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OgDINANCE ,':0. 936
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF UKIAH
,',='Nn[NG DIVISION 1, CHAPTER 8A OF THE UKIAH CiTY CODE,
ENTITLED: UNiFOP~! TRANSIENT OCCUPANCY TAX ORDINANCE
The City Council of the City of Ukiah hereby ordains as follows:
SECTION ONE.
1. Chapter 8A, Division 1, Sections 1756 and 1763, to read 'as
follows:
SECTION 1756: REPORTING AND REMITTING: Each operator shall, on or
before the last day of the month following the cloSe of each calendar month,
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/her 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 shall be 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
insure collection of the tax and he may require further information on the
return. Returns and payments are due immediately upon cessation of business
for any reason. All taxes collected by operators pursuant to this Ordinance
shall be held in trust for the account of the City until payment thereof is
made to the Tax Administrator.
SECTION' 1763: VIOLATION: MISDEbIEANOR: Any person violating any of the
provisions of this ordinance shall be guilty of a misdemeanor and shall be
punishable therefor by a fine of not more than one thousand -dollars
($1,000.00). or by imprisonment in the County jail for a period of not more
than six (6) months or by both such fine and imprisonment.
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 aforesaid. 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 Ordinance to be made, is
guilty of a misdemeanor and is punishable as aforesaid. (Ord. 567, Section
1, adopted 1965).
SECTION ~O.
This Ordinance shall be published as required by law and shall become
effective 30 days after its adoption.
Introduced by title only on March 3, 1993, by the following roll call
vote:
AYES:
NOES:
Councilmembers Mastin, Malone, Wattenburger, Shoemaker and
Mayor Schneiter
None
ABSENT: None
March 17 1993, by the following roll call vote:
Adopted on ,
AYES: Councilmembers MAstin, Malone, Wattenburger, Shoemaker and
Mayor Schneiter
NOES: None
ABSENT: None
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