[Ord. #68-05, § 1; 1958 Code § 25.21]
This section shall be known as the "Uniform Transient Occupancy
Tax Regulation of the City of Albany".
[Ord. #68-05, § 1; 1958 Code § 25.22]
As used in this section:
HOTEL
Shall mean any structure, or any portion of any structure,
which is occupied or intended or designed for occupancy by transients
for dwelling, lodging or sleeping purposes, and includes any hotel,
inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging
house, rooming house, apartment house, dormitory, public or private
club, mobile home or house trailer at a fixed location, or other similar
structure or portion thereof.
OCCUPANCY
Shall mean the use or possession, or the right to the use
or possession of any room or rooms or portion thereof, in any hotel
for dwelling, lodging or sleeping purposes.
OPERATOR
Shall mean the person who is proprietor of the hotel, whether
in the capacity of owner, lessee, sublessee, mortgagee in possession,
licensee, or any other capacity. Where the operator performs his functions
through a managing agent of any type or character other than an employee,
the managing agent shall also be deemed an operator for the purposes
of this section and shall have the same duties and liabilities as
his principal. Compliance with the provisions of this section by either
the principal or the managing agent shall, however, be considered
to be compliance by both.
RENT
Shall mean the consideration charged, whether or not received,
for the occupancy of space in a hotel valued in money, whether to
be received in money, goods, labor or otherwise, including all receipts,
cash, credits and property and services of any kind or nature, without
any deduction therefrom whatsoever.
TRANSIENT
Shall mean 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 thirty (30) consecutive calendar
days or less, counting portions of calendar days as full days. Any
such person so occupying space in a hotel shall be deemed to be a
transient until the period of thirty (30) days has expired unless
there is an agreement in writing between the operator and the occupant
providing for a longer period of occupancy. In determining whether
a person is a transient, uninterrupted periods of time extending both
prior and subsequent to the effective date of this section may be
considered.
[Ord. #68-05, § 1; 1958 Code § 25.23;
Ord. #87-06, § 1]
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of ten (10%) percent
of the rent charged by the operator. Such tax constitutes a debt owed
by the transient to the City which is extinguished only by payment
to the operator or to the City. The transient shall pay the tax to
the operator of the hotel at the time the rent is paid. If the rent
is paid in installments, a proportionate share of the tax shall be
paid with each installment. The unpaid tax shall be due upon the transient's
ceasing to occupy space in the hotel. If for any reason the tax due
is not paid to the operator of the hotel, the City Treasurer may require
that such tax shall be paid directly to the City Treasurer.
[Ord. #68-05, § 1; 1958 Code § 25.24]
No tax shall be imposed upon:
a. 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;
b. Any Federal or State officer or employee when on official business;
c. Any officer or employee of a foreign government who is exempt by
reason of express provision of Federal law or international treaty.
No exemption shall be granted except upon a claim therefor made
at the time rent is collected and under penalty of perjury upon a
form prescribed by the City Treasurer.
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[Ord. #68-05, § 1; 1958 Code § 25.25]
Each operator shall collect the tax imposed by this section
to the same extent and at the same time as the rent is collected from
every transient. The amount of tax shall be separately stated from
the amount of the rent charged, and each transient shall receive a
receipt for payment from the operator. No operator of a hotel shall
advertise or state in any manner, whether directly or indirectly,
that the tax or any part thereof will be assumed or absorbed by the
operator, or that it will not be added to the rent, or that if added,
any part will be refunded except in the manner hereinafter provided.
[Ord. #68-05, § 1; 1958 Code § 25.26]
Within thirty (30) days after commencing business, each operator
of any hotel renting occupancy to transients shall register such hotel
with the City Treasurer and obtain from him a transient occupancy
registration certificate to be at all times posted in a conspicuous
place on the premises. Such certificate shall, among other things,
state the following:
a. The name of the operator;
b. The address of the hotel;
c. The date upon which the certificate was issued;
d. This transient occupancy registration certificate signifies that
the person named on the face hereof has fulfilled the requirements
of the Uniform Transient Occupancy Tax Ordinance by registering with
the City Treasurer for the purpose of collecting from transients the
transient occupancy tax and remitting such tax to the City Treasurer.
This certificate does not authorize any person to conduct any unlawful
business or to conduct any lawful business in an unlawful manner,
nor to operate a hotel without strictly complying with all local applicable
laws, including, but not limited to those requiring a permit from
any board, commission, department or office of this City. This certificate
does not constitute a permit.
[Ord. #68-05, § 1; 1958 Code § 25.27]
Each operator shall, on or before the last day of the month
following the close of each calendar quarter, or at the close of any
shorter reporting period which may be established by the City Treasurer,
make a return to the City Treasurer, on forms provided by him, of
the total rents charged and received and the amount of tax collected
for transient occupancies. At the time the return is filed, the full
amount of the tax collected shall be remitted to the City Treasurer.
The City Treasurer may establish shorter reporting periods for any
certificate holder if he deems it necessary in order to insure collection
of the tax, and he may require further information in the return.
Returns and payments are due immediately upon cessation of business
for any reason. All taxes collected by operators pursuant to this
section shall be held in trust for the account of the City until payment
thereof is made to the City Treasurer.
[Ord. #68-05, § 1; 1958 Code § 25.28;
Ord. #87-06, § 2]
a. Original Delinquency. Any operator who fails to remit any tax imposed
by this section within the time required shall pay a penalty of ten
(10%) percent of the amount of the tax in addition to the amount of
the tax.
b. Continued Delinquency. Any operator who fails to remit any delinquent
remittance on or before a period of thirty (30) days following the
date on which the remittance first became delinquent shall pay a second
delinquency penalty of ten (10%) percent of the amount of the tax
in addition to the amount of the tax and the ten (10%) percent penalty
first imposed.
c. Fraud. If the City Treasurer determines that the nonpayment of any
remittance due under this section is due to fraud, a penalty of twenty-five
(25%) of the amount of the tax shall be added thereto in addition
to the penalties stated in paragraphs a and b of this subsection.
d. Interest. In addition to the penalties imposed, any operator who
fails to remit any tax imposed by this section shall pay interest
at the rate of one and one-half (1-1/2%) percent per month or fraction
thereof on the amount of the tax, exclusive of penalties, from the
date on which the remittance first became delinquent until paid.
e. Penalties Merged with Tax. Every penalty imposed and such interest
as accrues under the provisions of this subsection shall become a
part of the tax herein required to be paid.
[Ord. #68-05, § 1; 1958 Code § 25.29]
If any operator shall fail or refuse to collect such tax and to make, within the time provided in this section, any report and remittance of such tax or any portion thereof required by this section, the City Treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the City Treasurer shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this section and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this section. In case such determination is made, the City Treasurer shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may, within ten (10) days after the serving or mailing of such notice, make application in writing to the City Treasurer for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the City Treasurer shall become final and conclusive and immediately due and payable. If such application is made, the City Treasurer shall give not less than five (5) days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the City Treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in subsection
4-3.10 hereof.
[Ord. #68-05, § 1; 1958 Code § 25.30]
Any operator aggrieved by any decision of the City Treasurer
with respect to the amount of such tax, interest and penalties, if
any, may appeal to the City Council by filing a notice of appeal with
the City Clerk within fifteen (15) days of the serving or mailing
of the determination of tax due. The City Council shall fix a time
and place for hearing such appeal, and the City Clerk shall give notice
in writing to such operator at his last known place of address. The
findings of the City Council shall be final and conclusive and shall
be served upon the appellant in the manner prescribed above for service
of notice of hearing. Any amount found to be due shall be immediately
due and payable upon the service of notice.
[Ord. #68-05, § 1; 1958 Code § 25.31]
It shall be the duty of every operator liable for the collection
and payment to the City of any tax imposed by this section to keep
and preserve, for a period of three (3) years, all records as may
be necessary to determine the amount of such tax as he may have been
liable for the collection of and payment to the City, which records
the City Treasurer shall have the right to inspect at all reasonable
times.
[Ord. #68-05, § 1; 1958 Code § 25.32]
a. Whenever the amount of any tax, interest or penalty has been overpaid
or paid more than once or has been erroneously or illegally collected
or received by the City under this section, it may be refunded as
provided in paragraphs b and c of this subsection, provided a claim
in writing therefor, stating under penalty of perjury the specific
grounds upon which the claim is founded, is filed with the City Treasurer
within three (3) years of the date of payment. The claim shall be
on forms furnished by the City Treasurer.
b. An operator may claim a refund or take as credit against taxes collected
and remitted the amount overpaid, paid more than once, or erroneously
or illegally collected or received when it is established in a manner
prescribed by the City Treasurer that the person from whom the tax
has been collected was not a transient; provided, however, that neither
a refund nor a credit shall be allowed unless the amount of the tax
so collected has either been refunded to the transient or credited
to rent subsequently payable by the transient to the operator.
c. A transient may obtain a refund of taxes overpaid, paid more than
once, or erroneously or illegally collected or received by the City
by filing a claim in the manner provided in paragraph a of this subsection,
but only when the tax was paid by the transient directly to the City
Treasurer, or when the transient, having paid the tax to the operator,
establishes to the satisfaction of the City Treasurer that the transient
has been unable to obtain a refund from the operator who collected
the tax.
d. No refund shall be paid under the provisions of this subsection unless
the claimant establishes his right thereto by written records showing
entitlement thereto.
[Ord. #68-05, § 1; 1958 Code § 25.33]
Any tax required to be paid by any transient under the provisions
of this section shall be deemed a debt owed by the transient to the
City. Any such tax collected by an operator which has not been paid
to the City shall be deemed a debt owed by the operator to the City.
Any person owing money to the City under the provisions of this section
shall be liable to an action brought in the name of the City for the
recovery of such amount.
[Ord. #68-05, § 1; 1958 Code § 25.34]
Any person violating any of the provisions of this section shall
be guilty of a misdemeanor and shall be punishable therefor by a fine
of not more than five hundred ($500.00) dollars or by imprisonment
in the City Jail for a period of not more than six (6) months, or
by both such fine and imprisonment.
Any operator or other person who fails or refuses to register
as required herein, or to furnish any return required to be made,
or who fails or refuses to finish a supplemental return or other data
required by the City Treasurer, or who renders a false or fraudulent
return or claim is guilty of a misdemeanor, and is punishable as aforesaid.
Any person required to make, render, sign or verify any report or
claim who makes any false or fraudulent report or claim with intent
to defeat or evade the determination of any amount due required by
this section to be made, is guilty of a misdemeanor and is punishable
as aforesaid.