Chapter 3.15 TAXATION

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

(1) To adopt sales and use tax provisions which comply with the requirements and limitations contained in Revenue and Taxation Code div. 2, pt. 1.5;

(2) To adopt sales and use tax provisions which incorporate provisions identical to those of the Sales and Use Tax Law of the state insofar as those provisions are not inconsistent with the requirements and limitations contained in Revenue and Taxation Code div. 2, pt. 1.5;

(3) To adopt sales and use tax provisions which impose a 0.975 percent tax and provide a measure therefor that can be administered and collected by the state Board of Equalization in a manner that adapts itself as fully as practical 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 state sales and use taxes;

(4) To adopt sales and use tax provisions which can be administered in a manner that will, to the degree possible consistent with the provisions of Revenue and Taxation Code div. 2, pt. 1.5, minimize the cost of collecting city sales and use taxes and at the same time minimize the burden of recordkeeping upon persons subject to taxation under the provisions of this article.

(Code 1965, § 8101; Code 2002, § 98-32. Ord. No. 348; Ord. No. 687; Ord. No. 354)

3.15.030 Operative date; contract with state.

This article shall become operative on October 1, 1956, and prior thereto 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 Ordinance; provided that, if this city shall not have contracted with the said state Board of Equalization, as above set forth, prior to October 1, 1956, this article shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the city and by the state Board of Equalization; provided further that this article shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County of Contra Costa, in which this city is located.

(Code 1965, § 8102; Code 2002, § 98-33. Ord. No. 348; Ord. No. 687)

3.15.040 Sales tax.

Imposed; rate.

(1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the city at the rate of 0.975 percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the city on and after the operative date of this article.

(2) For the purpose of this article, 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 Board of Equalization.

(a) Adoption of state law.

(1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code div. 2, pt. 1.5, all of the provisions of Revenue and Taxation Code div. 2, pt. 1, as amended and in force and effect on October 1, 1956, applicable to sales taxes are hereby adopted and made a part of this section as though fully set forth herein.

(2) Wherever, and to the extent that, in Revenue and Taxation Code div. 2, pt. 1, the State of California is named or referred to as the taxing agency, “the City of Concord” shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the City of Concord for the word “state” when that word is used as part of the title of the state Controller, the state Treasurer, the state Board of Control, the state Board of Equalization, or the name of the state Treasury, or of the Constitution of the State of California; nor shall the name of the city be substituted for that state in any section 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 article; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of Revenue and Taxation Code div. 2, pt. 1; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the said provisions of that Code; and in addition, the name of the city shall not be substituted for that of the state in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 as adopted.

(3) If a seller’s permit has been issued to a retailer under Revenue and Taxation Code § 6067, an additional seller’s permit shall not be required by reason of this section.

(4) There shall be excluded from the gross receipts by which the tax is measured:

a. The amount of any sales or use tax imposed by the state upon a retailer or consumer;

b. Receipts from sales to operators of common carrier and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this city.

(b) Exclusions from gross receipts. There shall be excluded from the gross receipts by which the tax is measured:

(1) The amount of any sales or use tax imposed by the state upon a retailer or consumer;

(2) 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;

(3) The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. This subsection (c)(3) shall become operative on the operative date of any act of the Legislature of the state which amends or repeals and reenacts Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels.

(Code 1965, § 8103; Code 2002, § 98-34. Ord. No. 951; Ord. No. 83-28; Ord. No. 84-3)

3.15.050 Use tax.

(a) Imposed; rate. An excise tax is hereby imposed on the storage, use, or other consumption in the city of tangible personal property purchased from any retailer on or after the operative date of this article, for storage, use, or other consumption in the city at the rate of 0.975 percent 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.

(b) Adoption of state law.

(1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Revenue and Taxation Code div. 2, pt. 1.5, as amended and in force and effect on October 1, 1956, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein.

(2) Wherever, and to the extent that, in Revenue and Taxation Code div. 2, pt. 1, the State of California is named or referred to as the taxing agency, the name of this city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this city for the word “state” when that word is used as part of the title of the state Controller, the state Treasurer, the state Board of Control, the state Board of Equalization, or the name of the state Treasury, or of the Constitution of the State of California; nor shall the name of the city be substituted for that of the state in any section 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 article; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to sections referring to the exterior boundaries of the state, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use, or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use, or other consumption remains subject to tax by the state under the provisions of Revenue and Taxation Code div. 2, pt. 1, or to impose this tax with respect to certain 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; and in addition, the name of the city shall not be substituted for that of the state in Revenue and Taxation Code §§ 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 as adopted and the name of the city shall not be substituted for the word “state” in the phrase “retailer engaged in business in this state” in Revenue and Taxation Code § 6203 nor in the definition of that phrase in Revenue and Taxation Code § 6203.

(3) There shall be exempt from the tax due under this section:

a. The amount of any sales or use tax imposed by the state upon a retailer or consumer;

b. The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code div. 2, pt. 1.5, by any city and county, or city in this state;

c. The storage or use of tangible personal property in the transportation or transmission of persons, property, or communications, or in the generation, transmission, or distribution of electricity, or in the manufacture, transmission, or distribution of gas intrastate, interstate, or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the state;

d. The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the city.

(1) The amount of any sales or use tax imposed by the state upon a retailer or consumer;

(2) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Revenue and Taxation Code div. 2, pt. 1.5, by any city and county, county, or city in this state;

(3) In addition to the exemptions provided in Revenue and Taxation Code §§ 6366 and 6366.1, 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;

(4) The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. This subsection (c)(4) shall become operative on the operative date of any act of the Legislature of the state which amends or repeals and reenacts Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels.

(Code 1965, § 8104; Code 2002, § 98-35. Ord. No. 951; Ord. No. 83-28; Ord. No. 84-3)

3.15.060 Incorporation of amendments to state law.

All amendments of the said Revenue and Taxation Code enacted subsequent to the effective date of this article which relate to the sales and use tax and which are not inconsistent with Revenue and Taxation Code div. 2, pt. 1.5, shall automatically become a part of this article.

(Code 1965, § 8105; Code 2002, § 98-36. Ord. No. 348)

3.15.070 Enjoining collection forbidden.

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 article, or Revenue and Taxation Code div. 2, pt. 1.5, of any tax or any amount of tax required to be collected.

(Code 1965, § 8106; Code 2002, § 98-37. Ord. No. 348)

3.15.080 Severability.

If any section, subsection, sentence, clause, phrase, or portion of sections 3.15.010, to and including 3.15.070, of this Code, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of sections 3.15.010, to and including 3.15.070, of this Code. The City Council hereby declares that it would have adopted sections 3.15.010, to and including 3.15.070, of this Code, and each section, subsection, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be declared invalid.

(Code 1965, § 8107; Code 2002, § 98-38. Ord. No. 348; Ord. No. 687)

3.15.090 Applicability of provisions relating to exclusions and exemptions.

(a) Section 3.15.040(c)(1), (2), and (3) and section 3.15.050(c)(1), (2), (3), and (4) of this article shall become operative on January 1 of the year following the year in which the state Board of Equalization adopts an assessment ratio for state-assessed property which is identical to the ratio which is required for local assessments by Revenue and Taxation Code § 401, at which time section 3.15.040(b)(4)a and b and section 3.15.050(b)(3)a, b, c, and d of this article shall become inoperative.

(b) In the event that section 3.15.040(c)(1), (2), and (3) and section 3.15.050(c)(1), (2), (3), and (4) of this article become operative and the state Board of Equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Revenue and Taxation Code § 401, section 3.15.040(b)(4)a and b and section 3.15.050(b)(3)a, b, c, and d of this article shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time section 3.15.040(c)(1), (2), and (3) and section 3.15.050(c)(1), (2), (3), and (4) of this article shall become inoperative until the first day of the month following the month in which the Board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Revenue and Taxation Code § 401, at which time section 3.15.040(c)(1), (2), and (3) and section 3.15.050(c)(1), (2), (3), and (4) shall again become operative and section 3.15.040(b)(4)a and b and section 3.15.050(b)(3)a, b, c, and d shall become inoperative.

(Code 1965, § 8108; Code 2002, § 98-39. Ord. No. 951)

Article II. Property Taxes

3.15.100 Assessing and tax collecting duties of City Clerk.

The City Clerk is hereby assigned all duties of the City Assessor and tax collector other than the assessing of city property and the collection of taxes.

(Code 1965, § 8300; Code 2002, § 98-61. Ord. No. 649; Ord. No. 687)

Article III. Real Property Transfer Tax

3.15.110 Title; authority.

This article shall be known as the Real Property Transfer Tax Ordinance of the City of Concord. It is adopted pursuant to the authority contained in Revenue and Taxation Code div. 2, pt. 6.7 (Revenue and Taxation Code § 11901 et seq.).

(Code 1965, § 8400; Code 2002, § 98-91. Ord. No. 765)

3.15.120 Imposition and rate of tax.

There is hereby 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 encumbrances remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of $0.275 for each $500.00 or fractional part thereof.

(Code 1965, § 8401; Code 2002, § 98-92. Ord. No. 765)

3.15.130 Liability for tax.

Any tax imposed pursuant to section 3.15.020 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.

(Code 1965, § 8402; Code 2002, § 98-93. Ord. No. 765)

3.15.140 Debt security exempted.

Any tax imposed pursuant to this article shall not apply to any instrument in writing given to secure a debt.

(Code 1965, § 8403; Code 2002, § 98-94. Ord. No. 765)

3.15.150 Governmental immunity.

The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this article with respect to any deed, instrument, or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor.

(Code 1965, § 8404; Code 2002, § 98-95. Ord. No. 765)

3.15.160 Bankruptcy, receivership, and reorganization.

Any tax imposed pursuant to this article shall not apply to the making, delivering, or filing of conveyances to make effective any plan of reorganization or adjustment:

(1) Confirmed under the federal Bankruptcy Act, as amended;

(2) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of section 205 of title 11 of the United States Code, as amended;

(3) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of section 506 of title 11 of the United States Code, as amended; or

(4) Whereby a mere change in identity, form, or place of organization is effected.

Subsections (1) to (4), inclusive, of this section shall only apply if the making, delivery, filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval, or change.

(Code 1965, § 8405; Code 2002, § 98-96. Ord. No. 765)

3.15.170 Securities and Exchange Commission order exemption.

Any tax imposed pursuant to this article shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of section 1083 of the Internal Revenue Code of 1954; but only if:

(1) The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of section 79k of title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;

(2) Such order specifies the property which is ordered to be conveyed;

(3) Such conveyance is made in obedience to such order.

(Code 1965, § 8406; Code 2002, § 98-97. Ord. No. 765)

3.15.180 Partnership transfer limitations.

(a) In the case of any realty held by a partnership, no levy shall be imposed pursuant to this article by reason of any transfer of an interest in a partnership or otherwise, if:

(1) Such partnership (or another partnership) is considered a continuing partnership within the meaning of section 708 of the Internal Revenue Code of 1954; and

(2) Such continuing partnership continues to hold the realty concerned.

(b) If there is a termination of any partnership within the meaning of section 708 of the Internal Revenue Code of 1954, for purposes of this article, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by such partnership at the time of such termination.

(c) Not more than one tax shall be imposed pursuant to this article by reason of a termination described in subsection (b), and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.

(Code 1965, § 8407; Code 2002, § 98-98. Ord. No. 765)

3.15.190 Administration.

The County Clerk-Recorder (hereinafter “Recorder”) shall administer this article in conformity with the provisions of Revenue and Taxation Code div. 2, pt. 6.7, and the provisions of any county ordinance adopted pursuant thereto.

(Code 1965, § 8408; Code 2002, § 98-99. Ord. No. 765)

Cross references: Administration, Ch. 2.

3.15.200 Claims for refund.

Claims for refund of taxes imposed pursuant to this article shall be governed by the provisions of Revenue and Taxation Code div. 1, pt. 9, ch. 5 (Revenue and Taxation Code § 5096 et seq.).

(Code 1965, § 8409; Code 2002, § 98-100. Ord. No. 765)

Article IV. Hotel Transient Occupancy Tax

Cross references: Businesses and business regulations, Ch. 18.

3.15.210 Title.

This article shall be known as the Uniform Transient Occupancy Tax Ordinance of the City of Concord.

(Code 1965, § 8501; Code 2002, § 98-121. Ord. No. 786)

3.15.220 Definitions.

For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:

Director. The Director is the Director of Finance and Management Services.

Hotel. Any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodginghouse, roominghouse, apartment house, dormitory, public or private club, mobile home, or house trailer at a fixed location or other similar structure, or portion thereof.

Occupancy. The use or possession, or the right to the use or possession, of any room, or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes.

Operator. The person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, manager, or any other capacity. Where the operator performs 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 be considered to be compliance by both.

Person. Any individual, firm, 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.

Rent. The consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be 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.

Transient. 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 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of 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 periods of time extending both prior and subsequent to the effective date of this article may be considered.

(Code 1965, § 8502; Code 2002, § 98-122. Ord. No. 786; Ord. No. 92-20)

Cross references: Definitions generally, § 1.05.100.

3.15.230 Tax levied; payment of tax by transient.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city, which 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 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 Director may require that such tax shall be paid directly to the city.

(Code 1965, § 8503; Code 2002, § 98-123. Ord. No. 786; Ord. No. 1134; Ord. No. 83-17; Ord. No. 91-15; Ord. No. 92-20)

3.15.240 Exceptions.

(a) No tax under this article shall be imposed upon the following:

(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax;

(2) Any federal or state officer or employee when on official business and when the room charge is paid directly by the United States government or the state. This exemption does not apply to a transient employed by an entity which is exempt from payment of the tax when the payment is later reimbursed by the entity;

(3) Any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.

(b) No exemption shall be granted, except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Director.

(Code 1965, § 8504; Code 2002, § 98-124. Ord. No. 786; Ord. No. 92-20)

3.15.250 Collection by operator; advertisement that tax not to be collected prohibited.

Each operator shall collect the tax imposed by this article to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of rent charged and each transient shall receive 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 provided in this article.

(Code 1965, § 8505; Code 2002, § 98-125. Ord. No. 786; Ord. No. 92-20)

3.15.260 Registration of hotels.

(a) Within ten days after commencing business, each operator of any hotel shall register with the Director by completing a registration form provided by the city. Such registration form shall, among other things, provide the following information:

(1) The name of the hotel;

(2) The name and telephone number of the operator;

(3) The address and telephone number of the hotel;

(4) The date upon which the hotel began operation under this operator;

(5) The number of rooms available for rent;

(6) The County Assessor’s parcel number of the hotel;

(7) The date upon which the certificate was issued.

(b) This registration application 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 applicable local laws, including but not limited to those requiring a permit from any board, commission, department, division, or office of this city. This registration does not constitute a permit.

(Code 1965, § 8506; Code 2002, § 98-126. Ord. No. 786; Ord. No. 92-20)

3.15.270 Reporting and remitting of collections.

(a) (1) Each operator shall, on or before the last day of the month following the close of the month for which the transient occupancy tax was collected, or at the close of any shorter reporting period which may be established by the Director, make a return to the Director, on forms provided by him, of the total rents charged and received and the amount of tax collected from the transient occupancies.

(2) Returns filed and taxes remitted by mail shall be considered timely only if the envelope or similar container enclosing the returns and taxes is addressed to the Director, has sufficient postage, and bears a United States postmark or other postage meter imprint prior to midnight on the last day for such reporting and remitting without penalty. If such envelope or other container bears a postage meter imprint as well as a United States Post Office cancellation mark, the latter shall govern in determining whether the filing and remittance are timely.

(b) The Director may require that an operator who is delinquent in the payment of the tax remit taxes directly to the city’s Department of Finance and Management Services on a weekly or daily basis.

(c) All taxes collected by the operator pursuant to this article are considered public monies and the sole and separate property of the city from the time of collection and shall be received and held in trust for the city until remittance thereof is made by the operator to the Director.

(Code 1965, § 8507; Code 2002, § 98-127. Ord. No. 786; Ord. No. 91-15; Ord. No. 92-20)

3.15.280 Remitting and reporting requirements upon cessation of business.

(a) An operator who is transferring, selling, or terminating his business shall notify the Director, in writing, of such sale, transfer, or termination and the name and address of the purchaser, or transferee, at least 30 days in advance of the date of transfer, sale, or termination, unless the decision to sell, transfer, or terminate was made within less than a 30-day period prior to the transfer, sale, or termination, in which case the operator shall then immediately notify the Director. An operator who is transferring, selling, or terminating his business shall also remit, to the Director, an amount either in cash, certificate of deposit, or other security acceptable to the city the estimated tax due the city, including any penalties and interest that may be outstanding as of the estimated date for the close of escrow. Upon cessation of the business and following the procedures set forth in subsection (b), the operator shall be entitled either to a refund of excess taxes paid or be liable for additional taxes owing the city following the submission of the final return and any audit of the operator’s records by the city.

(b) Each operator, upon cessation of business for any reason, shall, on or before ten days following the cessation of business, make a return to the Director on approved forms of the total taxable rents charged and the amount of tax collected. After filing the final return, the operator shall make his records of account available for a closeout audit by the Director or duly authorized city employee or agent.

(c) In the event an operator who is liable for any tax or penalties under this article sells or otherwise disposes of his business without complying with subsection (a) or (b), his successor shall notify the Director of the date of sale at least 30 days after the date of sale and shall withhold a sufficient portion of the hotel’s receipts to equal the amount of such tax or penalty until the selling operator produces a receipt from the Director showing that the tax or penalty has been paid or a tax clearance certificate from the Director stating that no tax or penalty is due. If the seller does not present a receipt or tax clearance certificate within 30 days after such successor commences to conduct business, the successor shall deposit the withheld amount with the Director pending settlement of the account of the seller.

(d) If the successor to the business fails to withhold a portion of the purchase price as required, he shall be liable to the city for the payment of the amount required to be withheld. Within 30 days after receiving a written request from the successor for a tax clearance certificate stating that no tax or penalty is due, the Director shall either issue the certificate or mail notice to the successor at his address as it appears on the records of the Director of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate.

(Code 1965, § 8508; Code 2002, § 98-128. Ord. No. 786; Ord. No. 92-20)

3.15.290 Penalties and interest.

(a) Original delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax or the estimated tax.

(b) Continued delinquency. Any operator who fails to remit any delinquent taxes on or before a period of 30 days following the date on which the taxes first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax, in addition to the amount of the tax and the ten percent penalty first imposed.

(c) Fraud. If the Director determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto, in addition to the penalties stated in subsections (a) and (b) of this section.

(d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this article shall pay interest at the rate of one percent 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 shall become a part of the tax required to be paid.

(f) Audit deficiency. If, upon audit by the city, an operator is found to be deficient in either his return or remittance, or both, the Director shall immediately invoice the operator for the amount of the net deficiency, plus a penalty of ten percent of the net deficiency. If the operator fails or refuses to pay the deficient amount and applicable penalties within 30 days of the date of the invoice, an additional ten percent penalty shall be added to the original deficiency. In addition to the penalties imposed, any operator who fails to remit payment of billed audit deficiencies within 30 days of the date of the invoice shall pay interest at the rate of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties. The operator shall also be liable for the cost incurred by the city for the audit if a deficiency is substantiated.

(Code 1965, § 8509; Code 2002, § 98-129. Ord. No. 786; Ord. No. 92-20)

3.15.300 Failure to collect and report tax; determination of tax by Director.

If any operator shall fail or refuse to collect the tax imposed by this article and to make, within the time provided in this article, any report and remittance of such tax, or any portion thereof, the Director shall proceed in such manner as he may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Director procures such facts and information as is possible upon which to base the assessment of any tax imposed by this article and payable by any operator who has failed or refused to collect the same, and to make such report and remittance, the Director shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this article. In case such determination is made, the Director shall give 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 the last known place of address. Such operator may, within ten days after the serving or mailing of such notice, make application, in writing, to the Director for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the minimum tax, interest, and penalties, if any, determined by the Director shall become final and conclusive and immediately due and payable. If such application is made, the Director shall give no less than five days’ written notice, in the manner prescribed in this section, to the operator to show cause, at a time and place fixed in such notice, why such 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 Director shall determine the minimum amount of tax to be remitted and shall thereafter give written notice to the person, in the manner prescribed in this section, of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable after 15 days, unless an appeal is taken as provided in section 3.15.310.

(Code 1965, § 8510; Code 2002, § 98-130. Ord. No. 786; Ord. No. 845; Ord. No. 92-20)

3.15.310 Appeal.

Any operator aggrieved by any decision of the Director with respect to the amount of such tax, interest, and penalties, if any, may appeal to the City Council pursuant to section 2.05.050 et seq. The findings of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.

(Code 1965, § 8511; Code 2002, § 98-131. Ord. No. 786; Ord. No. 92-20)

3.15.320 Records to be kept.

(a) It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this article to keep and preserve, for a period of three years, within the boundaries of this city, all business records as may be necessary to determine the amount of such tax for which the operator is liable for the collection and payment to the city. The Director and authorized deputies or agents, in the exercise of duties imposed by this article, shall have the right to inspect such records at all reasonable times and to apply auditing procedures necessary to determine the amount of tax due to the city. All records which may be necessary to inspect shall be kept within the city or shall be produced within ten working days of written notice at the business location within the city.

(b) In the event records are not produced upon request, or such records are not reasonably able to be audited, the tax, interest, and penalties will be levied based upon the prior collections and remittances of taxes by the operator to the city for that operator’s hotel during the audit period. Further, and without limitation, any operator who does not produce records following written notice as set forth herein shall pay, as a civil penalty, in addition to any tax, penalty, or interest, the sum of $100.00 per day for each business day the records are not produced for audit.

(Code 1965, § 8512; Code 2002, § 98-132. Ord. No. 786; Ord. No. 92-20)

3.15.330 Refunds.

(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 article, it may be refunded as provided in subsections (b) and (c) of this section, provided that a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Director within one year of the date of payment.

(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 Director that the person from whom the tax has been collected was not a transient, provided that neither a refund nor a credit shall be 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, 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) of this section, but only when the tax was paid by the transient directly to the Director, or when the transient having paid the tax to the operator establishes, to the satisfaction of the Director, 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 therefor by written records showing entitlement thereto.

(Code 1965, § 8513; Code 2002, § 98-133. Ord. No. 786; Ord. No. 92-20; Ord. No. 03-5)

3.15.340 Collection by court action.

(a) Any tax required to be paid by any transient under the provisions of this article shall be deemed a debt owed by the transient to the city and payable through the operator. Any tax collected by an operator which has not been paid to the city shall be deemed funds held in trust for the account of the city which are due and payable by the operator to the city pursuant to the provisions of this article. Any person owing money to the city under the provisions of this article shall be liable to an action brought in the name of the city for the recovery of such amount.

(b) If any amount required to be paid to the city under this article is not paid when due, the Director may record, in the office of the County Recorder, a certificate which specifies the amount of tax and penalties due, the name and address of the operator liable for the same, and a statement that the Director has complied with all provisions of this article in the determination of the real property owned by the operator. From the time of the recording of the certificate, the amount required to be paid, together with penalties, constitutes a lien upon all real property in the county owned by the operator or thereafter acquired before the lien expires. The lien has the force, effect, and priority of a judgment lien and shall continue for ten years from the filing of the certificate, unless sooner released or otherwise discharged.

(c) At any time within three years after the recording of a certificate of lien under subsection (b) of this section, the Director may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of any tax and penalties required to be paid the city under this article. The warrant shall have the same effect as a writ of execution, and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The Director may pay or advance to the sheriff or marshal such fees, commission, and expenses for services as are provided by law for similar services pursuant to a writ of execution.

(d) In lieu of issuing a warrant under subsection (c) of this section, at any time within the three years after an assessment was issued or a certificate of lien was recorded under subsection (b) of this section, the Director may collect the delinquent amount by seizing, or causing to be seized, any property, real or personal, of the operator and sell any non-cash or non-negotiable property, or a sufficient part of it, at public auction to pay the amount of tax due, together with any penalties, interest, and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be of property of the operator not exempt from execution under the provisions of the Code of Civil Procedure.

(Code 1965, § 8514; Code 2002, § 98-134. Ord. No. 92-20)

3.15.350 Violations.

(a) Any person violating any of the provisions of this article shall be guilty of a misdemeanor pursuant to Section 1.05.230, and shall be liable for costs incurred by city in the prosecution of any civil action filed for any such violation as provided by Section 1.05.210.

(b) It shall not be a defense to violations of this article that the operator has forwarded any return due or tax collected to his principal or corporate headquarters, noting that any failure to file or remit taxes was based on the direction or inaction of such principal or corporate headquarters.

(c) Any person charged with the receipt, safekeeping, transfer, or disbursement of these public tax funds who fails to remit said taxes when due shall be subject to provisions of Penal Code § 424.

(Code 1965, § 8515; Code 2002, § 98-135. Ord. No. 94-5; Ord. No. 92-20)

Article V. Transaction and Use Tax

3.15.360 Title.

The ordinance codified in this article shall be known as the Concord Transactions and Use Tax Ordinance. The City of Concord hereinafter shall be called “City.” This article shall be applicable in the incorporated territory of the City.

(Code 2002, § 98-161. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.370 Operative date.

“Operative date” means the first day of the first calendar quarter commencing more than 110 days after the adoption of the ordinance codified in this article.

(Code 2002, § 98-162. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.380 Purpose.

This article is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

(1) To impose a retail transactions and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.9 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

(2) To adopt a retail transactions and use tax ordinance that 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 1.6 of Division 2 of the Revenue and Taxation Code.

(3) To adopt a retail transactions and use tax ordinance that imposes a tax and provides a measure therefor that can be administered and collected by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration in administering and collecting the California State Sales and Use Taxes.

(4) To adopt a retail transactions and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this article.

(Code 2002, § 98-163. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.390 Contract with state.

Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax article; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration 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.

(Code 2002, § 98-164. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.400 Transactions tax rate.

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this article.

(Code 2002, § 98-165. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.410 Place of sale.

For the purposes of this article, 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 California Department of Tax and Fee Administration.

(Code 2002, § 98-166. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.420 Use tax rate.

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this article for storage, use or other consumption in said territory at the rate of one percent 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.

(Code 2002, § 98-167. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.430 Adoption of provisions of state law.

Except as otherwise provided in this article and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this article as though fully set forth herein.

(Code 2002, § 98-168. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.440 Limitations on adoption of state law and collection of use taxes.

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:

(1) Wherever the state of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

a. The word “state” is used as a part of the title of the State Controller, State Treasurer, State Treasury, or the Constitution of the State of California.

b. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the California Department of Tax and Fee Administration, in performing the functions incident to the administration or operation of this article.

c. 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:

1. 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 the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; or

2. 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 provision of that code.

d. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code.

(2) The word “City” shall be substituted for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 and in the definition of that phrase in Section 6203.

(Code 2002, § 98-169. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.450 Permit not required.

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

(Code 2002, § 98-170. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.460 Exemptions and exclusions.

(a) There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the state of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

(b) There are exempted from the computation of the amount of transactions tax the gross receipts from:

(1) Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county 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.

(2) Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this subsection, delivery to a point outside the City shall be satisfied:

a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and

b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

(3) The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this article.

(4) A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this article.

(5) For the purposes of subsections (b)(3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

(c) There are exempted from the use tax imposed by this article, the storage, use or other consumption in this City of tangible personal property:

(1) The gross receipts from the sale of which have been subject to a transactions tax under any state-administered transactions and use tax ordinance.

(2) Other than fuel or petroleum products 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. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

(3) If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this article.

(4) If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this article.

(5) For the purposes of subsections (c)(3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

(6) Except as provided in subsection (c)(7) of this section, a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

(7) “A retailer engaged in business in the City” shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

(d) Any person subject to use tax under this article may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

(Code 2002, § 98-171. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.470 Amendments.

All amendments subsequent to the effective date of this article to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this article; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this article.

(Code 2002, § 98-172. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.480 Enjoining collection forbidden.

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 the City, or against any officer of the state or the City, to prevent or enjoin the collection under this article, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

(Code 2002, § 98-173. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.490 Annual audit; citizens’ oversight.

By no later than December 31st of each year after the operative date, the City’s independent auditors shall complete a report reviewing the collection, management and expenditure of revenue from the tax levied by this article. Additionally, there shall be a committee consisting of no fewer than five members of the public to review and report on the receipt of revenue and expenditure of funds from the tax authorized by this article. The committee members shall be either Concord residents or representatives of Concord businesses. Prior to the operative date, the City Council shall adopt a resolution establishing the composition of the committee, setting the terms of office of the committee members, and defining the scope of the committee’s responsibilities, which at a minimum shall include reviewing the annual auditor’s report and making recommendations to the City Council for use of the tax revenue. The committee’s report and recommendations shall be completed by a date to allow for it to be considered as part of the annual budget process. The committee’s report and recommendations shall be a matter of public record and shall be considered by the City Council at a public meeting. Also prior to the operative date, the City Council shall appoint at least a quorum of the members of the committee; and the Council shall complete the appointment of members of the committee by the end of fiscal year 2021.

(Code 2002, § 98-174. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)

3.15.500 Termination date.

The authority to levy the tax imposed by this article shall remain in effect until repealed by the voters of the City of Concord.

(Code 2002, § 98-175. Ord. No. 10-3; Ord. No. 14-8, § 2; Ord. No. 20-11, § 2)