Chapter 3.20 — TRANSIENT OCCUPANCY TAX

For statutory provisions authorizing cities to impose a tax on transients who occupy room space within the city limits, see Rev. & Tax. Code §§7280, 7281.

This chapter shall be known as the "transient room tax ordinance" of the city.

(Ord. 115-NS §1, 1964).

Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter.

A.

"Hotel" means 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 includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof.

B.

"Legislative body" means the city council of the city of Parlier, California.

C.

"Occupancy" means the use or possession or the right to the use or possession of any room or rooms or portions thereof in any hotel for dwelling, lodging, or sleeping purposes.

D.

"Operator" means the person who is 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 purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.

E.

"Person" means 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.

F.

"Rent" means 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, and property and services of any kind or nature, without any deduction therefrom whatsoever.

G.

"Tax administrator" means the city clerk.

H.

"Transient" means 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 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 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy.

In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered.

I.

"Transient occupancy tax review committee" means a committee composed of the following three persons or officers: mayor, mayor pro tem and city clerk.

(Ord. 115-NS §2, 1964).

For the privilege of occupancy in any hotel on and after July 1, 1964, each transient is subject to and shall pay a tax in the amount of four percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. Any unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to him.

(Ord. 115-NS §3, 1964).

A.

Every operator maintaining a place of business and renting rooms in this city, the occupancy of which is not exempted under the terms of this chapter, shall collect the tax from the occupant. The tax required to be collected by the operator constitutes a debt owing by the operator to the city. In all cases of transactions upon credit or deferred payment, the payment of 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.

B.

The tax administrator shall enforce the provisions of this chapter 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.

(Ord. 115-NS §4, 1964).

Each operator shall collect the tax imposed by 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 hereinafter provided.

(Ord. 115-NS §5, 1965).

No tax imposed under this chapter 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 officer or employee of the government of the United States of America, state of California, or any subdivision thereof when on official business;

C.

Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty;

D.

Any occupant for more than thirty successive calendar days;

E.

Any occupant whose rent is of a value less than two dollars a day;

F.

Any person who rents a private home, vacation cabin or like facility from an 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;

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 under paragraphs A, B or C of this section 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.

(Ord. 115-NS §6, 1965).

A.

Every person engaging or about to engage in business as an operator of a hotel in this city shall register with the tax administrator on a form provided by him. Persons engaged in such business must so register not later than July 15, 1964, or within fifteen days after commencing business, whichever is later, but the privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of payment or collection of tax on and after the date of 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; 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 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.

B.

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

The name of the operator;

The address of the hotel;

The date upon which the certificate was issued;

"This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the transient room tax ordinance of the City of Parlier by registration with the Tax Administrator for the purpose of collecting from transients the room tax imposed by said city and remitting said tax to the Tax Administrator. This certificate does 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 said city. This certificate does not constitute a permit."

C.

If the tax administrator deems it necessary in order to facilitate initial registration hereunder of persons engaged in business on or prior to the date of imposition of tax as set forth in this chapter, he may prescribe provisions therefor other than those provided in this section. Such provisions shall be made to effect the purposes hereof. 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.

(Ord. 115-NS §7, 1965).

Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.

(Ord. 115-NS §8(2), 1965).

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

(Ord. 115-NS §8(b), 1965).

If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud or intent to evade the provisions thereof, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in Sections 3.20.080 and 3.20.090 of this chapter.

(Ord. 115-NS §8(c), 1965).

In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent 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.

(Ord. 115-NS §8(d), 1965).

Every penalty imposed and such interest as accrues under the provisions of Sections 3.20.080 through

The tax imposed by this chapter shall become due and payable from the occupant at the time of occupancy. All amounts of such taxes collectible or collected by any operator are 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 are delinquent after the last day of such months.

(Ord. 115-NS §9(a), 1965).

On or before the last day of the month following each quarterly period of three months, a return for thy 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 tax hereunder during such quarterly period who has not paid such tax, and who has not made return in regard to the related occupancy which is the subject of tax.

(Ord. 115-NS §9(b), 1965).

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

(Ord. 115-NS §9(c), 1965).

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.

(Ord. 115-NS §9(d), 1965).

For good cause the tax administrator may extend for not to exceed one month the time for making any return or payment of tax. No further extension shall be granted, except by the transient occupancy review committee. Any person to whom an extension is granted who makes 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- half of one percent per month, or fraction thereof, on the unpaid balance for the period of such extension to the time of return and payment, which interest shall become a part of the tax.

(Ord. 115-NS §9(e), 1965).

The tax administrator, if he deems it necessary in order to insure payment or facilities 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.

(Ord. 115-NS §9(f), 1965).

If the tax administrator is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by any person, he may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or more than one period.

(Ord. 115-NS §10(a), 1965).

In making a determination the administrator may offset overpayments, if any, which may have been previously made for a period or periods together with interest on the overpayments, against any underpayment for a subsequent period or periods, or against penalties, and interest, on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Section 3.20.340.

(Ord. 115-NS §10(b), 1965).

The tax administrator shall give to the operator or occupant 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 at his address as it appears in the records of the administrator. In case of service by mail of any notice required by this chapter the service is complete at the time of deposit in the United States Post Office.

(Ord. 115-NS §10(c), 1965).

Except in the case of fraud, intent to evade this chapter or authorized rules and regulations, or failure to make a timely return, every deficiency determination shall be made and notice thereof mailed within three 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 years after the return is filed, whichever period expires the later.

(Ord. 115-NS §10(d), 1965).

If any operator shall fail or refuse to collect the tax or to make, within the time provided in this chapter any report and remittance of the tax or any portion thereof required by this chapter or makes a fraudulent return or otherwise wilfully attempts to evade this chapter, 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 procures such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to

collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the tax administrator shall give a notice in the manner aforesaid of the amount so assessed. Such determination and notice shall be made and mailed within three years after discovery by the tax administrator of any fraud, intent to evade or failure to file return. A determination shall become final within thirty days after giving notice thereof as herein provided.

(Ord. 115-NS §10(e), 1965).

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 will be jeopardized by delay, or if any determination will 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 is immediately due and payable. If the amount specified in the determination is not paid within ten days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the ten days, unless a petition for redetermination is filed within the ten days, and the delinquency penalty and the interest provided in Sections 3.20.080 through 3.20.120 shall attach to the amount of the tax or the amount of the tax required to be collected.

(Ord. 115-NS §10(f), 1965).

Any person against whom a determination is made under Sections 3.20.190 through 3.20.240 or any person directly interested may petition for redetermination within fifteen days after service upon the person of notice thereof. If a petition for redetermination is not filed within the thirty-day period, the determination becomes final at the expiration of the period. Provided, however, a petition for redetermination under Section 3.20.300 of this chapter shall be filed within ten days after notice.

(Ord. 115-NS §11(a), 1965).

If a petition for redetermination is filed within the allowable period, the tax administrator shall reconsider the determination, and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him ten 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.

(Ord. 115-NS §11(b), 1965).

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 if asserted by the tax administrator at or before the hearing.

(Ord. 115-NS §11(c), 1965).

The order or decision of the tax administrator upon a petition for redetermination becomes final fifteen days after service upon the petitioner of notice thereof, unless appeal of such order or decision is filed with the transient occupancy tax review committee within fifteen days after service of such notice.

(Ord. 115-NS §11(d), 1965).

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 is paid or a bond or other security satisfactory to the tax administrator is filed with him guaranteeing payment of any amount finally determined to be due.

(Ord. 115-NS §11(e), 1965).

The tax administrator, whenever he deems it necessary to insure compliance with this chapter, may require any person subject thereto to deposit with him 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, or ten thousand dollars, whichever amount is the lesser. The amount of the security may be increased or decreased by the tax administrator subject to the limitations herein provided.

(Ord. 115-NS §12(a), 1965).

If any person is 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 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 days elapse after the receipt of the notice. All persons so notified shall within five 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.

(Ord. 115-NS §12(b), 1965).

At any time within three years after any tax or any amount of tax required to be collected becomes due and payable or at any time within three years after any determination becomes final, the tax administrator may

bring an action in the courts of this 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.

(Ord. 115-NS §12(c), 1965).

If any operator liable for any amount under this chapter sells out his business or quits the 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 becomes 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 days after receiving a written request from the purchaser for a certificate, the tax administrator shall either issue the certificate or mail notice to the purchaser at his address as it appears on the records of the tax administrator of the amount that must be paid as a condition of issuing the certificate. Failure of the administrator to mail the notice will release the purchaser from any further obligation to withhold the purchase price as above provided. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells out his business or at the time that the determination against the operator becomes final, whichever event occurs the later.

(Ord. 115-NS §12(d), 1965).

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 under this chapter, it 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 years from the date of payment. The claim shall be made on forms provided by the tax administrator. If the claim is 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, his administrators or executors.

(Ord. 115-NS §13, 1965).

The tax administrator shall deposit all moneys collected pursuant to this chapter to the credit of the general fund.

(Ord. 115-NS §14(a), 1965).

Every operator renting guest rooms in this city shall keep such records, receipts, invoices and other pertinent papers in such form as the tax administrator may require. All records shall be retained by the operator for a period of three years and six months after they come into being.

(Ord. 115-NS §14(b), 1965).

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 and 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.

(Ord. 115-NS §14(c), 1965).

In administration of 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 guest rooms which ary 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 date or dates of occupancy, and such other information as the tax administrator may require.

(Ord. 115-NS §14(d), 1965).

It is unlawful for the tax administrator or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of 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 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 that nothing in this section shall be construed to prevent:

A.

The disclosure to, or the examination of records and equipment by another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter; or collecting taxes imposed hereunder;

B.

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

C.

The disclosure of information and results of 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;

D.

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; further provided, however, that the city attorney approves each such disclosure and that the controller may refuse to make any disclosure referred to in this paragraph when in his opinion the public interest would suffer thereby;

E.

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 or their business;

F.

The disclosure to the legislative body by way of public meeting or otherwise of such information as may be necessary in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for business taxes, or when acting upon any other matter;

G.

The disclosure of general statistics regarding taxes collected or business done in the city.

(Ord. 115-NS §14(e), 1965).

Neither the tax administrator nor any person having an administrative duty under this chapter shall make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any operator or any person visited or examined in the discharge of official duty or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to 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

(Ord. 115-NS §14(f), 1965).

Any person aggrieved by any decision of the tax administrator may appeal to the transient occupancy tax review committee by filing a notice of appeal with the tax administrator within fifteen days of the serving or mailing of the notice of the decision. The tax administrator shall fix a time and place for hearing such appeal as prescribed by the transient occupancy tax review committee in its rules and regulations, and shall give the appellant ten days' written notice of the time and place of hearing.

(Ord. 115-NS §15, 1965).

A.

A transient occupancy tax review committee is created. The committee shall select from its members a chairman who shall serve at its pleasure. Any member of the committee may deputize in writing filed with the committee any member of his office or in the case of the mayor, a member of the council, to serve in his place on such committee for such period or in such hearing as he may desire. A majority of the members of the committee constitute a quorum. The committee shall keep a record of its transactions. The committee shall be deemed to be in the office of the city clerk, shall meet and keep its files in his office and all filing with the committee relating to appeals, or otherwise, shall be made at such office. Neither the members of the committee, nor the persons deputized to serve in their places, at any time shall receive any compensation as such members or acting members for their services on the committee.

B.

The committee shall have power and it shall be its duty:

To hear and determine appeals of orders or decisions of the tax administrator made upon petitions for redetermination of tax. The committee may affirm, modify, or reverse such orders or decisions or dismiss the appeals therefrom, as may be just, and shall prescribe such forms, rules and regulations relating to appeals as it may deem necessary. In the review of the tax administrator's decision or order, the committee may take such evidence and make such investigation as it may deem necessary. It shall give notice of its determinations in the manner prescribed for service of notice of a tax administrator's decision and shall file a copy of each such determination with the tax administrator with certification thereon of the date of service thereof. Such determination shall become final ten days thereafter and shall thereupon become due and payable, subject to interest and penalties, and enforceable by the tax administrator in like manner as an order or decision of the tax administrator;

To approve, modify, or disapprove all forms, rules and regulations prescribed by the tax administrator in the administration and enforcement of this chapter and such forms, rules and regulations shall be subject to, and become effective only on, such approval;

To hear and determine in such manner as shall be just, any protest which may be made by any person who may be interested, to any form, rule or regulation approved or prescribed by the committee;

To grant for good cause, applications for extensions of time in excess of one month, for making any return or payment of tax, and to prescribe rules therefor;

To make such investigations as it deems advisable regarding the imposition and administration of the transient occupancy tax and report its findings to the legislative body.

C.

The committee shall also act in an advisory capacity to the legislative body on matters pertaining to the transient occupancy tax and enforcement problems and recommend to the legislative body the adoption, amendment, or repeal of legislation pertaining thereto.

(Ord. 115-NS §16, 1965).

It is unlawful for any operator or other person so required to, to fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return 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 required by this chapter to be made.

(Ord. 115-NS §18, 1965).

Any person wilfully violating any of the provisions of this chapter is guilty of a misdemeanor and is punishable as set forth in Section 1.16.010 of this code.

(Ord. 115-NS §19, 1965).