Section 8-2.604 of the Modesto
Municipal Code states that no Transient Occupancy Tax shall be
imposed upon:
- 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:
- Any officer or employee of a
foreign government who is exempt by reason of express
provisions of federal law or international treaty.
- Any officer or employee of the
United States Government, or of a federal credit union, or of
a state, county, city or other domestic public entity who pays
rent in the discharge of official government business.
- Any officer or employee of a
bank or insurance company who pays rent in the discharge of
official bank or insurance company business.
- Rent paid to any hospital,
medical clinic, convalescent home or other temporary or
permanent domicile equipped primarily for the care of aged or
infirm people.
Any person, transient or operator
upon whom the tax would not have been imposed by application of
definitions in Section 8-2.602 as they were prior to this
amendment.
No exception shall be granted
except upon a claim therefore made at the time rent is collected
and under penalty of perjury upon a form prescribed by the Tax
Administrator.
"Transient" means 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 twenty-seven (27) consecutive calendar
days or less, counting portions of calendar days as full days. Any
such person exercising occupancy shall be deemed a transient until
the period of twenty-seven (27) days has expired unless there is
an agreement in writing between the operator and the occupant
providing for a tenure of greater than twenty-seven (27) days for
compensation.
Typical Exemptions Not Allowed
- Non-Profit Employees or
Representatives
Exemption(s) Allowed
Section 28 (f) or Article XII of
the California constitution provides that insurance companies
which are subject to the California Gross Premiums Tax are exempt
from taxes (except real property taxes) imposed by municipalities
and counties of California. In order to qualify for exemption from
City's Transient Occupancy Tax, patron must pay hotel occupancy
with insurance company check or credit card. Proof of such payment
shall accompany exemption form submitted by the hotel/motel
operator when reporting gross earnings.
For additional information
regarding transient occupancy tax, please call (209) 577-5389.
 |
The
Authorization for Automatic Payment of Utility Bill is distributed in Adobe PDF Format. The free Adobe
Acrobat Reader is required for viewing or printing. |
|
P.O. Box 642, Modesto, CA 95353