For purposes of this Chapter, the following are defined as follows:
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.
means a system of accounting in which the rent due from an
occupant is not entered into the record until the rent is paid.
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.
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.
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.
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.
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.
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.
means the gross hotel/motel room charge, exclusive of other
services.
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.
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.
means a person other than a transient lodging provider 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 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.
(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.
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)
