In order to establish efficient procedures for the purchase of supplies, services and equipment, to secure the City's supplies, services and equipment meet the quality needed, to exercise fiscal and budgetary control over purchases, to clearly define authority of the purchasing function and to assure the quality of purchases and to promote economic development, a purchasing system is hereby adopted.

(Ord. 149 § 2(part), 1998; Ord. 170 § 1 (part), 2003)

The City Manager shall have authority to:

(a)

Purchase or contract for supplies, services and equipment required in accordance with purchasing procedures prescribed by this Chapter, such administrative policies as he or she shall adopt, and such other rules and regulations as shall be authorized;

(b)

Negotiate and recommend execution of contracts for the purchase of supplies, services and equipment;

(c)

Act to procure for the City the needed quality in supplies, services and equipment at the least expense to the City;

(d)

Discourage uniform bidding, and endeavor to obtain as full and open competition as possible on all purchases;

(e)

Prepare and implement policies relating to purchases and contracts for supplies, services, and equipment;

(f)

Keep informed on current developments in the field of purchasing, prices, market conditions and new products;

(g)

Inspect or supervise the inspection of all supplies, services and equipment purchased to insure conformance with specifications;

(h)

Recommend the transfer of surplus or unused supplies and equipment between departments as needed and the sale of all supplies and equipment which cannot be used by any department or which have become unsuitable for City use;

(i)

Maintain a bidders' list, vendors catalog file, and records needed for the efficient implementation of this Chapter; and

(j)

Dispose of surplus, worn out or obsolete supplies and equipment by advertising and public bid; provided, however, no bid will be made or accepted from any employee or officer of the City. In the event there are no acceptable bids from the public, bidding may then be opened to employees.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

The City Manager may authorize any designated employee to purchase or contract for specified supplies, services and equipment so long as such purchases or contracts are made in conformity with the procedures established by this Chapter, and any established administrative policies.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

Notwithstanding any other section herein, and unless State law sets a lowest bidder requirement, fitness and quality being equal, the City Manager or the City Council shall have the authority to grant local preference when awarding any contract for the purchase of supplies, materials, equipment or services pursuant to the following criteria:

(a)

A preference may be given to any service contractor with a fixed office in the City of Twentynine Palms if the bid of the contractor does not exceed the lowest bid or prices quoted by other contractors by more than five percent (5%).

(b)

A preference may be given to any service contractor within the Morongo Basin if the contractor's bid does not exceed the lowest bid or price quoted by other contractors by more than two percent (2%).

Application of the preference in the award of the contract shall mean the amount by which the local contractor bid or provided an estimate shall be deemed reduced by the City's bid award or selection process and shall not actually reduce the amount ultimately paid by the City to the successful bidder.

(Ord. 170 § 1(part), 2003)

(Ord. No. 270, § 1, 2-9-2016)

All using departments shall file detailed estimates of their requirements in supplies and equipment in such manner, at such time and for such periods as the City Manager shall prescribe.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

Using departments shall submit requests for supplies, services and equipment to the City Manager.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

Purchases of supplies, services and equipment costing more than one thousand dollars ($1,000.00) and less than twenty-five thousand dollars ($25,000.00) may be made by purchase order, approved by the City Manager or his or her designee.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

Except in cases of emergency, the City Manager shall not issue any purchase order for supplies, services or equipment unless there are funds budgeted and for which no funds are committed by previous purchases. In any such instances, the restrictions on the use, transfer or accountability of funds shall apply.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

Professional services, including, but not limited to, legal, medical, certified public accountants, insurance brokers or involving experts for the study and report on any municipal issue, may be procured without complying with the bidding procedures required by this Chapter. In procurement cases of this type, the selection of the professional service must, of necessity, depend on qualifications and cost, and therefore be a matter of value judgment. In securing professional services with fees exceeding twenty-five thousand dollars ($25,000.00), the City Manager shall make the award recommendations, and the City Council shall make the selection. A request for proposal for information/qualification screening process may be utilized in selecting such professional services.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

All purchases of supplies, services and equipment and the sale of personal property shall be by bid procedures pursuant to Sections 3.01.100 and 3.01.110. Bidding shall be dispensed with only when the commodity can be obtained from only one vendor, when the amount involved is less than Two Thousand Five Hundred Dollars ($2,500.00), or when an emergency requires that an order be placed with the nearest available source of supply.

An emergency shall be deemed to exist if:

(a)

There is a great public calamity, such as an extraordinary fire, flood, storm, earthquake, epidemic or other disaster;

(b)

There is an immediate need to prepare for national or local defense; or

(c)

There is a breakdown in machinery or an essential service which requires the immediate purchase of supplies or services to protect the public health, welfare or safety and the City Council by majority vote determines that the public interest and necessity demand the immediate expenditure of public money to safeguard life, health or property. The City Council, by majority vote, may dispense with bidding and other procedures required by this Chapter in any individual instance upon a finding that it would be impractical, useless or uneconomical in such instance to follow these procedures and that the public interest would be promoted by dispensing with these procedures.

(Ord. 149 § 2(part), 1998)

Purchases of supplies, equipment, contractual services and sales of personal property of an estimated value of less than twenty-five thousand dollars ($25,000.00) may be made in the open market, pursuant to the procedure herein:

(a)

Open market purchases shall, whenever possible, be based on at least three (3) quotes;

(b)

The City Manager or his or her designee shall solicit quotes by either written request, by telephone or by public notice posted on a public bulletin board in or adjacent to City Hall;

(c)

An informal record shall be made of all quotes requested and those received.

This record shall be included with the invoice when payment is authorized; and

(d)

Even though informal bids are solicited, purchases over twenty-five thousand dollars ($25,000.00) must be approved by the City Council.

(Ord. 149 § 2(part), 1998; Ord. 170 § 1 (part), 2003)

(Ord. No. 270, § 1, 2-9-2016)

The City of Twentynine Palms has adopted the uniform construction cost accounting procedures set forth in Article 2 commencing with Section 22010 of the California Public Contract Code. Formal bidding procedures will be carried out as described in that Code.

(Ord. 149 § 2(part), 1998)

No purchases of supplies, services or equipment shall be split or separated into smaller orders or projects for the purpose of evading any provisions of this Chapter.

(Ord. 149 § 2(part), 1998)

After a contract has been awarded by the City Council, incremental change orders may be processed under a purchase order duly issued, when both of the following conditions are met:

(a)

The amount of the incremental change order does not exceed Ten Thousand Dollars ($10,000.00);

(b)

The change order does not exceed ten percent (10%) of the amount of the original contract.

All such change orders shall be approved in writing by the City Manager. There must be sufficient unencumbered funds within the department budget to commit for such a change order,

Change orders exceeding the conditions in subsections (a) and (b) of this section shall be approved by the City Council.

(Ord. 149 § 2(part), 1998)

All purchases of supplies, services and equipment shall be based upon a firm bid price whenever possible. In those cases where a firm bid price cannot be obtained due to extended delivery date, or the items or services are subject to rapid market fluctuations, a purchase order or contract may be awarded based upon an escalation clause related to a national or other established index or formula, or upon a periodic fixed percentage increase.

(Ord. 149 § 2(part), 1998)

From and after such time as the City Council has adopted a resolution electing to make the City subject to the Uniform Construction Cost Accounting Procedures set forth in Article 2 (commencing with Section 22010) of Chapter 2 of Part 3 of Division 2 of the California Public Contract Code, and has notified the State Controller of such election, the City Council may use the alternative procedures for the award of public projects as provided for in Section 3.01.160 in which formal bidding procedures are not required.

(Ord. 149 § 2(part), 1998)

Pursuant to Section 22034 of the California Public Contract Code, when using the alternative procedures authorized in Section 3.01.150, the following provisions shall apply to public projects for which formal bidding procedures are not required:

(a)

Public works projects of forty-five thousand dollars ($45,000.00) or less may be performed by employees of the City by force account, by negotiated contract, or by purchase order.

(b)

Public works projects of one hundred seventy-five thousand dollars ($175,000.00) or less may be let to contract by informal bidding procedures set forth in subsection (c) of this section.

(c)

The following provisions shall be complied with in selecting contractors to perform public works projects pursuant to this section.

(1)

The City Manager shall maintain a list of qualified contractors, identified according to categories of work. The list shall be developed and maintained in accordance with criteria established for such lists by the California Uniform Construction Cost Accounting Commission.

(2)

Each contractor on the list for the category of work being bid, and/or all construction trade journals specified by the Commission to receive mailed notice of all informal and formal construction contracts being bid for work in San Bernardino County, as determined by the City Manager, shall be mailed a notice inviting informal bids.

(3)

All mailings of notices to contractors and construction trade journals pursuant to subsection (c) of this section shall be completed not less than ten (10) calendar days before bids would be due pursuant to such notice.

(4)

Each notice inviting informal bids shall describe the project in general terms, state how to obtain more detailed information about the project, and specify the time and place for submission of bids.

(5)

The City Manager is authorized to award informal bids in amounts up to twenty-five thousand dollars ($25,000.00) and to delegate that authority to a department head or other designated employee at his or her discretion.

(6)

If all bids received are in excess of one hundred seventy-five thousand dollars ($175,000.00), but less than one hundred eighty-seven thousand dollars ($187,000.00) the City Council may, by passage of a resolution by four-fifths (4/5) vote, award the contract to the lowest responsible bidder, if the City Council determines the estimate for the work was reasonable. If the City Council does not award the contract, the specifications must be reviewed and formal bids solicited.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

Subject to approval of the City Manager or the City Council pursuant to the dollar approval limits as provided in Section 3.01.090 or Section 3.01.100 the City may attach to the formal bidding process or engage in cooperative purchasing agreements with any of the following agencies: any county government within California, or any city within such counties, the State of California or the Federal Government.

(Ord. 149 § 2(part), 1998)

All using departments shall submit to the City Manager, at such times and in such forms as prescribed, reports showing all supplies and equipment which are no longer used, obsolete or worn out. The City Manager shall have authority to exchange for or trade-in on new supplies and equipment all supplies and equipment which cannot be used by any department or which have become unsuitable for City use. The City Manager shall also have the authority to dispose of surplus supplies and equipment by auction or by sale or otherwise receiving bids or proposals which, based upon judgment, provide the maximum return to the City.

(Ord. 149 § 2(part), 1998)

(Ord. No. 270, § 1, 2-9-2016)

The provisions of this Chapter recognize that the general claim procedures applicable to local public agencies, including this City, are governed by the provisions of Chapter 1 of Division 3.6 of the Government Code of the State, commencing with Section 900 and following.

(87-6 § 2)

Pursuant to the authority contained in Section 935 of the Government Code of the State, the following claims procedures are established for those claims against the City for money or damages not now governed by State or local laws.

(a)

Employee Claims. Notwithstanding the exceptions contained in Section 905 of the Government Code of the State, all claims by public officers or employees for fees, salaries, wages, overtime pay, sick leave pay, and any other expense or allowances claimed due from the City, when a procedure for processing such claims is not otherwise provided by State or local laws, shall be presented within the time limitations and in the manner prescribed by Section 9 10 through 9 15. 2 of the Government Code of the State. Such claims shall further be subject to the provisions of Section 845.4 of the Government Code of the State relating to the prohibition of suits in the absence of the presentation of claims and action thereon by the Council.

(b)

Contract and Other Claims. In addition to the requirements of Subsection (a) of this Section, and notwithstanding the exemptions set forth in Section 905 of the Government Code of the State, all claims against the City for damages or money, when a procedure for processing such claims is not otherwise provided by State or local laws, shall be presented within the time limitations and in the manner prescribed by Section 910 through 915.2 of the Government Code of the State. Such claims shall further be subject to the provisions of Section 945.4 of the Government Code of the State relating to the prohibition of suits in the absence of the presentation of claims and action thereon by the Council.

(87-6 § 3)

All claims or demands against the City shall be filed with the City Clerk and shall be presented by the City Clerk to the Council at the next regular meeting thereof for approval or rejection, whether in whole or in part, if such presentation is required by law.

(87-6 § 4)

All claims filed with the City Clerk, which claims are covered by insurance shall be forwarded by the City Clerk after action thereon by the Council to the appropriate insurance carrier for handling and further processing.

(87-6 § 5)

(a)

All demands, invoices, or claims for purchases, supplies or services included within budgetary appropriations shall be presented in writing to the City Manager. All such demands, invoices or claims shall be fully itemized and verified as just and correct by the claimant or his authorized agent.

(b)

Each demand shall bear the number of the purchase order issued for the materials or services rendered.

(c)

Such demands, invoices, or claims shall be audited by the City Manager, who shall prepare a register of audited demands. The affidavit of the City Manager shall be attached to such register, certifying to the accuracy of the register.

(d)

Such demands, invoices, or claims shall be approved by the City Manager and a Finance Committee consisting of two (2) designated members of the City Council.

(e)

All claims approved shall be paid by checks drawn upon the City Treasurer signed by the person(s) designated by resolution of the City Council.

(87-6 § 6)

Pursuant to the authority granted by Section 51501 of the Government Code of the State of California, the assessment and tax collection duties performed by the City Assessor and Tax Collector hereby are transferred to the Assessor and Tax Collector of the County of San Bernardino.

(87-5 § 1)

This Chapter shall be known as the "Real Property Transfer Tax Regulation of the City of Twentynine Palms." It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California.

(87-7 § 1)

There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds One Hundred Dollars ($100. 00), a tax at the rate of twenty-seven and one-half cents ($.275) for each Five Hundred Dollars ($500.00) or fractional part thereof.

(87-7 § 2)

Any tax imposed pursuant to Section 3.12.020 shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.

(87-7 § 3)

The tax imposed pursuant to this Chapter shall not apply to:

(a)

Instruments given to secure a debt (Revenue and Taxation Code § 11921);

(b)

Instruments of the United States or agencies or instrumentalities thereof (Revenue and Taxation Code § 11922);

(c)

Conveyances under reorganization or adjustment plans (Revenue and Taxation Code § 11923);

(d)

Conveyances under order of Securities and Exchange Commission (Revenue and Taxation Code § 11924);

(e)

Transfers of certain partnership property (Revenue and Taxation Code § 11925);

(f)

Instruments taken in lieu of foreclosure (Revenue and Taxation Code § 11926); or

(g)

Transfers of marital or community assets for division of such property as set out in (Revenue and Taxation Code § 11927).

As these sections of the Revenue and Taxation Code may be from time to time amended.

(8 7-7 § 4)

The County Recorder shall administer this Chapter in conformity with the provisions of Part 6. 7 of Division 2 of the Revenue and Taxation Code and the provisions of any County ordinance adopted pursuant thereto.

(87-7 § 5)

Claims for refund of taxes imposed pursuant to this Chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California.

(87-7 § 6)

This Chapter shall be known as the Uniform Local Sales and Use Tax Regulation.

(87-8 § 1)

The rate of sales tax and use tax imposed by this Chapter shall be one percent (1%).

(87-8 § 2)

The City Council hereby declares that this Chapter is adopted to achieve the following, among other, purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

(a)

To adopt a sales and use tax regulation which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;

(b)

To adopt a sales and use tax regulation which incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code;

(c)

To adopt a sales and use tax regulation which imposes a tax and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes; and

(d)

To adopt a sales and use tax regulation which can be administered in a manner that will, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this Chapter.

(87-8 § 4)

Prior to the operative date, this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this Sales and Use Tax Chapter; provided that, if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of the ordinance codified in this Chapter.

(878 § 5)

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the City at the rate stated in Section 3.16.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this City on and after the operative date.

(87-8 § 6)

For the purposes of this Chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State Sales and Use Tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

(87-8 § 7)

An excise tax is hereby imposed on the storage, use or other consumption in this City of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in this City at the rate stated in 3.16.020 of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made.

(87-8 § 8)

Except as otherwise provided in this Chapter and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this Chapter as though fully set forth herein.

(87-8 § 9)

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. The substitution, however, shall not be made when the word "State" is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution shall not be made when the result of that substitution would require action to be taken by or against the City, or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Chapter; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; the substitution shall not be made in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 6203.

(87-8 § 10)

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, and additional seller's permit shall not be required by this Chapter.

(87-8 § 11)

(a)

The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.

(b)

The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Part 1. 5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State shall be exempt from the tax due under this Chapter.

(c)

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the City in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

(d)

In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government is exempted from the Use Tax.

(87-8 § 12)

All subsequent amendments of the Revenue and Taxation Code which relate to the Sales and Use Tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this Chapter.

(87-8 § 13)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or against any officer of the State or this City, to prevent or enjoin the collection under this Chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(87-8 § 14)

Any person violating any of the provisions of this Chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than Five Hundred Dollars ($500.00) or by imprisonment for a period of not more than six (6) months, or by both such fine and imprisonment.

(87-8 § 15)

To comply with the provisions of Section 2113 of the Streets and Highways Code and to avail itself of its benefits of Section 2106 and 2107 thereof, there is hereby created in the City treasury a special fund to be known as the "Special Gas Tax Street Improvement Fund."

(87-3 § 1)

All monies received by the City from the State of California under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein or for engineering or for the construction, maintenance or improvement of streets or highways by the City, and all interest received from the investment thereof, shall be paid into said fund.

(87-3 § 2)

All monies in said fund shall be expended exclusively for the purposes authorized by and subject to the provisions of the Streets and Highways Code.

(87-3 § 3)

This Chapter is known as the "Uniform Transient Occupancy Tax of the City of Twentynine Palms."

(8 7-9 § 1)

The following words and phrases shall, for the purposes of this Chapter, be defined as follows, unless it is clearly apparent from the context that another meaning is intended.

(a)

"Person" means any individual, firm, public entity, 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.

(b)

"Hotel" or any "campsite," "camping area," "RV pad or hook-up" and any accompanying facilities means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients, including, but not limited to, 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, duplex, triplex, single-family dwelling units except any private dwelling house or other individually-owned single-family dwelling rented only infrequently and incidental to normal occupancy or any timeshare as set out in R & T Code Section 7280; provided that the burden of establishing that the facility is not a hotel shall be on the owner or operator thereof.

(c)

"Occupancy" means the use or possession or the right to the use or possession of any room or rooms or portion thereof, or any campsite, camping area, RV pad or hook-up and any accompanying facilities offered for rent for dwelling, lodging, camping or sleeping purposes.

(d)

"Transient" means any person who exercises occupancy or is entitled to occupancy by reason of 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 is 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. In determining whether a person is a transient, uninterrupted period of time extending both prior and subsequent to the effective date of the ordinance codified in this Chapter may be considered.

(e)

"Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether 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.

(f)

"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 also is an operator for the purposes of this Chapter and has the same duties and liabilities as his principal. Compliance with the provisions of this Chapter by either the principal or the managing agent is, however, considered to be compliance by both.

(g)

"Tax Administrator" means the City Manager.

(87-9 § 2; as amd. by 90-74 § 2; Ord. 210 § 1, 2007)

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of nine percent (9%) of the rent charged by the operator. This tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator of the hotel at the time the rent is paid. The unpaid tax is 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 the Tax Administrator.

(87-9 § 3; Ord. 161 § 1, 1999)

No tax 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 a foreign government who is exempt by reason of express provision of Federal law or international treaty.

No exemption is granted 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.

(87-9 § 4; Ord. 119 § 3, 1994)

Each operator collects 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 is separately stated from the amount of the rent charged, and each transient receives 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.

(87-9 § 5)

Within thirty (30) days after commencing business, each operator of any hotel renting occupancy to transients registers the hotel with the Tax Administrator and obtains from him a "Transient Occupancy Registration Certificate" to be at all times posted in a conspicuous place on the premises. This Certificate states, among other things, 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)

"This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax 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, nor 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 this City."

(87-9 § 6)

Each operator shall, on or before the last day or one month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Tax Administrator, make a return to the Tax Administrator, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected is remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder if he deems it necessary in order to ensure collection of the tax and he may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this Chapter are held in trust for the amount due to the City until payment thereof is made to the Tax Administrator.

(87-9 § 7)

(a)

Original Delinquency. Any operator who fails to remit any tax imposed by this Chapter within the time required pays a penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax.

(b)

Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first becomes delinquent pays a second delinquency penalty 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 determines that the nonpayment of any remittance due under this Chapter is due to fraud, a penalty of twenty-five percent (25%) of the amount of the tax is added thereto in addition to the penalties stated in Subsection (a) and (b).

(d)

Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this Chapter pays interest at the rate of one-half of one percent (.5%) 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 under the provisions of this Section become a part of the tax herein required to be paid.

(87-9 § 8)

If any operator fails or refuses to collect the tax and to make, within the time provided in this Chapter, any report and remittance of the tax or any portion thereof required by this Chapter, the Tax Administrator proceeds in such manner as he deems 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 proceeds 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 gives a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may within ten (10) days after the serving or mailing of such notice make application in writing to the Tax Administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator becomes final and conclusive and immediately due and payable. If such application is made, the Tax Administrator shall give not less than five (5) days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed.

After such hearing the Tax Administrator determines the proper tax to be remitted and thereafter gives written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in Section 3.24.100.

(87-9 § 9)

Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing a notice of appeal with the city Clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The City Council fixes a time and place for hearing such appeal, and the City Clerk gives notice in writing to such operator at his last known place of address. The findings of the City Council are final and conclusive and are served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due is immediately due and payable upon the service of notice.

(87-9 § 10)

It is the duty of every operator liable for the collection and payment to the City of any tax imposed by this Chapter to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the Tax Administrator has the right to inspect at all reasonable times.

(87-9 § 11)

(a)

Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this Chapter, it may be refunded as provided in Subsections (b) and (c) provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three (3) years of the date of payment. The claim is on forms furnished by the Tax Administrator.

(b)

An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit is allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.

(c)

A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in Subsection (a), but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax.

(d)

No refund shall be paid under the provisions of this Section unless the claimant establishes his right thereto by written records showing entitlement thereto.

(87-9 § 12)

Any tax required to be paid by any transient under the provisions of this Chapter is a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City is a debt owed by the operator to the City. Any person owing money to the City under the provisions of this Chapter is liable to an action brought in the name of the City for the recovery of such amount.

(87-9 § 13)

Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as set forth in Section 3.24.130. Any person required to make, render, sign or verify any report or claim, who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this Chapter is guilty of a misdemeanor and is punishable as set forth in Section 3.24.130.

(87-9 § 14)

The provisions of this Chapter explicitly shall supersede the provisions of San Bernardino Code § 14.023.

(87-9 § 15)