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TOWN OF TRUCKEE <br /> California <br /> ' ORDINANCE 2017-02 <br /> AN ORDINANCE AMENDING SECTION 3.24.020 OF THE <br /> TRUCKEE MUNICIPAL CODE REGARDING <br /> TRANSIENT OCCUPANCY TAX DEFINITIONS <br /> WHEREAS, Section 3.24.020 of the Truckee Municipal Code presently defines "hotel" <br /> for the purpose of establishing the structures and facilities the transient occupancy of which is <br /> subject to the payment of transient occupancy tax pursuant to Chapter 3.24; and <br /> WHEREAS, the "hotel" definition was enacted in 1993, and presently provides that <br /> "any single-family dwelling rented only incidentally to permanent occupancy" is not a hotel and <br /> that such rentals are thus not subject to the payment of transient occupancy tax; and <br /> WHEREAS, Section 18.220.010 of the Truckee Municipal Code defines "bed and <br /> breakfast inns" as "Residential structures with one family in permanent residence with up to five <br /> bedrooms rented for overnight lodging..."; and <br /> WHEREAS, Section 18.58.070 of the Truckee Municipal Code, which was enacted in <br /> 1994, establishes requirements for the operation of bed and breakfast inns, including providing <br /> that "B&Bs shall be subject to the Transient Occupancy Tax in compliance with Chapter 3.24 of <br /> the Municipal Code..."; and <br /> WHEREAS, since any single-family dwelling that is rented in a manner incidental to <br /> permanent occupancy of the dwelling for purposes of the tax exemption in the "hotel" definition <br /> meets the definition of a "bed and breakfast inn", including the requirement that transient rentals <br /> of such accommodations be subject to transient occupancy taxation, there is an actual conflict <br /> between the 1993 transient occupancy tax exemption for rentals that are incidental to <br /> permanent occupancy and the 1994 requirement that short-term stays in bed and breakfasts are <br /> subject to taxation; and <br /> WHEREAS, it is not possible to interpret these two ordinances in a way that <br /> harmonizes them while giving meaning to the provisions of each; and <br /> WHEREAS, California Government Code Section 9605 codifies the principle of law <br /> that a statute which is enacted later is intended to prevail over earlier statutes in the event of a <br /> conflict between two statutes, which principle California courts have repeatedly endorsed and <br /> upheld; and <br /> WHEREAS, pursuant to this principle the Town Council finds that the Municipal <br /> Code's requirement that short-term stays in bed and breakfasts be subject to taxation prevails <br /> over the earlier exemption from taxation for rentals of single-family dwellings incidentally to <br /> permanent occupancy, with the former entirely superseding and negating the latter upon the <br /> adoption of Section 18.58.070 in 1994; and <br /> WHEREAS, since the continued presence of the superseded "incidentally to <br /> permanent occupancy" exemption in the "hotel" definition in Section 3.24.020 has led to <br /> confusion and serves no purpose, and the removal of the superseded language would clarify <br /> the incidence of transient occupancy taxation without broadening or expanding such incidence; <br /> and <br />