Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter.
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 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, roominghouse, apartment house, dormitory, public or private
club, mobilehome 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 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. In determining whether a person is a transient,
uninterrupted periods of time extending both prior and subsequent
to the effective date of the ordinance codified in this chapter may
be considered.
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 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 function
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
the principal or managing agent shall, however, be considered to be
compliance by both.
means the Tax Collector of the City.
(Prior code § 8.290)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of nine percent of
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 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 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 be paid directly to the Tax Collector.
(Prior code §8.291; Ord. 2710 § 1, 1988; Ord.
3095 § 1, 1993)
No tax 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 tax herein provided;
(B)
Any
federal or State of California 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 Tax Collector.
(Prior code § 8.292)
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 provided in Section 3-28.080.
(Prior code § 8.293)
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 said hotel with the 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:
(A)
Name
of the operator;
(B)
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 and remitted said tax to the Tax Collector.
This certificate does not authorize any person to conduct any unlawful
business or to conduct any lawful business in any 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. The certificate
does not constitute a permit."
(Prior code § 8.294)
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 period which may be established by the Tax Collector, make
a return to the 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 Tax Collector. The 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 Tax Collector.
(Prior code § 8.295)
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
collection of and payment to the City, which records the Tax Collector
shall have the right to inspect at all reasonable times.
(Prior code § 8.299)
(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) 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 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) of this section, but only 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 provisions of this chapter unless the
claimant establishes his right thereto by written records showing
entitlement thereto.
(Prior code § 8.300)
Any tax required to be paid by any transient under the provisions
of this chapter shall be deemed 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 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 City of Santa
Rosa for the recovery of such amount.
(Prior code § 8.301)
(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 percent
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 percent of the amount of the tax in addition to the amount of the
tax and the 10 percent 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 of 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 chapter shall become a part of the tax
herein required to be paid.
(Prior code § 8.296)
If any operator fails or refuses to collect said tax and to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the Tax Collector shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Collector procures such facts and information as he 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 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 by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his 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 hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Collector, shall 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 placed fixed in said notice why said 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 3-28.130.
(Prior code § 8.297)
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 City 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 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 last known 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.
No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action or proceeding in any court
against the City or an officer thereof, to prevent or enjoin the collection
of taxes sought to be collected pursuant to this chapter and payment
of all tax, interest and penalties shall be required as a condition
precedent to seeking judicial review of any tax liability.
(Prior code § 8.298; Ord. 3921 § 1, 2009)
The Tax Collector is authorized to receive the taxes imposed
by this chapter and shall deposit the same in the City's general fund.
(Ord. 3095 § 2, 1993)
