For purposes of this Chapter, the following are defined as follows:
"Accrual accounting"
means a system of accounting in which the rent due from an occupant is entered into the record when the rent is earned, whether or not it is paid.
"Cash accounting"
means a system of accounting in which the rent due from an occupant is not entered into the record until the rent is paid.
"Hotel/motel"
means a part of a structure that is occupied or designed for short term occupancy for lodging or sleeping, including a hotel, inn, bed and breakfast house, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location or other similar structure. This shall include houses, cabins, condominiums, apartment units or other dwelling units or portions of any of these dwelling units that are used for temporary human occupancy. Without limiting the foregoing, a hotel/motel includes any and all forms of transient lodging. As used in this definition, hotel/motel does not include an apartment house where all tenants who have occupancy of all or part of the structure, rent on the basis of month to month or longer.
"Hotel/motel occupancy tax" or "tax"
means either the tax payable by the occupant or the aggregate amount of taxes due from an operator during the period for which the operator is required to report collections.
"Occupancy"
means the use or possession of, or the right to use or possess, a room in a hotel/motel for lodging or sleeping for a period of forty-five consecutive days or less.
"Occupant"
means any person who occupies or is entitled to occupy space in a hotel/motel for a period of forty-five consecutive days or less, counting portions of days as full days. The day an occupant checks out of a hotel/motel shall not be included in determining the forty-five-day period if the occupant is not charged rent for that day. A person occupying space in a hotel/motel shall be considered an occupant until a period of forty-five 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 person actually extends occupancy more than forty-five consecutive days. A person who pays for lodging on a monthly basis, regardless of the number of days in the month, shall not be considered an occupant.
"Operator"
means a person who is the proprietor of a hotel/motel in any capacity or is a transient lodging intermediary. When an operator's functions are performed through a managing agent of a type other than an employee, the managing agent shall also be considered an operator. For purposes of this Chapter, compliance by either the operator or the managing agent shall be considered compliance by both.
"Person"
is as defined in Title 1 and is intended to also include any social club, fraternal organization, fraternity, sorority, public or private dormitory or another group or combination acting as a unit.
"Rent"
means the gross hotel/motel room charge, exclusive of other services.
"Rental package plan"
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 the hotel/motel occupancy tax under this Chapter, shall be the same charge made for rent when consideration is not a part of a package plan.
"Transient lodging"
means:
(a) 
Hotel, motel and inn dwelling units that are used for temporary overnight human occupancy;
(b) 
Spaces used for parking recreational vehicles or erecting tents during periods of human occupancy; or
(c) 
Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units, that are used for temporary human occupancy.
"Transient lodging intermediary"
means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:
(a) 
Charges for occupancy of the transient lodging;
(b) 
Collects the consideration charged for occupancy of the transient lodging; or
(c) 
Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.
(Ord. 2968 § 1 (part), 1996; Ord. No. 3490, § 1, 9-25-2017; Ord. No. 3509, § 1, 9-24-2018)
All hotel/motel operators shall collect a hotel/motel occupancy tax in the amount set by Council resolution from each occupant for the privilege of occupying a hotel/motel room in the City. The tax constitutes a debt owed by the occupant to the City, and the debt is extinguished only when the tax is remitted by the operator to the City. The occupant shall pay the tax to the operator at the time rent is paid. The operator shall enter the tax into the record when rent is collected if the operator keeps records on the cash-accounting basis, and when earned if the operator keeps records on the accrual-accounting basis. If the rent is paid in installments, a proportionate share of the tax shall be paid by the occupant to the operator with each installment. In all cases, rent paid or charged for occupancy shall exclude the sale of goods, services or commodities other than the furnishing of rooms, accommodations and parking spaces in mobile home parks or trailer parks. If for any reason the tax due is not paid to the operator of the hotel/motel, the Finance Director may require that such tax shall be paid directly to the City.
(Ord. 2968 § 1 (part), 1996)
A. 
The tax collected or accrued by a hotel/motel operator constitutes a debt owed by the operator to the City.
B. 
In cases of credit or deferred payment of rent, the payment of tax to the operator may be deferred until the rent is paid, and the operator shall not be liable for the tax until credits are paid or deferred payments are made. Adjustments may be made for uncollectible accounts.
C. 
The Finance Director shall enforce this Chapter and may adopt rules and regulations, including temporary rules, necessary for enforcement by following the procedures prescribed for the City Recorder in Chapter 9.102.
(Ord. 2968 § 1 (part), 1996)
An operator shall collect the tax when the rent is paid by the occupant. The amount of tax shall be stated separately in the operator's records and on the receipt given by the operator. An operator shall not advertise that the tax will not be added to the rent, that a portion of it will be assumed or absorbed by the operator, or that a portion will be refunded, except in the manner provided by this Chapter.
(Ord. 2968 § 1 (part), 1996)
A. 
An occupant, after staying forty-five consecutive days; or after occupancy exceeds forty-five consecutive days.
B. 
An occupant whose rent is less than five dollars per day.
C. 
Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home or home for elderly people.
(Ord. 2968 § 1 (part), 1996; Ord. No. 3490, § 2, 9-25-2017)
A. 
Every person engaging in or about to engage in business as an operator of a hotel/motel in this City shall register such business with the City Recorder as required by Roseburg Municipal Code Chapter 9.02 and with the Finance Director for purposes of compliance with this Chapter. Operators must register with the Finance Director within fifteen calendar days after receiving a general business registration certificate from the City Recorder. The privilege of tax 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. The tax registration form, as provided by the Finance Director, shall set forth the name under which an operator transacts or intends to transact business, the location of the place or places of business and such other information to facilitate the collection of the tax as the Finance Director may require. The tax registration form shall be signed by the operator. The Finance Director shall, within ten days after registration, issue without charge, a tax certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business for each registrant. Tax certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Finance Director 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.
B. 
Occupancy tax certificates shall, among other things, state the following:
1. 
The name of the operator;
2. 
The address of the hotel/motel;
3. 
The date upon which the tax certificate was issued; and
4. 
"This Hotel/Motel Occupancy Tax Registration Certificate signifies that the person named on the face thereof has fulfilled the requirements of the Hotel/Motel Occupancy Tax Ordinance of the City of Roseburg by registering with the Finance Director for the purpose of collecting from occupants, the occupancy room tax imposed by said City and remitting said tax to the Finance Director. 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 hotel/motel without strictly complying with all applicable local laws."
(Ord. 2968 § 1 (part), 1996)
A. 
The taxes collected by an operator are payable to the Finance Director on a quarterly basis on the fifteenth day of the following month for the preceding three months, and are delinquent on the last day of the month in which they are due. The initial return may be for less than the three months preceding the due date. The quarters are:
B. 
A return showing tax collections for the preceding quarter shall be filed with the Finance Director on a form prescribed by the City before the last day of the month following each collection quarter.
C. 
The operator may withhold five percent of the tax to cover the expense of collecting and remitting the tax.
D. 
Returns shall show the amount of tax collected or due for the related period. The Finance Director may require returns to show the total rooms on which the tax was collected or is due, gross receipts of the operator for the period, a detailed explanation of any discrepancy between the amounts and the number of rooms exempt.
E. 
The operator shall deliver the return and the tax due to the Finance Director's office. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.
F. 
For good cause, the Finance Director may extend the time for filing a return or paying the tax, for not more than one month. Further extension may be granted only by the City Manager. An operator to whom an extension is granted shall pay interest at the rate of 1.5 percent per month on the amount of tax due, without proration for a fraction of a month. If a return is not filed and if the tax and interest due are not paid by the end of the extension granted, the interest shall become a part of the tax for computation of penalties prescribed in Section 9.16.070.
G. 
The Finance Director may require returns and payment of the taxes for other than quarterly periods in individual cases to ensure payment or to facilitate collection by the City.
(Ord. 2968 § 1 (part) 1996; Ord. 3065 § 1, 2000)
A. 
Original Delinquency. An operator who has not been granted an extension of time for remittance of tax due and who fails to remit the tax prior to delinquency shall pay a penalty of ten percent of the tax due in addition to the tax.
B. 
Continued Delinquency. An operator who has not been granted an extension of time for remittance of tax due and who fails to pay a delinquent remittance before the expiration of thirty days following the date on which the remittance became delinquent, shall pay a second delinquency penalty of fifteen percent of the tax due, the amount of the tax and the ten-percent penalty first imposed.
C. 
Fraud. If the Finance Director determines that nonpayment of a remittance is due to fraud or intent to evade the tax, a penalty of twenty-five percent of the tax shall be added to the penalties stated in Subsections A and B of this Section.
D. 
Interest. In addition to the penalties imposed by this Section, an operator who fails to remit the required tax shall pay interest at the rate of 1.5 percent per month, without proration for portions of a month, on the tax due, exclusive of penalties, from the date on which the tax first became delinquent until paid.
E. 
Penalties Merged With Tax. Each penalty imposed and the interest accrued under provisions of this Section shall be merged with and become part of the tax required to be paid.
F. 
A person against whom a determination is made under this Section, or a person financially interested in the determination, may petition the Finance Director for a review of the determination, if the petition is filed before the determination becomes final. If the petition is so filed, the Finance Director shall reconsider the determination, and if the person has so requested in the petition, shall grant the person an oral hearing and give the person ten days' notice of the time and place of the hearing. The Finance Director may increase or decrease the amount of the determination as a result of the hearing. If an increase is determined, it shall be paid immediately after the hearing.
G. 
The decision of the Finance Director upon a petition for review is final unless an appeal is filed in accordance with Section 9.16.180.
H. 
No petition for such review may be filed unless the petitioner first pays the amount to which the petition pertains.
(Ord. 2968 § 1 (part), 1996)
A. 
Deficiency Determination. If the Finance Director determines that the returns are incorrect, the Finance Director 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 Finance Director's possession or that may come into the Finance Director'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 Section 9.16.070.
1. 
In making a determination, the Finance Director shall offset overpayments, if any, 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 forth in Section 9.16.070.
2. 
The Finance Director shall give to the operator or occupant a written notice of the determination. The notice may be served personally or by mail; if by mail, the notice shall be addressed to the operator at the address as it appears in the records of the Finance Director. In case of service by mail of any notice required by this Chapter, the service is complete at the time of deposit in the United States post office.
3. 
Except in the case of fraud, intent to evade this Chapter or authorized rules and regulations, every deficiency determination shall be made and notice thereof 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 the return is filed, whichever period expires the later.
4. 
Any determination shall become due and payable immediately upon receipt of notice and shall become final within ten days after the Finance Director has given notice thereof; provided, however, the operator may petition redemption and refund if the petition is filed before the determination becomes final as herein provided.
B. 
Fraud, Refusal to Collect, Evasion. If any operator fails or refuses to collect said tax, or to make, within the time provided in this Chapter, any reports and remittance of said tax or any portion thereof required by this Chapter, or makes a fraudulent return or otherwise wilfully attempts to evade this Chapter, the Finance Director shall proceed in such manner as the Director may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Finance Director has determined the tax due that is imposed by this Chapter from any operator who has failed or refused to collect the same and to report and remit said tax, the Director 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 Finance Director shall give a notice in the manner set forth in the above Subsection A, of the amount so assessed. Such determination and notice shall be made and mailed within three years after discovery by the Finance Director of any fraud, intent to evade or failure or refusal to collect said tax, or failure to file return. Any determination shall become final within ten days after the Finance Director has given notice thereof; provided, however, the operator may petition redemption and refund if the petition is filed before the determination becomes final as herein provided.
C. 
Operator Delay. If the Finance Director 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 Finance Director shall thereupon make a determination of the tax or amount of tax required to be collected, noting the fact upon the determination. The amount so determined as herein provided shall be immediately due and payable, and the operator shall immediately pay same determination to the City after service of notice thereof; provided, however, 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 notice by the Finance Director.
(Ord. 2968 § 1 (part), 1996)
A. 
An operator against whom a determination is made under Section 9.16.080, or a person directly interested, may petition for a redetermination, redemption and refund. If a petition for redetermination and refund is not filed within the time required, the determination is final upon expiration of the allowable time.
B. 
If a petition of redetermination and refund is filed within the allowable period, the Finance Director shall reconsider the determination and, if the operator requested a hearing in the petition, shall grant the hearing and give the operator ten days' notice of the time and place of the hearing. The Finance Director may continue the hearing if necessary.
C. 
The Finance Director may change the amount of the determination as a result of the hearing. If an increase is determined, the increase is payable immediately after the hearing.
D. 
The decision of the Finance Director on a petition for redetermination becomes final ten days after service of notice on the petitioner unless appeal of the decision is filed with the City Manager within ten days after notice is served.
E. 
A petition for redetermination or an appeal is not effective unless the operator has complied with payment provisions.
(Ord. 2968 § 1 (part), 1996)
A. 
The Finance Director may require an operator to deposit security in the form of cash, bond or certified check. The amount of security shall be fixed by the Finance Director and shall not be greater than twice the operator's estimated average quarterly liability for the period for which the operator files returns or five thousand dollars, whichever amount is less.
B. 
Within three years after the tax becomes payable or within three years after a determination becomes final, the Finance Director may bring an action in the name of the City in the courts of this state, another state or the United States to collect the amount delinquent, penalties and interest.
(Ord. 2968 § 1 (part), 1996)
A. 
The tax, interest, penalty and filing fees paid to the Finance Director and any advertising cost incurred when the tax becomes delinquent shall be a lien from the date of its recording with the County Clerk until the tax is paid. The lien shall be superior to all subsequently recorded liens on all tangible personal property in the operator's hotel. The lien may be foreclosed and the necessary property may be sold to discharge the lien.
B. 
Notice of the lien shall be issued by the Finance Director when the operator has defaulted in payment of the tax, interest and penalty. A copy of the notice shall be sent by certified mail to the operator.
C. 
Personal property subject to the lien may be sold at public auction after thirty days' notice published in a newspaper of general circulation in the City.
D. 
A lien for the tax, interest and penalty shall be released by the Finance Director when the full amount has been paid to the City. The operator or person making the payment shall receive a receipt stating that the full amount of the tax, interest and penalty has been paid, that the lien is released and that the record of the lien is satisfied.
(Ord. 2968 § 1 (part), 1996)
When the tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the Finance Director, it may be refunded if a written, verified claim stating the specific reason for the claim is filed within three years from the date of payment. The claim shall be submitted on forms provided by the Finance Director. If the claim is approved, the excess amount may be refunded to the operator or it may be credited to an amount payable by the operator and any balance refunded. The Finance Director may refund tax, penalty or interest, if it has been erroneously or illegally collected or received at any time.
(Ord. 2968 § 1 (part), 1996)
If the tax has been collected by the operator and deposited with the Finance Director and it is later determined that the tax was erroneously or illegally collected or received by the Finance Director, it may be refunded to the occupant if a written, verified claim stating the specific reason for the claim is filed with the Finance Director within three years from the date of payment.
(Ord. 2968 § 1 (part), 1996)
If the tax has been collected by the operator for an occupancy after it exceeds forty-five consecutive days and it is later determined that the occupant occupied the hotel/motel for a period not exceeding forty-five consecutive days, the operator shall refund the tax to the occupant. The operator shall account for the collection and refund to the Finance Director. If the operator has remitted the tax prior to refund or credit to the occupant, the operator shall be entitled to a corresponding refund.
(Ord. 2968 § 1 (part), 1996)
A. 
Every operator shall keep occupant records, accounting book and records of room charges for a period of three years and six months.
B. 
During normal business hours and after notifying the operator, the Finance Director may examine books, papers and accounting records related to room charges to verify the accuracy of a return or, if no return is made, to determine the amount to be paid.
(Ord. 2968 § 1 (part), 1996)
The Finance Administrator shall not make known in any manner, the business affairs or operations, or information obtained by an investigation of records and equipment, of a person required to file a return or pay a hotel/motel occupancy tax or a person visited or examined in the discharge of official duty; the amount or source of income, profits, losses or expenditures contained in a statement or application; permit a statement or application, or a copy of either, or a book containing an abstract or particulars to be seen or examined by any person. However, nothing in this Section shall be construed to prevent:
A. 
Disclosure to, or examination of, records and equipment of a City official, employee or agent for collecting taxes for the purpose of administering or enforcing the provisions or collecting the taxes imposed by this Chapter;
B. 
Disclosure, after filing a written request, to the taxpayer, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information concerning tax paid, unpaid tax, amount of tax required to be collected or interest and penalties. However, the City Attorney shall approve each disclosure, and the Finance Director may refuse to make a disclosure referred to in this Subsection when, in the Finance Director's opinion, the public interest would suffer;
C. 
Disclosure of names and addresses of persons making returns;
D. 
Disclosure of general statistics regarding taxes collected or business done in the City.
(Ord. 2968 § 1 (part), 1996)
All hotel/motel occupancy tax revenues received by the City shall be deposited with the hotel/motel fund. The tax revenues received by the City, after deducting the City's cost of administration and enforcement of the tax, shall be used as follows: 57.25 percent for tourist promotion; 32.89 percent for street lights, signals and sidewalks; and 9.86 percent for economic development.
(Ord. 2968 § 1 (part), 1996; Ord. 3065 § 2, 2000; Ord. 3081 § 1, 2000; Ord. 3108 § 1, 2002)
A person aggrieved by a Decision of the Finance Director may appeal to the City Manager in accordance with Roseburg Municipal Code section 9.100.050. The City Manager shall process the appeal in accordance with Roseburg Municipal Code Chapter 9.100.
(Ord. 2968 § 1 (part), 1996; Ord. No. 3352, § 1, 6-14-2010)