Every person, firm or corporation engaged in the business of renting or leasing out any building, structure, shop, tent, railroad boxcar, boat, room in any hotel, motel, auto court, lodginghouse, or apartment, within the City and County who knowingly rents such property or any portion thereof to a transient merchant (as defined in Section 251 of this article) shall notify the Tax Collector within 10 days prior to the exhibition and sale of goods, wares and merchandise for which the transient merchant has engaged this space, or within 10 days of registration to rent space to conduct commercial activity as a transient merchant in any case where the registration occurs less than 10 days prior to the use of the rented space, that such activity is scheduled to take place, including the name, local and permanent address of the merchant and the nature of the items to be sold. For purposes of this section, “transient merchant” shall not include an exhibitor at a conference or convention, the primary purpose of which is other than the direct sale of goods, wares or merchandise.
The Tax Collector may seek such court orders as may be necessary to obtain information on rentals to transient merchants required to be disclosed hereby.
The Tax Collector may establish rules and regulations for the administration of the purposes of this section, including the form on which transient merchant information is to be provided to the Tax Collector. Before issuing or amending any rules or regulations, the Tax Collector shall provide a 30-day public comment period by providing published notice in an official newspaper of general circulation in the City and County of the intent to issue or amend the rules or regulations.
One year after this ordinance goes into effect the Tax Collector shall report to the Board of Supervisors on the implementation and enforcement of this ordinance, and shall present any recommendations for changes to the ordinance that would be beneficial and appropriate.
(Added by Ord. 356-90, App. 10/17/90)