The ordinance codified in this chapter shall be known as the
"Uniform Transient Occupancy Tax Ordinance of the City of Plymouth."
(Ord. 80-2 § 1, 1980)
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 hotel, bachelor hotel, lodging
house, rooming house, apartment house, dormitory, public or private
club, recreational vehicle parks, mobilehome or house trailer at a
fixed location, or other similar structure or portion thereof.
means the use of possession, or the right to the use of 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 or
her functions through a managing agent of any type or character other
than an employee, the managing agent is also considered "operator"
for the purposes of this chapter and has the same duties and liabilities
as his or her 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 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 is 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. In determining whether a person is a "transient,"
uninterrupted period of time extending both prior and subsequent to
July 1, 1980 may be considered.
(Ord. 80-2 § 2, 1980)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of 10% of the rent
charged by the operator. This tax constitutes a debt owed by the transient
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 ceasing to occupy space in the hotel. If, for any reason,
the tax due is not paid to the operator of the hotel, the Tax Collector
may require that such tax shall be paid directly to the Tax Collector.
(Ord. 80-2 § 3, 1980; Ord. 2012-03 § 2)
No tax shall be imposed upon:
A.
Any
person whom, or any occupancy which, it is beyond the power of the
City to impose the tax 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;
C.
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 Tax Collector.
(Ord. 80-2 § 4, 1980)
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, whether 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.
(Ord. 80-2 § 5, 1980)
Within 30 days after April 19, 1965 or within 30 days after
commencing business, whichever is later, each operator of any hotel
renting occupancy to transients shall register the hotel with the
Tax Collector and obtain from him or her a "transient occupancy
registration certificate" to be at all times posted in a conspicuous
place on the premises. This certificate shall, among other things,
state the following:
A.
The
names of the proprietor;
B.
The
address of the hotel;
C.
The
date upon which the certificate was issued;
D.
"This
transient occupancy registration certificate signifies that the person
named on the face hereof has fulfilled the requirements of the uniform
transient occupancy tax ordinance by registering the hotel with the
Tax Collector and remitting the tax to the 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."
(Ord. 80-2 § 6, 1980)
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 Tax Collector,
make a return to the Tax Collector, on forms provided by him or her,
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 Tax Collector.
The Tax Collector may establish shorter reporting periods for any
certificate holder if he or she deems it necessary in order to insure
collection of the tax and 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 Tax Collector.
(Ord. 80-2 § 7, 1980)
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 of
10% of the amount of the tax in addition to the amount of the tax
and the 10% penalty first imposed.
D.
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-half to 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.
E.
Penalties
Merged with Tax. Every penalty imposed and such interest as accrues
under the provisions of this section become a part of the tax herein
required to be paid.
(Ord. 80-2 § 8, 1980)
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 this tax or any portion thereof required by this chapter, the Tax Collector 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 Tax Collector shall procure such facts and information as he or she is able to obtain 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, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Tax Collector shall give a notice of the amount 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 Tax Collector 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 Tax Collector become final and conclusive and immediately due and payable. If such application is made, the Tax Collector 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 the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the Tax Collector shall determine the proper tax 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 tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 3.30.100.
(Ord. 80-2 § 9, 1980)
Any operator aggrieved by any decision of the Tax Collector
with respect to the amount of such tax, interest and penalties, if
any, may appeal to the Council by filing a notice of appeal with the
City Clerk within 15 days of the serving or mailing of the determination
of tax due. The 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 Council
shall be final and conclusive and be served upon 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. 80-2 § 10, 1980)
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 or she may have been liable
for the collection of and payment to the City, which records the Tax
Collector shall have the right to inspect at all reasonable times.
(Ord. 80-2 § 11, 1980)
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 City under this chapter, it may be refunded as provided in subsections B and C, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Collector within three years of the date of payment. The claim shall be on forms furnished by the 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 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 but only when the tax was paid by the transient directly to the Tax Collector, or when the transient having paid the tax to the operator, establishes to the satisfaction of the 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 provision of this section unless the claimant
establishes his or her right thereto by written records showing entitlement
thereto.
(Ord. 80-2 § 12, 1980)
Any tax required to be paid by any transient under the provisions
of this chapter shall be a debt owed by the transient to the City.
Any such tax collected by an operator which has not been paid to the
City shall be a debt owed by the operator to the City. Any person
owing money to the City under the provisions of this chapter is liable
to an action brought in the name of the City for the recovery of such
amount.
(Ord. 80-2 § 13, 1980)
Any operator or other person who fails or refuses to register
as required herein, or to furnish any return required to be made,
or who fails or refuses to furnish a supplemental return or other
data required by the Tax Collector, or who renders a false or fraudulent
return or claim is guilty of a misdemeanor. 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. Said misdemeanor shall be subject to six months in
the County Jail and/or a five hundred dollar ($500.00) fine.
(Ord. 80-2 § 14, 1980)
