San Jose Municipal Code Ch. 4.75 General Fund Transient Occupancy Tax on Government Employees of the City

A. This chapter shall be known as the "General Fund Transient Occupancy Tax Ordinance on Government Employees of the City of San José."

B. The tax imposed under this chapter is solely for the purpose of raising revenue for municipal purposes and is not intended for regulation.

(Ord. 24520.)

All of the taxes, penalties and interest collected under this chapter shall be deposited in the general fund of the city.

(Ord. 24520.)

For purposes of this chapter, the words set forth in this chapter shall have the same meaning set forth in Section 4.74.030 of Chapter 4.74.

(Ord. 24520.)

A. Each transient who is a federal or state government employee on official business is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator for the privilege of occupancy in any hotel.

B. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city.

C. 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. The unpaid tax shall be due upon the transient ceasing occupancy in the hotel.

D. If for any reason the tax due is not paid to the operator of the hotel, the director of finance may require that such tax shall be paid directly to the director of finance.

(Ord. 24520.)

Except for the provisions of Section 4.75.040 regarding exemptions, the provisions of Chapter 4.75 shall apply with respect to reporting, collection, delinquent remittances, refund and actions by the city to collect the tax imposed by this chapter.

(Ord. 24520.)