BILL NUMBER: SB 670	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Calderon

                        FEBRUARY 18, 2011

   An act to amend Section 7280 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 670, as introduced, Calderon. Occupancy taxes.
   Existing law authorizes the legislative body of a city or county
to impose an excise tax for the privilege of occupying a room or
other living space in a hotel, inn, tourist home or house, motel, or
other lodging, as provided.
   This bill would revise the authorization to provide that the tax
is imposed on the rent, as defined, paid for the privilege of
occupying a room or other living space in a hotel, inn, tourist home
or house, motel, or other lodging, and would include charter cities
within the scope of this authorization.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 7280 of the Revenue and Taxation Code is
amended to read:
   7280.  (a)  (1)    The legislative body of any
city, county, or city and county may levy a tax on the  rent paid
for the  privilege of occupying a room or rooms, or other
living space, in a hotel, inn, tourist home or house, motel, or other
lodging unless the occupancy is for a period of more than 30 days.
The tax, when levied by the legislative body of a county, applies
only to the unincorporated areas of the county. 
   (2) For purposes of this section "rent" means the amount paid to
the operator of a hotel, inn, tourist home or house, motel, or other
lodging as a condition of occupancy, and does not include amounts
paid to the operator which are not mandatory charges for occupancy.

   (b) For purposes of this section, the term "the privilege of
occupying a room or rooms, or other living space, in a hotel, inn,
tourist home or house, motel, or other lodging" does not include the
right of an owner of a time-share estate in a room or rooms in a
time-share project, or the owner of a membership camping contract in
a camping site at a campground, or the guest of the owner, to occupy
the room, rooms, camping site, or other real property in which the
owner retains that interest.
   For purposes of this subdivision:
   (1) "Time-share estate" means a time-share estate, as defined by
paragraph (1) of subdivision (x) of Section 11212 of the Business and
Professions Code.
   (2) "Membership camping contract" means a right or license as
defined by subdivision (b) of Section 1812.300 of the Civil Code.
   (3) "Guest of that owner" means a person who does either of the
following:
   (A) Occupies real property accompanied by the owner of either of
the following:
   (i) A time-share estate in that real property.
   (ii) A camping site in a campground pursuant to a right or license
under a membership camping contract.
   (B) Exercises that owner's right of occupancy without payment of
any compensation to the owner.
   (C) "Guest of that owner" specifically includes a person occupying
a time-share unit or a camping site in a campground pursuant to any
form of exchange program.
   (c) For purposes of this section, "other lodging" includes, but is
not limited to, a camping site or a space at a campground or
recreational vehicle park, but does not include any of the following:

   (1) Any facilities operated by a local government entity.
   (2) Any lodging excluded pursuant to subdivision (b).
   (3) Any campsite excluded from taxation pursuant to Section 7282.
   (d) Subdivision (b) does not affect or apply to the authority of
any city, county, or city and county to collect a transient occupancy
tax from time-share projects that were in existence as of May 1,
1985, and which time-share projects were then subject to a transient
occupancy tax imposed by an ordinance duly enacted prior to May 1,
1985, pursuant to this section. Chapter 257 of the Statutes of 1985
may not be construed to affect any litigation pending on or prior to
December 31, 1985.
   (e) (1) (A) If the legislative body of a city, county, or city and
county elects to exempt from a tax imposed pursuant to this section
any of the following persons whose occupancy is for the official
business of their employers, the legislative body shall create a
standard form to claim this exemption and the officer or employee
claiming the exemption shall sign the form under penalty of perjury:
   (i) An employee or officer of a government outside the United
States.
   (ii) An employee or officer of the United States government.
   (iii) An employee or officer of the state government or of the
government of a political subdivision of the state.
   (B) The standard form described in subparagraph (A) shall contain
a requirement that the employee or officer claiming the exemption
provide to the property owner one of the following, as determined by
the legislative body of the city, county, or city and county imposing
the tax, as conclusive evidence that his or her occupancy is for the
official business of his or her employer:
   (i) Travel orders from his or her government employer.
   (ii) A government warrant issued by his or her employer to pay for
the occupancy.
   (iii) A government credit card issued by his or her employer to
pay for the occupancy.
   (C) The standard form described in subparagraph (A) shall contain
a requirement that the officer or employee provide photo
identification, proof of his or her governmental employment as an
employee or officer as described in clause (i), (ii), or (iii) of
subparagraph (A), and proof, consistent with the provisions of
subparagraph (B), that his or her occupancy is for the official
business of his or her governmental employer.
   (2) There shall be a rebuttable presumption that a property owner
is not liable for the tax imposed pursuant to this section with
respect to any government employee or officer described in clause
(i), (ii), or (iii) of subparagraph (A) of paragraph (1) for whom the
property owner retains a signed and dated copy of a standard form
that complies with the provisions of subparagraphs (B) and (C) of
paragraph (1).
   (f) The provisions of subdivision (e) are not intended to preclude
a city, county, or city and county from electing to exempt any other
class of persons from the tax imposed pursuant to this section. 

   (g) This section shall apply to all cities, including charter
cities, counties, or cities and counties.