[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
This article shall be known as the Transient Lodging Tax of
the City of Lake Oswego.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020; Ord. No. 2890, Amended, 3-17-2022]
As used in this article:
Means the operator enters the rent due from a transient on
the records when the rent is earned, whether or not it is paid.
Means the operator does not enter the rent due from a transient
on the records until rent is paid.
Means the City of Lake Oswego.
Means the amount a transient lodging tax collector may retain
as reimbursement for the costs incurred by the transient lodging tax
collector in collecting and reporting a transient lodging tax and
in maintaining transient lodging tax records.
Means the use or possession or the right to the use or possession
for lodging or sleeping purposes of any room or rooms in the transient
lodging.
Means the person who is proprietor of the transient lodging
in any capacity. Where the operator performs functions 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 article
and shall have the same duties and liabilities as their principal.
Compliance with the provisions of these sections by either the principal
or managing agent shall be considered to be compliance by both.
Means any individual, firm, partnership, joint venture, association,
social club, fraternal organization, public or private dormitory,
joint stock company, corporation, estate, trust, business trust, receiver,
trustee, syndicate, or any other group or combination acting as a
unit.
Means the total retail price, including all charges other
than taxes, paid by a person for occupancy of space in the transient
lodging, valued in money, goods, labor, credits, property or other
consideration valued in money, without any deduction. The rent includes
all charges that cannot be avoided or declined by the transient as
a result of occupancy, e.g., "resort fees," "facility access fees."
The total retail price paid by a person for occupancy of the transient
lodging that is part of a travel package may be determined by reasonable
and verifiable standards from books and records kept in the ordinary
course of the transient lodging tax collector’s business.
Means the consideration charged for both food and rent where
a single rate is made for the total of both. The amount applicable
to rent for determination of transient room tax under this article
shall be the same charge made for rent when not a part of a package
plan.
Means a business or other person that facilitates the retail
sale of transient lodging by connecting occupants with transient lodging
providers, either online or in any other manner. Short-term rental
hosting platforms are transient lodging intermediaries.
Means either the tax payable by the transient or the aggregate
amount of taxes due from an operator or from a transient lodging intermediary
during the period for which the operator or transient lodging intermediary
is required to report tax collections.
Means the Finance Director or designee of the City of Lake
Oswego, Oregon.
Means any person who exercises occupancy or is entitled to
occupancy in the transient lodging for a period of 30 consecutive
calendar days or less, counting portions of calendar days as full
days. The day a transient checks out of the transient lodging shall
not be included in determining the 30-day period if the transient
is not charged rent for that day by the operator. Any such person
so occupying space in the transient lodging 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, or the tenancy actually extends
more than 30 consecutive days. In determining whether a person is
a transient, uninterrupted periods of time extending both prior and
subsequent to the effective date of this article may be considered.
A person who pays for lodging on a monthly basis, irrespective of
the number of days in such month, shall not be deemed a transient.
Means:
Hotel, motel and inn dwelling units that are used for temporary
overnight human occupancy;
Spaces used for parking recreational vehicles or erecting tents
during periods of human occupancy; or
Houses, cabins, condominiums, apartment units or other dwelling
units, or portions of any of these dwelling units, that are used for
temporary human occupancy, provided such occupancy is for less than
a 30-day period.
Means a person other than an operator that facilitates the
retail sale of transient lodging and:
Charges for occupancy of the transient lodging;
Collects the consideration charged for occupancy of the transient
lodging; or
Receives a fee or commission and requires the operator to use
a specified third-party entity to collect the consideration charged
for occupancy of the transient lodging.
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Short-term rental hosting platforms are transient lodging intermediaries.
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Means an operator or a transient lodging intermediary.
[Ord. No. 2064, 1-1-1993; Ord. No. 2104, Amended, 9-20-1994; Ord. No. 2113, Amended, 1-17-1995; Ord. No. 2136, Amended, 7-2-1996; Ord. No. 2529, Amended, 10-7-2008, Effective 1-1-2009; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
1.
For
the privilege of occupancy in any transient lodging in the City, each
transient shall pay a tax in the amount of 6% of the rent for transient
lodging. The tax constitutes a debt owed by the transient to the City,
which is extinguished only by payment by the transient lodging tax
collector to the City. The transient shall pay the tax to the transient
lodging tax collector at the time the rent is paid. The transient
lodging tax collector shall enter the tax on the transient lodging
tax collector’s records when rent is collected if the transient
lodging tax collector keeps records on the cash accounting basis and
when earned if the transient lodging tax collector keeps records on
the accrual accounting basis. If rent is paid in installments, a proportionate
share of the tax shall be paid by the transient to the transient lodging
tax collector with each installment.
2.
The
tax imposed by this article shall apply to all transient lodgings
located within the corporate limits of the City.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
1.
Every transient lodging tax collector shall collect the tax at the time rent is paid, unless exempt under LOC § 24.02.050. If payment is by credit card, for purposes of this section, payment is made at the time credit card information is provided to the transient lodging tax collector, not when the transient lodging tax collector ultimately receives credit for the transaction. While holding the payment in trust for the city, a transient lodging tax collector may commingle the tax proceeds with the transient lodging tax collector’s funds, but the transient lodging tax collector is not the owner of tax proceeds, except that, when a return is filed, the transient lodging tax collector becomes the owner of the collection reimbursement charge. Transient lodging tax collectors may choose to file returns and remit payment based on amounts accrued but not yet collected. The transient lodging tax collector is liable for any tax that should have been collected from the occupant, except in cases of nonpayment of rent by the occupant.
2.
In
all cases of credit or deferred payment of rent, the payment of tax
to the operator or transient lodging intermediary may be deferred
until the rent is paid, and the operator or transient lodging intermediary
shall not be liable for the tax until credits are paid or deferred
payments are made. Adjustments may be made for uncollectibles.
3.
The
tax administrator shall enforce provisions of this article and shall
have the power to adopt rules and regulations not inconsistent with
this code as may be necessary to aid in enforcement.
4.
For
rent collected on portions of a dollar, fractions of a penny of tax
shall not be remitted.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
Each operator or transient lodging intermediary shall collect the tax imposed by LOC § 24.02.020 at the same time as the rent is collected from every transient. The amount of tax shall be separately stated upon the operator’s or transient lodging intermediary’s records, and any receipt rendered. No operator of transient lodging or a transient lodging intermediary shall advertise that the tax or any part of the tax will be assumed or absorbed by the operator or transient lodging intermediary, or that it will not be added to the rent or that when added any part will be refunded, except in the manner provided by this article.
[Ord. No. 2064, 1-1-1993; Ord. No. 2836, Amended, 1-7-2020]
1.
No tax imposed under LOC § 24.02.020 shall be imposed upon:
a.
Any
transient for more than 30 successive calendar days (a person who
pays on a monthly basis, irrespective of the number of days in such
month, shall not be deemed a transient);
b.
Any
transient whose rent is of a value less than $4.00 per day;
c.
Any
transient whose rent is paid for hospital room or to a medical clinic,
convalescent home or home for aged people; or
d.
Employees,
officials or agents of the U.S. Government occupying the transient
lodging in the course of official business.
[Ord. No. 2064, 1-1-1993; Ord. No. 2836, Amended, 1-7-2020]
1.
Every
person engaging or about to engage in business as an operator of the
transient lodging in the City or collecting rent as a transient lodging
intermediary for occupancy of the transient lodging shall register
with the tax administrator on a form provided by the tax administrator.
Operators engaged in business at the time this code is adopted must
register not later than 20 calendar days after the effective date
of this code. Transient lodging intermediaries collecting rent for
transient lodging as of February 6, 2020, must register not later
than 20 calendar days after said date. Operators starting business
after this code is adopted or transient lodging intermediaries collecting
rent for transient lodging after February 6, 2020, must register within
15 calendar days after commencing business or collecting rent, whichever
occurs first. The privilege of registration after the date of imposition
of such tax shall not relieve any person from the obligation of payment
or collection of tax regardless of registration.
2.
Registration
shall set forth the name under which an operator transacts or intends
to transact business or the name(s) under which a transient lodging
intermediary collects or intends to collect rent, the location(s)
of place or places of business and such other information to facilitate
the collection of the tax as the tax administrator may require. The
registration shall be signed by the registering operator or transient
lodging intermediary. Transient lodging intermediaries shall provide
to the tax administrator, upon such time(s) as the tax administrator
may request, the location(s) of all transient lodging that the transient
lodging intermediary has an agreement with an operator to collect
rents for transient lodging at the time of the request.
3.
The
tax administrator shall, within ten days after registration:
a.
For
operators: Issue without charge a certificate of authority to each
registrant operator to collect the tax from the transient, together
with a duplicate thereof for each additional place of business of
each registrant. Certificates shall be nonassignable and nontransferable
and shall be surrendered immediately to the tax administrator upon
the cessation of business at the location named or upon its sale or
transfer. Each certificate and duplicate shall state the place of
business to which it is applicable and shall be prominently displayed
therein so as to be seen and come to the notice readily of all occupants
and persons seeking occupancy.
b.
For
transient lodging intermediaries: Issue without charge a certificate
of authority to each registrant transient lodging intermediary to
collect the tax from transients occupying transient lodging within
the City. Certificates shall be nonassignable and nontransferable
and shall be surrendered immediately to the tax administrator upon
termination of all of the transient lodging intermediary’s right
to collect rents for transient lodging within the City.
4.
Said
certificate shall, among other things, state the following:
a.
The
name of the operator or transient lodging intermediary;
b.
For
operators, the address of the transient lodging;
c.
The
date upon which the certificate was issued; and
d.
i.
For operators:
THIS TRANSIENT OCCUPANCY REGISTRATION CERTIFICATE signifies
that the person named on the face hereof has fulfilled the requirements
of the TRANSIENT LODGING TAX ARTICLE of Lake Oswego, Oregon, by registration
with the tax administrator for the purposes of collection from transients
the lodgings tax imposed by said City and remitting said tax to the
tax administrator. This certificate does not authorize any person
to conduct any unlawful business or to conduct any lawful business
in an unlawful manner, or to operate a transient lodging without strictly
complying with all of the local applicable laws, including but not
limited to those requiring a permit form any board, commission, department
or office of the City of Lake Oswego. This certificate does not constitute
a permit.
ii.
For transient lodging intermediaries:
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THIS TRANSIENT OCCUPANCY REGISTRATION CERTIFICATE signifies
that the person named on the face hereof has fulfilled the requirements
of the TRANSIENT LODGING TAX ARTICLE of Lake Oswego, Oregon, by registration
with the tax administrator for the purposes of collection from transients
the lodgings tax imposed by said City and remitting said tax to the
tax administrator. This certificate does not authorize any person
to conduct any unlawful business or to conduct any lawful business
in an unlawful manner, or to operate a transient lodging or to act
as a transient lodging intermediary without strictly complying with
all of the local applicable laws, including but not limited to those
requiring a permit form any board, commission, department or office
of the City of Lake Oswego. This certificate does not constitute a
permit.
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[Ord. No. 2064, 1-1-1993; Ord. No. 2529, Amended, 10-7-2008, Effective 1-1-2009; Ord. No. 2836, Amended, 1-7-2020]
1.
The tax imposed by LOC § 24.02.020 shall be paid by the transient to the operator or transient lodging intermediary at the time that rent is paid. All amounts of such taxes collected, less the collection reimbursement charge as provided in subsection (4) of this section, are due and payable to the tax administrator on a monthly basis on the fifteenth of the following month for the preceding month, and are delinquent on the last day of the month in which they are due.
2.
On
or before the fifteenth day of the month following each month of collection,
a return for the preceding monthly tax collections shall be filed
with the tax administrator. The returns shall be filed in such form
as the tax administrator may prescribe by every operator or transient
lodging intermediary liable for payment of tax.
3.
Returns
shall show the amount of tax collected or otherwise due for the related
period. The tax administrator may require returns to show the total
rentals and locations of transient lodging upon which tax was collected
or otherwise due, gross receipts of operator or transient lodging
intermediary within the City for such period and an explanation in
detail of any discrepancy between such amounts, and the amount of
rents exempt, if any.
4.
The
person required to file the return shall deliver the return, together
with the remittance of the amount of the tax due, to the tax administrator,
either by personal delivery, mail, or such electronic means as the
tax administrator shall authorize. The operator/transient lodging
intermediary collecting the rent may retain a collection reimbursement
charge of not more than 5% of the tax. If the return is mailed, the
postmark shall be considered the date of delivery for determining
delinquencies.
5.
For a good cause, the tax administrator may extend for not to exceed one month the time for making any return or payment of tax. No further extension shall be granted, except by the City Council. Any operator or transient lodging intermediary to whom an extension is granted shall pay interest at the rate of 1% per month on the amount of tax due without proration for a fraction of a month. If a return is not filed, and the tax and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties described in LOC § 24.02.080.
6.
Upon
request of the tax administrator, operators and transient lodging
intermediaries must provide all physical addresses of transient lodging
facilities within the City limits and the related contact information,
including the name and mailing address, of the general manager, agent,
owner, host or other responsible person for the location.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
1.
Original Delinquency. Any operator or transient lodging intermediary who has not been granted an extension of time for remittance of tax due and who fails to remit any tax imposed by LOC § 24.02.020 prior to delinquency shall pay a penalty of 10% of the amount of the tax due in addition to the amount of the tax.
2.
Continued
Delinquency. Any operator or transient lodging intermediary who has
not been granted an extension of time for remittance of tax due, and
who failed to pay 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 15% of the amount
of the tax due plus the amount of the tax the 10% penalty first imposed.
3.
Fraud. If the tax administrator determines that the nonpayment of any remittance due pursuant to this article is due to fraud or intent to evade the provisions of this article, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (1) and (2) of this section.
4.
Interest. In addition to the penalties imposed, any operator or transient lodging intermediary who fails to remit a tax imposed by LOC § 24.02.020 shall pay interest at the rate of one-half of 1% per month or a fraction thereof without proration for portions of a month, on the amount of the tax due, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
5.
Penalties
Merged with Tax. Every penalty imposed and such interest as accrues
under the provisions of this section shall be merged and become a
part of the tax required to be paid.
6.
Petition
for Waiver. Any operator or transient lodging intermediary who fails
to remit the tax herein levied within the time required shall pay
the penalties. The operator or transient lodging intermediary may
petition the tax administrator for waiver and refund of the penalty
or any portion thereof and the tax administrator may, if a good and
sufficient reason is shown, waive and direct a refund of the penalty
and any portion thereof.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
1.
If the tax administrator determines that the returns are incorrect, the tax administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns, or upon the basis of any information within the tax administrator’s possession. One or more deficiency determinations may be made of the amount due for one, or more than one, period, and the amount so determined shall be due and payable immediately upon service of notice as herein provided after which the amount determined is delinquent. Penalties on deficiencies shall be applied as set forth in LOC § 24.02.080.
2.
In making a determination, the tax administrator may offset any overpayments which may have been previously made for a period or periods against any underpayment for a subsequent period or periods or against penalties and interest on the underpayments. The interest on underpayments shall be computed in the manner set for in LOC § 24.02.080.
3.
The
tax administrator shall give to the operator or transient lodging
intermediary a written notice of his or her determination. The notice
may be served personally, by mail, or if an electronic means of communication
has been given by the operator or transient lodging intermediary,
by electronic means. If by mail, the notice shall be addressed to
the operator at the address as it appears on the records of the tax
administrator. In case of service by mail or any notice required by
these sections, the service is complete at the time of deposit in
the United States Post Office.
4.
Except
in the case of fraud or intent to evade this article or authorized
rules and regulations, every deficiency determination shall be made
and notice mailed within three years after the last day of the month
following the close of the monthly period for which the amount is
proposed to be determined or within three years after return is filed,
whichever period expires the later.
5.
Any
determination shall become due and payable upon receipt of notice
and shall become final within ten days after the tax administrator
has given notice. The operator or transient lodging intermediary may
petition for redemption and refund if the petition is filed before
the determination become final as herein provided.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
If any operator or transient lodging intermediary shall fail or refuse to collect the tax or to make any report and remittance of said tax or any portion thereof as required by this article, or makes a fraudulent return or otherwise willfully attempts to evade these sections, the tax administrator shall proceed in such manner as the tax administrator may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the tax administrator has determined the tax due that is imposed by this article from any operator or transient lodging intermediary who has failed or refused to collect the same and to report and remit said tax, the tax administrator shall proceed to determine and assess against such operator or transient lodging intermediary the tax, interest and penalties provided for by this article. In case such determination is made, the tax administrator shall give a notice pursuant to LOC § 24.02.090(4) of the amount so assessed. Such determination and notice shall be made and mailed within three years after discovery by the tax administrator of any fraud, intent to evade or failure or refusal to collect said tax, or failure to file a return. A determination shall become due and payable immediately upon receipt of notice and shall become final within ten days after the tax administrator has given notice. The operator or transient lodging intermediary may, however, petition for redemption and refund if the petition is filed before the determination becomes final.
[Ord. No. 2064, 1-1-1993; Ord. No. 2836, Amended, 1-7-2020]
If the tax administrator believes that the collection of any
tax or any amount of tax required to be collected and paid to the
City will be jeopardized by delay, or if any determination will be
jeopardized by delay, the tax administrator shall make a determination
of the tax or amount of tax required to be collected, noting the fact
upon the determination. The amount so determined shall be immediately
due and payable, and the operator or transient lodging intermediary
shall immediately pay such determination to the tax administrator
after service of notice. The operator may petition, after payment
has been made, for redemption and refund of such determination, if
the petition is filed within ten days from the date of service of
notice by the tax administrator.
[Ord. No. 2064, 1-1-1993; Ord. No. 2836, Amended, 1-7-2020; Ord. No. 2890, Amended, 3-17-2022]
1.
Any person against whom a determination is made under LOC §§ 24.02.090 to 24.02.110 or any person directly interested may petition for a redetermination and redemption and refund within the time required in LOC §§ 24.02.090 to 24.02.110. If a petition for redetermination and refund is not filed within the time required in LOC §§ 24.02.090 to 24.02.110, the determination becomes final at the expiration of the allowable time.
2.
If
a petition for redetermination and refund is filed within the allowable
period, the tax administrator shall reconsider the determination,
and, if the person has so requested in the petition, shall grant the
person an oral hearing and shall give the person ten days’ notice
of the time and place of the hearing. The tax administrator may continue
the hearing from time to time as may be necessary.
3.
The
tax administrator may decrease or increase the amount of the determination
as a result of the hearing and if an increase is determined such increase
shall be payable immediately after the hearing.
4.
The
order or decision of the tax administrator upon a petition for redemption
or redetermination and refund becomes final ten days after service
upon the petitioner of notice, unless appeal of such order or decision
is filed with the City Council within the ten days after service of
such notice.
5.
No
petition or appeal shall be effective for any purpose unless the petitioner
or appellant has first complied with the payment provisions.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020; Ord. No. 2890, Amended, 3-17-2022]
1.
Refunds
by City. Whenever the amount of any tax, penalty, or interest has
been paid more than once or has been erroneously or illegally collected
or received by the tax administrator under this article, it may be
refunded, provided a verified claim in writing, stating the specific
reason upon which the claim is founded, is filed with the tax administrator
within three years from the day of payment. The claim shall be made
on forms provided by the tax administrator. If the claim is approved
by the tax administrator, the excess amount collected or paid may
be refunded or may be credited on any amount then due and payable
from whom it was collected or by whom paid and the balance may be
refunded to such person, or their administrators, executors or assignees.
2.
Refunds
by City to Transient. Whenever the tax required by this article has
been collected by the operator or transient lodging intermediary and
deposited with the tax administrator and it is later determined that
the tax was erroneously or illegally collected or received by the
tax administrator, it may be refunded by the tax administrator to
the transient, provided a verified claim in writing, stating the specific
reason on which the claim is founded, is filed with the tax administrator
within three years from the date of payment.
3.
Refunds
by Operator to Tenant. Whenever the tax required by this article has
been collected and it is later determined that the tenant occupied
the transient lodging for a period exceeding 30 days without interruption,
the operator or transient lodging intermediary shall refund to such
tenant the tax previously collected from that tenant as a transient.
The operator or transient lodging intermediary shall account for such
collection and refund to the tax administrator. If the operator or
transient lodging intermediary has remitted the tax prior to refund
or credit to the tenant, the operator or transient lodging intermediary
shall be entitled to a corresponding refund under this section.
[Ord. No. 2064, 1-1-1993; Ord. No. 2836, Amended, 1-7-2020]
1.
The
tax administrator, after delinquencies or whenever the tax administrator
deems it necessary to ensure compliance with this chapter, may require
any operator or transient lodging intermediary to deposit with the
tax administrator such security in the form of cash, bond, or other
security as the tax administrator may determine. The amount of the
security shall be fixed by the tax administrator but shall not be
greater than twice the operator’s or transient lodging intermediary’s
estimated average monthly liability for the period for which the operator
or transient lodging intermediary files returns, determined in such
manner as the tax administrator deems proper, or $5,000, whichever
amount is lesser. The amount of the security may be increased or decreased
by the tax administrator subject to the limitations herein provided.
2.
At
any time within three years after any tax or any amount of tax required
to be collected becomes due and payable or at any time within three
years after any determination becomes final, the tax administrator
may bring an action in the courts of this state, or any other state,
or of the United States in the name of the City to collect the amount
delinquent together with penalties and interest.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
1.
Every
operator and transient lodging intermediary shall keep guest records
of room sales and accounting books and records of the room sales.
All records shall be retained by the operator or transient lodging
intermediary for a period of three years and six months after they
come into being.
2.
The
tax administrator, or any person authorized in writing by the tax
administrator, may examine during normal business hours the books,
papers and accounting records relating to room sales of any operator
or transient lodging intermediary, after notification to the operator
or transient lodging intermediary, and may investigate the business
of the operator or transient lodging intermediary and the records
of the location(s) of the transient lodging in order to verify the
accuracy of any return made, or if no return is made by the operator
or transient lodging intermediary, to ascertain and determine the
amount required to be paid.
3.
It
shall be unlawful for the tax administrator or any person having an
administrative or clerical duty under the provisions of this article
to make known in any manner whatever the business affairs, operations
or information obtained by an investigation of records and equipment
of any persons required to obtain a transient occupancy registration
certificate, or pay a transient occupancy tax, or any other persons
visited or examined in the discharge of official duty, or the amount
or source of income, profits, losses, expenditures, or any particular
thereof, set forth in any statement or application, or to permit any
statement or application, or copy of either, or any book containing
any abstract or particulars thereof to be seen or examined by any
person; provided, that nothing in this subsection shall be construed
to prevent:
a.
The
disclosure to, or the examination of records and equipment to another
City or state official, employee or agent for collection of taxes
for the sole purposes of administrating or enforcing any provision
of this article, or collecting taxes imposed hereunder.
b.
The
disclosure, after the filing of a written request to that effect,
to the taxpayer, receivers, trustees, executors, administrator, assignees,
and guarantors, if directly interested, of information as to any paid
tax, any unpaid tax or amount of tax required to be collected, or
interest and penalties; further provided, however, that the City Attorney
approves each such disclosure and that the tax administrator may refuse
to make any disclosure referred to in this subsection when in the
City Attorney’s opinion the public interest would suffer thereby.
c.
The
disclosure of the names and addresses of any persons to whom transient
occupancy registration certificates have been issued.
d.
The
disclosure of general statistics regarding taxes collected or transient
lodging business done in the City.
4.
The
tax administrator shall place all tax revenues into the general fund
of the City. Such revenues shall be allocated for expenditures pursuant
to State Local Budget Law.
[Ord. No. 2064, 1-1-1993; Ord. No. 2836, Amended, 1-7-2020]
Any person aggrieved by a final decision of the tax administrator
may appeal to the City Council by filing a notice of appeal with the
City Recorder within ten days of the serving or the mailing of the
notice of the decision given by the tax administrator. The tax administrator
shall submit the file of said appealed matter to the Mayor who shall
fix a time and place for hearing the appeal from the decision of the
tax administrator. The Mayor shall give the appellant not less than
ten days’ written notice of the time and place of the hearing.
[Ord. No. 2064, 1-1-1993; Ord. No. 2655, Amended, 9-30-2014; Ord. No. 2836, Amended, 1-7-2020]
Any operator, transient lodging intermediary or other person who shall fail or refuse to register as required herein, or who shall fail or refuse to furnish a return, supplemental return or other data required herein or by the tax administrator, or, with intent to defeat or evade the determination of any amount due hereunder, shall make, render, sign or verify any false or fraudulent report, commits an offense which constitutes a violation of this article, punishable upon conviction as a violation pursuant to LOC § 13.02.020.
