The ordinance codified in this chapter shall be known as the "Transient Occupancy Tax Ordinance."
(Ord. 112, 1978; Ord. 269-99)
Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:
"Hotel"
means 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, bed-and-breakfast, tourist home or house, motel, studio hotel, bachelor hotel, lodging-house, rooming house, apartment house, public or private dormitory, and public or private club, and public or private campground. A mobile home shall be included only if it is located outside a mobile home park and is occupied by one not an employee of the owner or operator of the mobile home park. Occupancy of a timeshare unit shall be included unless occupancy is by an owner of or the guest of an owner of a timeshare estate in a room or rooms in a timeshare project.
"Occupancy"
means the possession, or the right to the possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes within the Town of Yountville.
"Operator"
means 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 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 chapter and shall have the same duties and liabilities as the principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
"Rent"
means the consideration charged, valued in money, and whether or not received, for the privilege of occupying space in a hotel, including the use or occupancy of said space. Consideration charged for said occupancy includes deposits or reservation charges, whether forfeited or not, and charges for the redemption of gift certificates or gift cards, whether issued by the operator or a third party, to be used towards occupancy, whether consideration is 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. Consideration charged for said use includes charges for the issuance of gift certificates or gift cards by the operator, to be used towards acquiring lodging, whether consideration is received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kinds or nature, without deduction therefrom whatsoever. "Rent" includes, but is not limited to, all of the following:
1. 
The fair market value for lodging provided as part of a package that includes other goods or services (e.g., a room or spa package, golf package, etc.);
2. 
Consideration received for rooms for resale sold to tour operators, meeting planners, or any other party that resells rooms;
3. 
Gift certificates or gift cards for the purchase of lodging;
4. 
Rent retained for canceling a reservation for lodging; and
5. 
Charges for roll-away beds;
6. 
Occupancy of space in lodging by a pet owned by a transient;
7. 
Parking charges.
Notwithstanding the foregoing, "Rent" does not include consideration or charges received by an operator for any of the following:
1.
Use of banquet or meeting rooms;
2.
Childcare services;
3.
Use of safes or other secure storage areas;
4.
Food or meals on which sales tax has been paid;
5.
Gift cards or gift certificates purchased for credit towards services on the property (e.g., spa services, golf, gift shop purchases); or
6.
In-room services, pay-per-view movies, video games, telephones, internet access and the like.
"Transient"
means any individual who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive days or less, counting portions of calendar days as full days. Any such individual so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy.
(Ord. 112 1978; Ord. 269-99; Ord. 390-10)
A. 
For the privilege of occupying any hotel, each transient is subject to and shall pay a tax in the amount of 12% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the Town that is extinguished only by payment to the operator or to the Town.
B. 
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.
C. 
If for any reason the tax due is not paid to the operator of the hotel, the Finance Director/Treasurer may require that such tax shall be paid directly to the Finance Director/Treasurer.
(Ord. 112, 1978; Ord. 156, 1983; Ord. 269-99; Ord. 330-03; Ord. 390-10)
Notwithstanding the tax imposed by Section 3.16.030 and in addition thereto, commencing January 1, 2019, for the privilege of occupying any hotel, each transient is subject to and shall pay a tax in the amount of one percent of the rent charged by the operator. All provisions of this chapter applicable to the tax imposed by Section 3.16.030 shall apply to the tax imposed by this section. The tax imposed by this section is a special tax the proceeds of which shall be restricted to funding programs and services related to affordable and workforce housing.
(Ord. 2018-01)
No tax shall be imposed upon:
A. 
Any person as defined in Section 1.04.010 of Title 1 of this code, as to whom, or any occupancy as to which, it is beyond the power of the Town to impose the tax provided in this chapter, and only when in the performance of official duties.
B. 
Any officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty.
C. 
No exemption shall be granted except upon a claim made at the time rent is collected and under penalty of perjury upon a form prescribed by the Finance Director/Treasurer. It is incumbent for the transient to provide the necessary proof of exemption. Exemption requires payment of rents to be made directly by other than the occupant of the hotel. Governments and governmental agencies are generally not exempt from taxation. A copy of eligible exemption claims shall be submitted monthly at the same time as the required tax return reporting.
(Ord. 112, 1978; Ord. 269-99)
A. 
Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient.
B. 
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.
C. 
No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part of the tax 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 provided in Section 3.16.120.
(Ord. 112, 1978; Ord. 269-99)
A. 
Within 30 days after commencing business, each operator of any hotel renting occupancy to transients shall register the hotel with the Finance Director/Treasurer and obtain a "Transient Occupancy Registration Certificate" to be at all times posted in a conspicuous place on the premises.
B. 
The certificate shall, among other things, state the following:
1. 
The name of the operator.
2. 
The address of the hotel.
3. 
The date upon which the certificate was issued.
4. 
"This Transient Occupancy Registration Certificate signifies that the person named on the certificate has fulfilled the requirements of the Town of Yountville's Transient Occupancy Tax Chapter by registering with the Finance Director/Treasurer for the purpose of collecting from transients the Transient Occupancy Tax and remitting the tax to the Finance Director/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 applicable local laws, including but not limited to those requiring a permit from any board, commission, department or office of this Town. This certificate does not constitute a permit."
(Ord. 112, 1978; Ord. 269-99)
A. 
Each operator shall, on or before the last day of the month, make a return to the Finance Director/Treasurer, on forms provided by the Finance Director/Treasurer, of the total rents charged and received in the previous month and the amount of tax collected for transient occupancies from said rents. If the last day of the month following the close of the reporting period falls on a weekend or a holiday, the tax is due the next working day. Payments postmarked by the due date will be accepted. If an operator fails to comply with this section, the operator's payment will be considered delinquent under Section 3.16.080 and the penalty provisions of Section 3.16.080 will apply.
B. 
At the time the return is filed, the full amount of the tax collected shall be remitted to the Finance Director/Treasurer.
C. 
The Finance Director/Treasurer may establish shorter reporting periods for any certificate holder if the Finance Director/Treasurer deems it necessary in order to insure collection of the tax and Finance Director/Treasurer may require further information in the return.
D. 
Returns and payments are due immediately upon cessation of business for any reason.
E. 
All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the Town until payment of the tax is made to the Finance Director/Treasurer.
F. 
Each operator shall provide the Finance Director/Treasurer with a copy of the operator's method of, or policy for, recognizing income from advanced payment of rent through the issuance of gift cards or gift certificates. Each operator may apply its income recognition method to determine whether reporting and remittance of the tax pursuant to subsection A of this section shall be based on the calendar month in which income is received through advanced payment of rent through the issuance of a gift card or gift certificate, or based on a later date. Deferred reporting and remittance of the tax, as authorized by this subsection, shall not exceed five years from the last day of the month following the close of the calendar month during which advanced payment of rent was received through the issuance of a gift card or gift certificate. Each operator shall inform the Finance Director/Treasurer of any change in the operator's method of, or policy for, recognizing income from rent received in advance through the issuance of gift cards or gift certificates.
(Ord. 112 1978; Ord. 269-99; Ord. 390-10)
A. 
Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required by Section 3.16.070 shall pay a penalty of 10% 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 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
C. 
Penalty. Any operator who fails to provide any required report when due shall pay a penalty of $50.00 for each month the report is delinquent.
D. 
Fraud. If the Finance Director/Treasurer determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in subsections A and B of this section. Because the refusal to pay over public money received under a duty to pay it is a felony under State law (Penal Code Section 424), the Finance Director/Treasurer may notify the district attorney of any operator withholding remittance over three months.
E. 
Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one 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.
F. 
Penalties Merged with Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required in this chapter to be paid.
(Ord. 112, 1978; Ord. 269-99)
A. 
If any operator fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion of the tax required by this chapter, the Finance Director/Treasurer shall proceed to obtain facts and information on which to base an estimate of the tax due.
B. 
As soon as the Finance Director/Treasurer procures such information as may be obtained upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the Finance Director/Treasurer shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter.
C. 
If a determination under subsection B is made, the Finance Director/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 the operator's last known place of address.
D. 
Such operator may within 10 days after the serving or mailing of such notice make application in writing to the Finance Director/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 Finance Director/Treasurer shall become final and conclusive and immediately due and payable.
E. 
If such application is made, the Finance Director/Treasurer shall give not less than five days' written notice to the operator to show cause at a time and place fixed in the notice why the amount specified in the notice should not be fixed for such tax, interest and penalties.
F. 
At the hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed.
G. 
After the hearing, the Finance Director/Treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the person of such determination and the amount of tax, interest and penalties.
H. 
The amount determined to be due shall be payable after 15 days unless an appeal is taken.
(Ord. 112, 1978; Ord. 269-99)
An operator may appeal the decision of the Finance Director/Treasurer to the Council pursuant to the procedure set forth in Chapter 1.30.
(Ord. 112, 1978; Ord. 269-99)
No injunction, writ of mandate, or other legal or equitable process shall issue in any suit, action or proceeding in any court against the Town of Yountville or any officer or employee thereof to prevent or enjoin the tax collected pursuant to this chapter. Payment of all tax, interest, and penalties shall be a prerequisite to seeking judicial review of any tax liability. An action may be maintained to recover the tax paid, with interest, only after: (1) payment of the disputed tax; and (2) a claim for each refund or credit has been duly filed pursuant to Section 3.16.120.
(Ord. 390-10)
A. 
It shall be the duty of every operator liable for the collection and payment to the Town of any tax imposed by this chapter to keep for a period of three years all records necessary to determine the amount of tax the operator is liable for collection of and payment to the Town. The Finance Director/Treasurer shall have the right to inspect such records at any reasonable time.
B. 
Records shall be sufficient to assure that all occupancies have been reported by such means as a sign-in guest ledger, cash register and prenumbered registration forms. Records shall be sufficient to assure that rents are properly recorded. If the records are deemed to be inadequate by the Finance Director/Treasurer or the Town auditor, the operator shall have 60 days to install adequate recordkeeping procedures.
C. 
In the event records or recordkeeping procedures are not improved sufficiently to be audited successfully, the operator shall be liable to the Town for the cost of all subsequent audits of the hotel by the Town or its representatives until the records and recordkeeping are sufficient to be audited in accordance with generally accepted auditing practices.
(Ord. 112, 1978; Ord. 269-99)
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 Town under this chapter it may be refunded as provided in subsections B and C provided a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Finance Director/Treasurer within one year of the date of payment. The claim shall be on forms furnished by the Finance Director/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 Finance Director/Treasurer that the person from whom the tax has been collected was not a transient. However, 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 or paid more than once or erroneously or illegally collected or received by the Town by filing a claim in the manner provided in subsection A of this section, but only when the tax was paid by the transient directly to the Finance Director/Treasurer or when the transient having paid the tax to the operator establishes to the satisfaction of the Finance Director/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 section unless the claimant establishes a right to a refund by written records.
(Ord. 112, 1978; Ord. 269-99)
If an operator who is liable for any tax or penalties under this chapter sells or otherwise disposes of the operator's business, the operator's successor shall notify the Finance Director/Treasurer of the date of sale at least 30 days before the date of sale. If the decision to sell was made less than 30 days prior to the actual sale, then the operator shall notify the Finance Director/Treasurer immediately of the sale. The operator shall withhold a sufficient portion of the purchase price to equal the amount of any such tax or penalty until the selling operator produces a receipt from the Finance Director/Treasurer showing that the tax or penalty has been paid or a tax clearance certificate from the Finance Director/Treasurer stating that no tax or penalty is due. If the seller does not present a receipt or tax clearance certificate within 30 days after such successor commences to conduct business, the successor shall deposit the withheld amount with the Finance Director/Treasurer pending settlement of the account of the seller.
(Ord. 269-99)
If the successor to the business fails to withhold a portion of the purchase price as required, it shall be liable to the Town for the payment of the amount required to be withheld. Within 30 days after receiving a written request from the successor for a tax clearance certificate stating that no tax or penalty is due, the Finance Director/Treasurer shall either issue the certificate or mail notice to the successor at its address as it appears on the records of the Finance Director/Treasurer of the estimated amount of the tax and penalty that must be paid as a condition of issuing the certificate.
(Ord. 269-99)
A. 
Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the Town.
B. 
Any such tax collected by an operator that has not been paid to the Town shall be deemed a debt owed by the operator to the Town.
C. 
Any person owing money to the Town under the provisions of this chapter shall be liable in an action brought in the name of the Town for the recovery of such amount.
(Ord. 112, 1978; Ord. 269-99)