Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter.
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,
tourist home or house, motel, studio motel, 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;
means 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;
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 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 chapter and shall have the same duties and liabilities as
his principal. Compliance with the provisions of this chapter by either
principal or the managing agent shall, however, be considered to be
compliance by both;
means any individual, firm, partnership, joint venture, association,
social club, fraternal organization, joint stock company, corporation,
estate, trust, business trust, receiver, trustee, syndicate, or any
other group or combination acting as a unit;
means 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;
means 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 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 30 days has expired unless there is an agreement in
writing between the operator and the occupant providing for a longer
period of occupancy.
(Prior code § 16-585; Ord. 69-O-101 § 1, 1969; Ord.
93-O-104 § 1, 1993; Ord. 97-O-108 § 1, 1997)
For the privilege of occupancy in any hotel, each transient is subject to and shall pay tax pursuant to Section 5.08.500 on the rent charged by the operator. Said 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 the space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the license and tax collector may require that such tax be paid directly to the license and tax collector.
(Prior code § 16-586; Ord. 69-O-101 § 1, 1969; Ord.
87-O-117, 1987)
No tax shall be imposed upon:
(1)
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;
(2)
Any
federal or state officer or employee when on official business;
(3)
Any
officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty.
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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 license and tax collector.
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(Prior code § 16-587; Ord. 69-O-101 § 1, 1969; Ord.
92-O-125 § 1, 1992; Ord. 93-O-115 § 1, 1993)
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. 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, either 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.
(Prior code § 16-588; Ord. 69-O-101 § 1, 1969)
Within 90 days after the effective date of this chapter, or
within 30 days after commencing business, whichever is later, each
operator of any hotel renting occupancy to transients shall register
said hotel with the license and tax collector and obtain from him
a "transient occupancy registration certificate" to be
at all times posted in a conspicuous place on the premises. Said 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 face hereof has fulfilled the requirements of the Uniform
Transient Occupancy Tax by registering with the License and Tax Collector
for the purpose of collecting from transients the Transient Occupancy
Tax and remitting said tax to the License and Tax Collector. 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."
(Prior code § 16-589; Ord. 69-O-101 § 1, 1969)
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 license and
tax collector, make a return to the license and tax collector, 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 license and tax collector. The license and tax collector
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 chapter shall be
held in trust for the account of the city until payment thereof is
made to the license and tax collector.
(Prior code § 16-590; Ord. 69-O-101 § 1, 1969)
(a)
Original
Delinquency. Any operator who fails to remit any tax imposed by this
chapter within the time required 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 to
10% of the amount of the tax in addition to the amount of the tax
and the 10% penalty first imposed.
(c)
Fraud.
If the license and tax collector 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 (a) and (b) of this section.
(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
1/2 of 1% 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 accrued under
the provisions of this section shall become a part of the tax herein
required to be paid.
(Prior code § 16-591; Ord. 69-O-101 § 1, 1969)
It shall be the duty of every operator liable for the collection
and payment to the city of any tax imposed by this chapter to keep
and preserve, for a period of three years, all records as may be necessary
to determine the amount of such tax as he may have been liable for
the collection and payment to the city, which records the license
and tax collector shall have the right to inspect at all reasonable
times.
(Prior code § 16-592; Ord. 69-O-101 § 1, 1969)
(a)
Whenever
the amount of the 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 chapter, it may be refunded as provided in
(b) and (c) of this section; provided a claim in writing therefor,
stating under penalty of perjury the specific grounds upon which the
claim is founded, is filed with the license and tax collector within
three years of the date of payment. The claim shall be on forms furnished
by the license and tax collector.
(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 license and tax collector 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 or paid more than once or erroneously or illegally collected or received by the city 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 license and tax collector, or when the transient having paid the tax to the operator, establishes to the satisfaction of the license and tax collector 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 established his right thereto by written records showing
entitlement thereto.
(Prior code § 16-593; Ord. 69-O-101 § 1, 1969)
