant for more than thirty (30) successive calendar days;

(e) Any occupant whose rent is of a value less than two and no/100ths dollars ($2.00) a day;

(f) Any person who rents a private home, vacation cabin, or like facility from any owner who is not regularly engaged in the business of renting such facilities but does so only occasionally and incidentally to his own use thereof; or

(g) Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home, or home for aged people.

No exemption shall be granted pursuant to the provisions of subsection (a), (b), or (c) of this section except upon a claim therefor, made at the time the rent is collected and under penalty of perjury, upon a form prescribed by the Tax Administrator.

(§ 1, Ord. 362, eff. September 2, 1964; as amended by § 1, Ord. 386, eff. October 20, 1965; § 1, Ord. 11-14, eff. February 8, 2012)

Every person engaging, or about to engage, in business as an operator of a hotel in the City shall register with the Tax Administrator on a form provided by him. Persons engaged in such businesses shall register not later than December 15, 1964, or within fifteen (15) days after commencing business, whichever is later, but such privilege of registration after the date of the imposition of such tax shall not relieve any person from the obligation of payment or collection of the tax on and after the date of the imposition thereof, regardless of registration. Such registration shall set forth the name under which such person transacts, or intends to transact, business, the location of his place or places of business, and such other information to facilitate the collection of the tax as the Tax Administrator may require. The registration shall be signed by the owner if a natural person; in case of an association or partnership, by a member or partner; and, in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the registration. The Tax Administrator shall, within ten (10) days after such registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of such registrant. Such certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Tax Administrator upon the cessation of business at the location named or upon its sale or transfer. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy.

Such certificate shall, among other things, state the following:

(a) The name of the operator;

(b) The address of the hotel;

(c) The date upon which the certificate was issued; and

(d) A statement as follows: “This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Room Tax Law of the City of Clovis by registering with the Tax Administrator for the purpose of collecting from transients the room tax imposed by said City and remitting such tax to the Tax Administrator. This certificate shall not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, or to operate a hotel without strictly complying with all local applicable laws, including, but not limited to, those requiring a permit from any board, commission, department, or office of the City. This certificate shall not constitute a permit.”

If the Tax Administrator deems it necessary, in order to facilitate the initial registration of persons engaged in business on or prior to the date of the imposition of the tax, as set forth in this article, he may prescribe provisions therefor other than those provided in this section. Such provisions shall be made to effect the purposes of this section. For such purposes, such provisions shall be in lieu of or in addition to those herein provided. Such registration and certificate thereof shall have the same effect as that provided herein.

(§ 1, Ord. 362, eff. September 2, 1964)

(a) Original delinquency. Any operator who shall fail to remit any tax imposed by the provisions of this article within the time required shall pay a penalty in the amount of ten percent (10%) of the amount of the tax in addition to the amount of the tax.

(b) Continued delinquency. Any operator who shall fail to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty in the amount of ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent (10%) penalty first imposed.

(c) Fraud. If the Tax Administrator shall determine that the nonpayment of any remittance due under this article is due to fraud or intent to evade the provisions hereof, a penalty in the amount of twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties set forth in subsections (a) and (b) of this section.

(d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by the provisions of this article shall pay interest at the rate of one and one-half percent (1-1/2%) (or the maximum allowed by law) per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

(e) Penalties merged with tax. Every penalty imposed, and such interest as accrues, pursuant to the provisions of this section shall be merged with and become a part of the tax required to be paid by the provisions of this article.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)

(a) The tax imposed by the provisions of this article shall become due and payable from the transient at the time of occupancy. All amounts of such taxes collectible or collected by any operator shall be due and payable to the Tax Administrator quarterly on the first day of the months of April, July, October, and January next succeeding each respective quarterly period and shall become delinquent after the last day of such months.

(b) On or before the last day of the month following each quarterly period of three (3) months, a return for the preceding quarterly period shall be filed with the Tax Administrator. The return shall be filed, in such form as the Tax Administrator may prescribe, by every operator and by every person liable to payment of the tax hereunder during such quarterly period who has not paid such tax and who has not made a return in regard to the related occupancy which is the subject of the tax.

(c) The returns shall show the amount of the tax collected or otherwise due for the related period and such other information as shall be required by the Tax Administrator. The Tax Administrator may require the returns to show the total rentals upon which the tax was collected or otherwise due, the gross receipts of a registered returnee for such period, and an explanation in detail of any discrepancy between such amounts.

(d) The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the Tax Administrator at his office.

(e) For good cause the Tax Administrator may extend for not to exceed one month the time for making any return or payment of the tax. No further extension shall be granted. Any person to whom an extension is granted who makes a return and pays the tax within the period of such extension shall pay, in addition to the tax, interest on the amount thereof at the rate of one and one-half (1-1/2) percent (or the maximum allowed by law) per month, or fraction thereof, on the unpaid balance for the period of such extension to the time of the return and payment, which interest shall become a part of the tax.

(f) The Tax Administrator, if he deems it necessary in order to insure payment or facilitate collection by the City of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for other than quarterly periods.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)

(a) If the Tax Administrator is not satisfied with the return of the tax or the amount of the tax required to be paid to the City by any person, the Tax Administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within his possession or which may come into his possession. One or more deficiency determinations may be made of the amount due for one, or more than one period.

(b) In making a determination, the Tax Administrator may offset overpayments, if any, which may have been previously made for a period, against any underpayment for a subsequent period, or against penalties, and interest, on the underpayments.

(c) The Tax Administrator shall give to the operator or transient written notice of his determination. The notice may be served personally or by mail; if by mail, the notice shall be enclosed in a sealed envelope, postage prepaid, and addressed to the operator or transient at his or her address as it appears in the records of the Tax Administrator. In the event of service by mail of any notice required by this article, the service shall be complete at the time of deposit in the United States Post Office.

(d) Except in the case of fraud, intent to evade the provisions of this article or authorized rules and regulations, or failure to make a timely return, every deficiency determination shall be made and notice thereof mailed within three (3) years after the last day of the month following the close of the quarterly period for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later.

(e) If any operator shall fail or refuse to collect such tax or to make, within the time provided in this article, any report and remittance of such tax, or any portion thereof, required by the provisions of this article, or make a fraudulent return, or otherwise willfully attempt to evade the provisions of this article, the Tax Administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he is able to obtain, on which to base the assessment of any tax imposed by the provisions of this article and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the Tax Administrator shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this article. In the event such determination is made, the Tax Administrator shall give a notice in the manner set forth in subsection (c) of this section of the amount so assessed. Such determination and notice shall be made and mailed within (3) years after discovery by the Tax Administrator of any fraud, intent to evade, or failure to file a return. Any determination shall become final within thirty (30) days after giving notice thereof.

(f) If the Tax Administrator believes that the collection of any tax or any amount of tax required to be collected and paid to the City shall be jeopardized by delay, or if any determination shall be jeopardized by delay, he shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined shall be immediately due and payable. If the amount specified in the determination is not paid within ten (10) days after service of notice thereof upon the person against whom the determination is made, the amount shall become final at the expiration of the ten (10) days unless a petition for redetermination is filed within the ten (10) days, and the delinquency penalty and the interest provided for in Section 3.3.408 of this article shall attach to the amount of the tax or the amount of the tax required to be collected.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1996)

(a) Any person against whom a determination is made pursuant to the provisions of Section 3.3.410 of this article, or any person directly interested, may petition for a redetermination within thirty (30) days after service upon the person of notice thereof. If a petition for redetermination is not filed within the thirty (30) day period, the determination shall become final at the expiration of the period; provided, however, a petition for redetermination pursuant to the provisions of subsection (f) of Section 3.3.410 shall be filed within ten (10) days after notice.

(b) If a petition for redetermination is filed within the allowable period, the Tax Administrator shall consider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him ten (10) days’ notice of the time and place of the hearing. The Tax Administrator may continue the hearing from time to time as may be necessary.

(c) The Tax Administrator may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Tax Administrator at or before the hearing.

(d) The order or decision of the Tax Administrator upon a petition for redetermination shall become final fifteen (15) days after service upon the petitioner of notice thereof in accordance with section 3.3.410, subdivision (c) of this Article, unless an appeal of such order or decision is filed with the City Manager within fifteen (15) days after service of such notice.

(e) No petition for redetermination or appeal therefrom shall be effective for any purpose unless at or before the filing thereof the amount found due in the original determination shall be paid or a bond or other security, satisfactory to the Tax Administrator, shall be filed with him guaranteeing payment of any amount finally determined to be due.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)

(a) The Tax Administrator, whenever he deems it necessary to insure compliance with the provisions of this article, may require any person subject thereto to deposit with the Tax Administrator such security in the form of cash, bond, or other security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator, but shall not be greater than twice the person’s estimated average liability for the period for which he files returns, determined in such manner as the Tax Administrator deems proper. The amount of the security may be increased or decreased by the Tax Administrator subject to the limitations provided in this section.

(b) If any person shall be delinquent in the payment of the amount required to be paid by him, or in the event a determination has been made against him which remains unpaid, the Tax Administrator, may, not later than three (3) years after the payment became delinquent, give notice thereof by registered mail to all persons in the County, having in their possession or under their control any credits or other personal property, belonging to the delinquent or owing any debts to the delinquent. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Tax Administrator consents to a transfer or disposition, or until twenty (20) days elapse after the receipt of the notice. All persons so notified shall, within five (5) days after the receipt of the notice, advise the Tax Administrator of all such credits, other personal property, or debts in their possession, under their control, or owing by them.

(c) At any time within three (3) years after any tax or any amount of tax required to be collected shall become due and payable, or at any time within three (3) years after any determination shall become final, the Tax Administrator may bring an action in the courts of the state, or any other state, or of the United States, in the name of the City to collect the amount delinquent, together with penalties and interest.

(d) If any operator liable for any amount pursuant to the provisions of this article shall sell his business or quit his business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Administrator showing that he has been paid or a certificate stating that no amount is due. If the purchaser of a business fails to withhold the tax from the purchase price as required, he shall become personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within thirty (30) days after receiving a written request from the purchaser for a certificate, the Tax Administrator shall either issue the certificate or mail a notice to the purchaser at his address as it appears on the records of the Tax Administrator of the amount that shall be paid as a condition to issuing the certificate. Failure of the Tax Administrator to mail the notice shall release the purchaser from any further obligation to withhold the purchase price as provided in this subsection. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells his business or at the time the determination against the operator becomes final, whichever event occurs later.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)

Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the Tax Administrator pursuant to the provisions of this article, such amount may be refunded provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the Tax Administrator within three (3) years from the date of payment. The claim shall be made on forms provided by the Tax Administrator. If the claim shall be approved by the Tax Administrator, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person or his administrators or executors. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written record showing entitlement thereto.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)

(a) Deposit of moneys. The Tax Administrator shall deposit all moneys collected pursuant to the provisions of this article to the credit of the General Fund.

(b) Records required from operators: Form. Every operator of a hotel renting rooms in the City, shall keep such records, receipts, invoices, and other pertinent papers in such form as the Tax Administrator may require, and as are necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the City. All records shall be retained by the operator for a period of three (3) years and six (6) months after they come into being.

(c) Examination of records: Investigations. The Tax Administrator, or any person authorized in writing by him, may examine the books, papers, records, and equipment of any person liable for the tax and may investigate the character of the business of the person in order to verify the accuracy of any return made or, if no return is made by the person, to ascertain and determine the amount required to be paid. The examination shall take place at reasonable times.

(d) Authority to require reports: Contents. In administering the tax, the Tax Administrator may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to rentals of rooms which are subject to the tax. The reports shall be filed when the Tax Administrator requires and shall set forth the rental charged for each occupancy, the dates of occupancy, and such other information as the Tax Administrator, may require.

(e) Confidential character of information obtained. Disclosure unlawful. It shall be unlawful for the Tax Administrator, or any person having an administrative duty under the provisions of this article, to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of the records and equipment of any person required to obtain a Transient Occupancy Registration Certificate, or pay a transient occupancy tax, or any other person visited or examined in the discharge of an official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, however, nothing in this subsection shall be construed to prevent:

(1) The disclosure to, or the examination of, records and equipment by another City official, employee, or agent for the collection of taxes for the sole purpose of administering or enforcing any provisions of this article or collecting taxes imposed by the provisions of this article;

(2) The disclosure of information to, or the examination of records by Federal or State officials, or the tax officials of another city, county, or city and county if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;

(3) The disclosure of information and results of the examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the City;

(4) The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest, and penalties; provided, further, however, that the City Attorney approves each such disclosure and that the Tax Administrator may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;

(5) The disclosure of the names and addresses of persons to whom Transient Occupancy Registration Certificates have been issued, the names and addresses of officers of corporations and members of partnerships to whom such certificates have been issued, and the general type or nature of their businesses;

(6) The disclosure of general statistics regarding taxes collected or business done in the City.

(f) Disclosure of business of operators: Limitations. Neither the Tax Administrator nor any person having an administrative duty pursuant to the provisions of this article shall make known in any manner whatever the business affairs, operations, or information obtained by an investigation of the records and equipment of any operator or any person visited or examined in the discharge of an official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or permit any return or copy thereof, or any book containing any abstract or particulars thereof, to be seen or examined by any person. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, and upon submitting written proof of their interest, may be given information as to the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest and penalties.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)

Any person aggrieved by any decision of the Tax Administrator may appeal to the City Manager by filing a notice of appeal with the Tax Administrator within fifteen (15) days after the service of the notice of the decision. The City Manager shall fix a time and place for hearing such appeal as prescribed in rules and regulations adopted by the City Manager for appeals, and shall give the appellant ten (10) days’ written notice of the time and place of hearing. The City Manager may affirm, modify, or reverse such orders and decisions of the Tax Administrator or dismiss the appeal thereof, as may be just. Decisions of the City Manager upon appeal shall be final after service upon the appellant of a decision in accordance with Section 3.3.410, (c) of this article.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)

It shall be unlawful for any operator, or other person so required, to fail or refuse to register as required by the provisions of this article or to furnish any return required to be made, or to fail or refuse to furnish supplemental returns or other data required by the Tax Administrator, or to render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report with intent to defeat or evade the determination of an amount due as required by the provisions of this article to be made.

(§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1996)