The following words and phrases, when used in this ordinance,
shall, for the purpose of this Chapter, have the following respective
meanings except where the context clearly indicates a different meaning:
The Director of Finance of the City of Santa Monica.
Any public or private hotel, inn, hostelry, tourist home or house, motel, rooming house, bed and breakfast, home-share (as defined in Santa Monica Municipal Code Section 6.20.010), or other lodging place within the City of Santa Monica offering lodging, wherein the owner and operator thereof, for compensation, furnishes lodging to any transient.
Any person who, as of a given date, has occupied or has had
the right to occupy a room or rooms in a particular hotel, as herein
defined, for the thirty consecutive days next preceding such date.
Any individual, corporation, company, association, firm,
copartnership, or any group of individuals acting as a unit.
Any charge required by any such hotel for lodging and/or
lodging space furnished to any such transient, including, but not
limited to, furniture, fixtures, appliances, linens, towels, non-coin-operated
safes, and maid service. Room rental shall not include any amount
upon which a sales or use tax is imposed with respect to the sale
of food products.
Any person who, for any period of not more than thirty days
either at that person's expense or at the expense of another, obtains
lodging or the use of any lodging space in any hotel as hereinafter
defined, for which lodging or use of lodging space a charge is made.
(Prior code § 6600; added
by Ord. No. 625CCS, adopted 10/8/63, effective 11/15/63; amended
by Ord. No. 681CCS, adopted 5/11/65; Measure CS, 11/8/22)
On and after the effective date of this ordinance, there is hereby imposed and levied on each and every transient a tax for the privilege of occupancy in a hotel (other than a home-share, which is subject to Section 6.68.025) equivalent to fifteen percent of the total amount paid for room rental by or for any such transient to any such hotel.
(Prior code § 6601; added
by Ord. No. 625CCS, adopted 10/8/63, effective 11/15/63; amended
by Ord. No. 892CCS, adopted 7/11/72, effective 8/1/72; Measure N, 11/2/04; Measure CS, 11/8/22)
On and after the effective date of this ordinance, there is
hereby imposed and levied on each and every transient a tax for the
privilege of occupancy in any home-share equivalent to seventeen percent
of the total amount paid for room rental by or for any such transient
for the use of a home-share.
(Added by Measure CS, 11/8/22)
On and after the effective date of this ordinance, every person
receiving any payment for room rental with respect to which a tax
is levied under this ordinance shall collect the amount of tax hereby
imposed from the transient on whom the same is levied or from the
person paying for such room rental, at the time payment for such room
rental be made. Where the tax has been collected for room rental for
thirty days or less and the occupant subsequently completes thirty-one
consecutive days of occupancy, the person whose duty it is to collect
said tax may return such tax to the occupant or person obligated to
pay such tax. If said person whose duty it is to collect said tax
has paid such tax over to the City, he or she may, within one year
from the date of payment to the Director of Finance, and provided
he or she has returned such tax to the occupant or person obligated
to pay such tax, either take credit for the tax so paid on any subsequent
return filed by him or her or file a claim for refund of such tax.
Such claim may be paid to such person by the Director of Finance.
The taxes required to be collected hereunder shall be deemed to be
held in trust by the person required to collect the same until remitted
as hereinafter required.
(Prior code § 6602; added
by Ord. No. 625CCS, adopted 10/8/63, effective 11/15/63; amended
by Measure CS, 11/8/22)
The person collecting any such tax shall prepare a report upon
such forms and setting forth such information as the Director of Finance
may prescribe and require, showing the amount of room rental charges
collected, and the tax required to be collected and shall sign and
deliver the same to the Director of Finance with a remittance for
said tax. Said reports and remittances shall be due the first business
day of each month covering the amount of tax collected during the
preceding month.
(Prior code § 6603; added
by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
(a)
The
payment of tax made in person or electronically prior to close of
City business hours will be treated as received at the date of delivery.
(b)
If
payment is made by United States mail, the payment date will be the:
(1) date of cancellation by the United States Postal Service, as reflected
on the envelope which contains the payment; or (2) date of receipt
by the City for any payment mailed in an envelope which has used a
postal meter.
(Added by Measure CS, 11/8/22)
(a)
If
any person shall fail or refuse to remit to the Director of Finance
the tax required to be collected and paid under this Chapter, on or
before the last day of the month in which said remittance becomes
due, such tax is delinquent.
(b)
Upon
any tax becoming delinquent, the Director of Finance shall impose
a penalty of ten percent of the amount of the tax.
(c)
To
the extent permitted by law, the Director of Finance, or designee,
may establish rules and regulations that establish an applicable interest
rate for any delinquency.
(d)
If
any tax remains delinquent and unpaid or more than thirty days, an
additional penalty of ten percent shall be added.
(e)
For
collection purposes only, every penalty imposed and any such interest
as accrues under this Section shall become a part of the tax required
to be remitted.
(Prior code § 6604; added
by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
If any person shall fail or refuse to collect said tax and to make, within the time provided in this Chapter, any report and remittance required by this Chapter, the Director of Finance shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Director of Finance shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to collect the same and to make such report and remittance, he or she shall proceed to determine and assess against such person the tax, penalties, and interest provided for by this Chapter and shall provide a notice of delinquency to such person as provided in Section 6.68.075. The notice of delinquency shall describe the total amount of tax, including applicable interest and penalties, owed. The total tax owed shall be payable within ten days from the date of such notice of delinquency.
(Prior code § 6605; added
by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
Any notice required under this Chapter may be served personally
or by mail. If by mail, service shall be made by depositing the notice
in the United States mail, in a sealed envelope with postage paid,
addressed to the person on whom it is to be served at his or her address
as it appears in the records of City or as ascertained by the Director
of Finance, or designee. The service is complete at the time of the
deposit of the notice in the United States mail, without extension
of time for any reason.
(Added by Measure CS, 11/8/22)
It shall be the duty of every person liable for the collection
and payment to the City of any tax imposed by this Chapter to keep
and preserve, for a period of four years, such suitable records as
may be necessary to determine the amount of such tax as he or she
may have been liable for the collection of and payment to the City,
which records the Director of Finance shall have the right to inspect
at all reasonable times.
(Prior code § 6606; added
by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
Whenever any person required to collect and pay to the City
a tax under this Chapter shall cease to operate or otherwise dispose
of his or her business, any tax payable hereunder to the City shall
become immediately due and payable and such person shall immediately
make a report and pay the tax due.
(Prior code § 6607; added
by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
No tax shall be payable hereunder in any of the following instances:
(a)
On
room rental paid by any Federal, State of California, or City of Santa
Monica, official or employees when on official business provided that
a tax exempt certificate is executed at the time of registration,
on a form to be provided by the Director of Finance.
(b)
On
room rental paid to any hospital, medical clinic, convalescent home
or home for aged people.
(c)
On
any person as to whom, or any occupancy as to which, it is beyond
the power of the City to impose the tax herein by reason of Federal,
State, or local law or regulation.
(Prior code § 6608; added
by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
Any person violating or failing to comply with any of the provisions of this Chapter, shall be subject to any of the penalties set forth in Section 1.08.010 of the Santa Monica Municipal Code. Each such violation or failure shall constitute a separate offense. Neither the City's pursuit of any such penalties nor the imposition of any such penalties shall not relieve any such person from the payment, collection or remittance of the tax as provided in this Chapter.
(Prior code § 6609; added
by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
It shall be the duty of the Director of Finance to ascertain
the name of every person operating a hotel in the City of Santa Monica,
liable for the collection of the tax levied by this Chapter, who fails,
refuses or neglects to collect the tax or to make, within the time
provided by this Chapter, the reports or remittances required herein.
(Prior code § 6610; added
by Ord. No. 625CCS, adopted 10/8/63; amended by Measure CS, 11/8/22)
The City Council shall, no later than February 28, 2023, establish
by resolution an Advisory Committee that will make non-binding recommendations
as to the expenditure of additional funds raised by increasing the
transient occupancy tax above fourteen percent.
(Added by Measure CS, 11/8/22)
