POL Government Elected Officials Auditor Hull Caballero Charter, Code & Policies City Code & Charter Online Code & Charter Title 6 Special Taxes Chapter 6.04 Transient Lodgings Tax
6.04.030 Collection of Tax By Operator; Rules for Collection.

A.  Every operator renting rooms or space for lodging or sleeping purposes in this City, the occupancy of which is not exempted under the terms of this Chapter, shall collect a tax from the transient.  The tax collected or accrued by the operator constitutes a debt owing by the operator to the City.

B.  In all cases of credit or deferred payment of rent, the payment of tax to the operator may be deferred until the rent is paid, and the operator shall not be liable for the tax until credits are paid or deferred payments are made.  Adjustments may be made for uncollectibles.

C.  The Bureau shall enforce provisions of this Chapter and shall have the power to adopt rules and regulations not inconsistent with this Chapter as may be necessary to aid in the enforcement.  Prior to the adoption of rules and regulations, the Bureau shall give public notice of its intent to adopt rules and regulations, provide copies of the proposed rules and regulations to interested parties, and conduct a public hearing on the proposed rules and regulations.  Public notice shall be given when rules and regulations have been finally adopted.  Copies of current rules and regulations shall be made available to the public upon request.  It is a violation of this Chapter to violate rules and regulations duly adopted by the Bureau.

D.  For rent collected on portions of a dollar, fractions of a penny of tax shall not be remitted.