Patel

Vinod Patel, owner of the Pacheco Pass Motel in Gilroy, appeals from a judgment upholding the tax assessments imposed on the motel by the City of Gilroy (City). Appellant contends that the ordinance that created and defined the tax is unconstitutionally vague. We disagree and affirm the judgment.

Background

In June 1998, following an audit, the City notified appellant that he owed $26,292.33 in delinquent taxes, interest and penalties, under the city’s Transient Occupancy Tax ordinance, Gilroy City Code section 25A. 1 et. seq. The ordinance requires the proprietor of each “hotel” to collect, along with the rent, a 9 percent tax from each “transient” for the privilege of “occupancy” in the hotel. (§ 25A.2.)

After a hearing in August 1998, the administrative services director (Director) found that appellant owed the City $10,965.36, attributable to exemptions improperly claimed for the three-year audit period ending December 1, 1996, plus interest. The Director noted that the motel kept “very erratic” records, and that there were no written agreements for stays of more than 30 days, which would have allowed an exemption from the tax. However, the Director also noted that…