Oakland Municipal Code Ch. 4.08 Bedroom Tax

This chapter shall be known as the bedroom tax ordinance of the city.

(Prior code § 5-26.01)

Except where the context otherwise requires, the definitions given in this Section govern the construction of this Chapter:

"City" means the city of Oakland.

"Dwelling unit" means a single-family dwelling and each separate habitation unit of a duplex, apartment building, or other multiple dwelling structure designated as a separate habitation for one or more persons although a part of the same building or structure.

"Person" means any domestic or foreign corporation, firm, association, syndicate, joint-stock company, partnership of any kind, joint venture, club, Massachusetts business or common-law trust, society, or individual.

"Tax Administrator" means the Treasurer of the city of Oakland.

(Prior code § 5-26.02)

There is imposed a tax upon every person who, for himself or another, constructs one or more bedrooms in any new dwelling unit in the city, or alters or adds to an existing dwelling unit in the city to create one or more bedrooms. The tax imposed by this Section shall be at the rate of one hundred dollars ($100.00) for each finished or unfinished bedroom in each new dwelling unit, and one hundred dollars ($100.00) for each finished or unfinished bedroom created by the alteration of or addition to an existing dwelling unit.

(Prior code § 5-26.03)

The tax imposed by this Chapter shall be due and payable upon application to the city for a building permit for the construction of a new dwelling unit, or the alteration of or addition to an existing dwelling unit, resulting in the creation of a bedroom; provided, however, that the city shall refund the tax paid in the event the building permit is not approved, or is not used for such construction, alteration or addition. No building permit application shall be accepted until the tax imposed by this Chapter has been paid.

(Prior code § 5-26.04)

Nothing in this Chapter shall be construed as imposing a tax upon any person if imposition of such tax upon that person would be in violation of the Constitution of the United States or the Constitution of the state of California.

(Prior code § 5-26.05)

The Tax Administrator shall have power to adopt rules and regulations not inconsistent with the provisions of this Chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein imposed; and a copy of such rules and regulations shall be on file and available for public examination in the Bureau of Permits and Licenses.

(Prior code § 5-26.06)