This chapter shall be known as the “Placer Valley Sports
Complex and Tourism Marketing District Ordinance.”
(Ord. 5421 § 2, 2014)
For the purposes of this chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
“Assessment”
means the amount to be paid to the city pursuant to this
ordinance and Resolution No. 14-482 adopted by the city on November
5, 2014 (“Resolution No. 14-482”), which formed the assessment
district.
“Assessment administrator”
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 ordinance.
“Assessment district”
means the Placer Valley Sports Complex and Tourism Marketing
District, created pursuant to Resolution No. 14-482.
“City”
means the City of Roseville, unless otherwise stated.
“Hotel”
means any public or private hotel or inn within the cities
of Roseville, Rocklin and Lincoln (excluding the City-owned parcel
designated for development as a conference center and hotel, commonly
known as APN 363011-086-000) offering lodging, wherein the owner and
operator thereof, for compensation, furnishes lodging to any transient.
“Night of occupancy”
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.
“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, 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.
“Person”
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.
“Transient”
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. 5421 § 2, 2014)
Pursuant to the Property and Business Improvement District Law
of 1994, codified in
Streets and Highways Code Section 36600 et seq.,
a parking and business improvement district was established on November
5, 2014, the purpose of which is to promote tourism within the cities
of Roseville, Lincoln and Rocklin. The name of the assessment district
is the “Placer Valley Sports Complex and Tourism Marketing District.”
(Ord. 5421 § 2, 2014)
The boundaries of the assessment district shall be the areas
included within the city limits of the cities of Roseville (excluding
the parcel designated for development as a conference center and hotel
commonly known as APN 363-011086-000), 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 district. New hotels within the assessment
district boundaries will not be exempt from the levy of assessments.
(Ord. 5421 § 2, 2014)
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
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. 5421 § 2, 2014)
Each operator may 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. 5421 § 2, 2014)
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 “Placer Valley Sports Complex and Tourism
Marketing District 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; and
D. The
following information:
“This Placer Valley Sports Complex and Tourism Marketing
District Registration Certificate signifies that the person named
on the face hereof has fulfilled the requirements of the Placer Valley
Sports Complex and Tourism Marketing District Ordinance by registering
with the assessment administrator for the purpose of collecting from
transients the Placer Valley Sports Complex and Tourism Marketing
District 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. 5421 § 2, 2014)
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 the assessments collected from the operators first to
the payment of amounts owed as debt service on bonds issued that are
secured by the assessments, with the balance payable to the owners’
association within 30 days of receipt.
(Ord. 5421 § 2, 2014)
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 the next section.
(Ord. 5421 § 2, 2014)
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. 5421 § 2, 2014)
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 district 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
owners’ association if the association files the court action,
shall be entitled to recover its reasonable attorney’s fees
incurred in such action.
(Ord. 5421 § 2, 2014)
Any person violating any of the provisions of this ordinance
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. 5421 § 2, 2014)
The board of directors of the South Placer County Tourism Corporation,
a California non-profit corporation, shall be the owners’ association
to the city appointed pursuant to
Streets and Highways Code Section
36614.5, 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 owners’ association.
(Ord. 5421 § 2, 2014)
The owners’ association shall prepare or cause to be 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 36650 and shall be approved by the
city council after following the process outlined in Section 36650
of the
Streets and Highways Code.
(Ord. 5421 § 2, 2014)
All businesses located within the assessment area shall be subject
to and comply with any amendments to the ordinance codified in this
chapter or to the Property and Business Improvement District Law of
1994, as from time to time enacted.
(Ord. 5421 § 2, 2014)