This chapter shall be known as the “South Placer County
Tourism Business Improvement Area Ordinance.”
(Ord. 5108 § 1, 2012)
For the purposes of this chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
means the board of directors of the South Placer County Tourism
Corporation.
means the amount to be collected by an operator from a transient
and paid to the city.
means the city treasurer of the city, or such other person
or entity as shall be designated from time to time by the city to
receive and administer assessments collected pursuant to this chapter.
means the South Placer County tourism business improvement
district, created pursuant to this chapter.
means the City of Roseville, unless otherwise stated.
means the city clerk of the City of Roseville.
means the city council of the City of Roseville.
means any public or private hotel or motel within the cities
of Roseville, Rocklin and Lincoln (excluding Placer County owned real
property) offering lodging, wherein the owner and operator thereof,
for compensation, furnishes lodging to any transient.
means each successive rental of lodging rights by a transient
in a hotel, beginning on or after the check-in time for the hotel
and ending at the designated check-out time for the hotel on the following
calendar day. In the event a transient rents lodging in a hotel for
two or more consecutive nights of occupancy, a separate assessment
shall be charged for each night.
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, 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 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 thereof acting as a unit.
means any person who, for any period, either at his or her
own expense or at the expense of another, obtains lodging or the use
of any lodging space in any hotel, for which lodging or use of lodging
space a charge is made.
(Ord. 5108 § 1, 2012)
Pursuant to the Parking and Business Improvement Area Law of
1989, codified in Streets and Highways Code Section 36500 et seq.,
a parking and business improvement area was established on March 5,
2003, the purpose of which is to promote tourism within the cities
of Roseville, Lincoln and Rocklin. The name of the assessment area
is the “South Placer County Tourism Business Improvement Area.”
The ordinance codified in this chapter hereby ratifies the city council’s
initial formation of the area on March 5, 2003 under Resolution No.
03-94 and codifies and amends Ordinance No. 4760 adopted August 5,
2009.
(Ord. 5108 § 1, 2012)
The boundaries of the assessment area shall be the areas included
within the city limits of the cities of Roseville, Lincoln and Rocklin,
as such city limits are determined and maintained by each respective
city in accordance with its official records and maps, as now existing
and from time to time amended. There shall be no separate benefit
zones within the assessment area. New hotels within the assessment
area boundaries will not be exempt from the levy of assessments.
(Ord. 5108 § 1, 2012)
A.
Each
transient is subject to and shall pay an assessment to the city in
the amount set forth in Table 1, below, for each night of occupancy
in a hotel. Said assessment constitutes a debt owed by the transient
to the city, which is extinguished only by payment to the operator
or the assessment administrator.
|
Table 1
| |
|---|---|
|
For hotels located within the city limits of the City of Roseville
|
$1.50 for each night of occupancy
|
|
For hotels located within the city limits of the City of Rocklin
|
$1.00 for each night of occupancy
|
|
For hotels located within the city limits of the City of Lincoln
|
$1.00 for each night of occupancy
|
B.
The
transient shall pay the assessment 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 assessment shall be paid with each installment.
The unpaid assessment shall be due upon the transient’s ceasing
to occupy space in the hotel.
C.
If,
for any reason, the assessment due is not paid to the operator of
the hotel, the assessment administrator may require that such assessment
be paid directly to the assessment administrator.
(Ord. 5108 § 1, 2012)
No assessment 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 assessment 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 assessment administrator.
(Ord. 5108 § 1, 2012)
Each operator shall collect the assessment imposed by this chapter
to the same extent and at the same time as the rent is collected from
every transient. The amount of assessment shall be separately stated
from the amount of the rent charged, and each transient shall receive
a receipt when requested for payment from the operator.
(Ord. 5108 § 1, 2012)
Within 30 days after the effective date of the ordinance codified
in this chapter or within 30 days after commencing business, whichever
is later, each operator of any hotel renting occupancy to transients
shall register such hotel with the assessment administrator and obtain
from him or her a “South Placer County Tourism Business Improvement
Assessment Area 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.
The
following information:
“This South Placer County Tourism Business Improvement
Assessment Area Registration Certificate signifies that the person
named on the face hereof has fulfilled the requirements of the South
Placer County Tourism Business Improvement Assessment Area Ordinance
by registering with the assessment administrator for the purpose of
collecting from transients the South Placer County Tourism Business
Improvement Area Assessment and remitting said assessment to the assessment
administrator. 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
county. This certificate does not constitute a permit.”
(Ord. 5108 § 1, 2012)
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 assessment
administrator, make a report to the assessment administrator, on forms
provided by it, of the total nights of occupancy within the reporting
period and the amount of assessment collected for transient occupancies
pursuant to this chapter. At the time the report is filed, the full
amount of the assessment collected shall be remitted to the assessment
administrator. The assessment administrator may establish shorter
reporting periods for any certificate holder if he or she deems it
necessary in order to insure collection of the assessment and he or
she may require further information in the report. Reports and payments
are due immediately upon cessation of business for any reason. All
assessments 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 assessment administrator. The assessment administrator
shall remit to the advisory board the assessments collected from the
operators within 30 days of receipt.
(Ord. 5108 § 1, 2012)
A.
Original
Delinquency. Any operator who fails to remit any assessment imposed
by this chapter within the time required shall pay a penalty of 10
percent of the amount of the assessment in addition to the amount
of assessment.
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 percent of the amount of the assessment in addition to the amount
of the assessment and the 10 percent penalty first imposed.
D.
Interest.
In addition to the penalties imposed, any operator who fails to remit
any assessment imposed by this chapter shall pay interest at the rate
of one-half of one percent per month or fraction thereof on the amount
of the assessment, exclusive of penalties, from the date on which
the remittance first became delinquent until paid.
E.
Penalties
Merged with Assessment. Every penalty imposed and such interest as
accrues under the provisions of this section shall become a part of
the assessment herein required to be paid.
(Ord. 5108 § 1, 2012)
If any operator shall fail or refuse to collect such assessment and to make, within the time provided in this chapter, any report and remittance of such assessment or any portion thereof required by this chapter, the assessment administrator 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 assessment due. As soon as the assessment administrator shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any assessment 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, he or she shall proceed to determine and assess against such operator the assessment, interest and penalties provided for by this chapter. In case such determination is made, the assessment administrator 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 or her last-known place of address. Such operator may within 10 days after the serving or mailing of such notice make application in writing to the assessment administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the assessment, interest and penalties, if any, determined by the assessment administrator shall become final and conclusive and immediately due and payable. If such application is made, the assessment administrator shall give not less than five 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 assessment, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified assessment, interest and penalties should not be so fixed. After such hearing the assessment administrator shall determine the proper assessment 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 assessment, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 4.26.120.
(Ord. 5108 § 1, 2012)
Any operator aggrieved by any decision of the assessment administrator
with respect to the amount of such assessment, interest and penalties,
if any, may appeal to the city council by filing a notice of appeal
with the city clerk within 15 days of the serving or mailing of the
determination of assessment 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 or her 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. 5108 § 1, 2012)
A.
Every
operator shall keep such records, receipts, invoices, registration
cards and other pertinent papers in such form as the assessment administrator
may require, for a period of not less than three years.
B.
Upon
the presentation of a subpoena or administrative warrant, the assessment
administrator or any person authorized in writing by the assessment
administrator may examine the books, papers, records, registration
cards or other pertinent papers of any operator and may investigate
the character of the business of the operator in order to verify the
accuracy of the reports made, or, if no report has been made by the
operator, to ascertain and determine the amount required to be paid.
(Ord. 5108 § 1, 2012)
A.
Whenever the amount of any assessment, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the assessment administrator under this chapter, it may be refunded as provided in subsections 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 assessment administrator within six months of the date of payment. The claim shall be on forms furnished by the assessment administrator.
B.
An operator
may claim a refund or take as credit against assessments 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 assessment administrator that the person from whom
the assessment has been collected was not a transient; provided, however,
that neither a refund nor a credit shall be allowed unless the amount
of the assessment 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 assessments overpaid or paid more than once or erroneously or illegally collected or received by filing a claim in the manner provided in subsection A of this section, but only when the assessment was paid by the transient directly to the assessment administrator, or when the transient, having paid the assessment to the operator, establishes to the satisfaction of the assessment administrator that the transient has been unable to obtain a refund from the operator who collected the assessment.
D.
No refund
shall be paid under the provisions of this section unless the claimant
establishes his or her right thereto by written records showing entitlement
thereto.
(Ord. 5108 § 1, 2012)
Any assessment required to be paid by any transient under the
provisions of this chapter shall be deemed a debt owed by the transient
and the operator to the city. Any such assessment collected by an
operator which has not been paid to the assessment administrator shall
be deemed a debt owed by the operator to the city. Any person owing
money to the city under the provisions of this chapter shall be liable
to an action brought in the name of the assessment area or the city
for the recovery of such amount.
In the event a court action is filed to collect assessments
from an operator, in addition to all other remedies the city, or the
advisory board if the board files the court action, shall be entitled
to recover its reasonable attorneys’ fees incurred in such action.
(Ord. 5108 § 1, 2012)
Any person violating any of the provisions of this chapter shall
be guilty of a misdemeanor and shall be punishable therefor by a fine
of not more than $500.00 or by imprisonment for a period of not more
than six 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 report required to be made,
or who fails or refuses to furnish a supplemental report or other
data required by the assessment administrator, or who renders a false
or fraudulent report or claim, or who fails to collect or remit any
assessment, 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 chapter to be made, is guilty of a misdemeanor and is punishable
as aforesaid.
(Ord. 5108 § 1, 2012)
The board of directors of the South Placer County Tourism Corporation,
a California nonprofit corporation, shall be the advisory agency to
the city appointed pursuant to Streets and Highways Code Section 36530,
and shall perform all of the responsibilities thereof and any and
all responsibilities as set forth in a separate contract between the
city and the advisory board.
(Ord. 5108 § 1, 2012)
The advisory board shall prepare or cause to prepared a report
for each fiscal year for which assessments are to be levied and collected.
The report shall contain the information required by Streets and Highways
Code Section 36533 and shall be approved by the city council after
following the process outlined in Sections 36533 through 36535 of
the Streets and Highways Code.
(Ord. 5108 § 1, 2012)
All businesses located within the assessment area shall be subject
to and comply with any amendments to this chapter or to the Parking
and Business Improvement Area Law of 1989, as from time to time enacted.
(Ord. 5108 § 1, 2012)
