Item 09 - Agreement for Business License Tax and Fee Software Services

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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 article and shall have the same duties and liabilities as his principal. Compliance with the provisions of this article by either the principal or the managing agent shall, however, be considered to be compliance by both. (g) Qualifying rental agreement. The term "qualifying rental agreement" means and shall be limited to a written contract signed by both the landlord and tenant, legally enforceable by either party thereto, and for a rental period of not less than thirty (30) consecutive days. Notwithstanding any other provision thereof, the term "qualifying rental agreement" as used in this article shall expressly exclude: (1) Any agreement regardless of rental term which is terminated for any reason by either party thereto, or by mutual consent, prior to the 30th consecutive day of tenancy, or (2) Any agreement regardless of length of rental term which would be unlawful or constitute a violation of any provision of law. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92; Ord. No. NS-2648, § 3, 4-5-04) Sec. 35-127. Tax imposed. (a) For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of eleven (11) per cent of the rent charged by the operator. The tax constitutes a debt owned by the transient to the city that 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. The 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 finance director may require that such tax shall be paid directly to the finance director. (b) In the event that a qualifying rental agreement exists between the hotel and any person for occupancy, as hereinabove defined, for a period in excess of thirty (30) days and in the event that such person allows occupancy by another person as subtenant, guest, licensee or permittee, the person who has made the agreement with the hotel as aforesaid shall be subject to and shall pay the tax provided for herein. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-1694, § 1, 8-15-83; Ord. No. NS-1921, § 1, 7-20-87; Ord. No. NS-2162, § 1, 6-15-92; Ord. No. NS-2648, § 4, 4-5-04; Ord. No. NS-2673, § 1, 11-2-04; Ord. No. NS-2673, § 1, 11-2-04) Sec. 35-128. Exemptions. 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; (c) Any federal or state officer or employee while on official business only and when payment for such occupancy is made directly to the operator by duly authorized voucher payment from a governmental accounting office. This exemption does not exempt a hotel visitors who is employed by the United States government or the state or their respective instrumentalities from payment of the tax when the payment is later to be reimbursed by the United States government or the state or their respective instrumentalities. City of Santa Ana RFP No. 23-165 Page 156 of 196