This chapter shall be known as the "Uniform Transient Occupancy
Tax Law of the City."
(Ord. 30 § 3-1.01, 1980)
Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter:
means any structure, or any portion of any structure, which
is occupied or intended or designed for occupancy by transients for
dwelling, lodging or sleeping purposes, and includes any hotel, inn,
tourist home or house, motel, studio hotel, bachelor hotel, lodginghouse,
rooming house, apartment house, dormitory, public or private club,
mobile home or house trailer at a fixed location located outside a
mobile home park, 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 the person who is proprietor of the hotel, whether
in the capacity of owner, lessee, sublessee, mortgagee in possession,
licensee, or any other capacity. Where the operator performs his or
her functions through a managing agent of any type or character other
than an employee, the managing agent shall also be deemed an operator
for the purposes of this chapter and shall have the same duties and
liabilities as his or her principal. Compliance with the provisions
of this chapter by either the principal or the managing agent shall,
however, be considered to be compliance by both.
means the consideration charged, whether or not received,
for the occupancy or 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 City Finance Director.
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.
(Ord. 30 § 3-1.02, 1980)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of 10% of the rent
charged by the operator. Said tax constitutes a debt owed by the transient
to the City which is extinguished only by payment to the operator
or to the City. The transient shall pay the tax 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 Administrator may require that such
tax shall be paid directly to the Tax Administrator.
(Ord. 30 § 3-3.03, 1980; Ord. 257 § 1 (Exh. A § 1), 1992; Ord. 405 § 1, 2002)
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 provided in this chapter;
(b)
Any
officer or employee of a foreign government who is exempt by reason
of express provision of Federal law or international treaty;
(c)
The
rental of a mobile home when the tenant is an employee of the owner
or operator of the mobile home.
No exemption shall be granted except upon a claim therefor made
at the time the rent is collected and under penalty of perjury upon
a form prescribed by the Tax Administrator.
(Ord. 30 § 3-1.04, 1980)
Each operator shall collect the tax imposed by this chapter
to the same extent and at the same time as the rent is collected from
every transient. The amount of tax shall be separately stated from
the amount of the rent charged, and each transient shall receive a
receipt for payment from the operator. No operator of a hotel shall
advertise or state in any manner, whether directly or indirectly,
that the tax or any part thereof will be assumed or absorbed by the
operator, or that it will not be added to the rent, or that, if added,
any part will be refunded except in the manner hereinafter provided.
(Ord. 30 § 3-1.05, 1980)
Prior to commencing business, each operator of any hotel renting
occupancy to transients shall register the hotel with the Tax Administrator
through the means of obtaining a business license. The Tax Administrator
will insure that the operator then receives all necessary forms for
collection and reporting of occupancy taxes.
(Ord. 30 § 3-1.06, 1980)
(a)
Each
operator shall file a tax return quarterly starting with the first
calendar quarter during which the hotel commenced businesses. On a
quarterly basis, each operator shall make a return to the Tax Administrator
on forms provided by the Tax Administrator 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 Administrator. Any additional information
which the Tax Administrator may deem necessary in order to insure
collections shall be included with 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 Administrator.
(b)
If
circumstances warrant, due either to the amount of the tax or delays
in receiving the tax remittance, the Tax Administrator may require
an operator to file a tax return on a more frequent basis than quarterly
and may also require the operator to remit the full amount of the
tax collected at that time.
(Ord. 30 § 3-1.07, 1980; Ord. 257 § 1 (Exh. A § 2), 1992)
(a)
Original
Delinquency. Any operator who fails to remit any tax imposed by this
chapter within the time required shall pay a penalty of $200 and 10%
of the amount of the tax in addition to the amount of the tax.
(b)
Continued
Delinquency. Any operator who fails to remit any delinquent remittance
on or before a period of 30 days following the date on which the remittance
first became delinquent shall pay a second delinquency penalty of
10% of the amount of the tax in addition to the amount of the tax
and the 10% penalty first imposed.
(d)
Interest.
In addition to the penalties imposed, any operator who fails to remit
any tax imposed by this chapter shall pay interest at the rate of
1% per month or fraction thereof on the amount of the tax, exclusive
of penalties, from the date on which the remittance first became delinquent
until paid.
(e)
Penalties
Merged with Tax. Every penalty imposed and such interest as accrues
under the provisions of this section shall become a part of the tax
herein required to be paid.
(Ord. 30 § 3-1.08, 1980; Ord. 257 § 1 (Exh. A §§
3, 4), 1992)
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 the tax or any portion thereof required by this chapter, the Tax Administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Administrator procures such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Tax Administrator 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 or her last known place of address. The operator may, within 10 days after serving or mailing of such notice, make application in writing to the Tax Administrator for a hearing before the City Manager on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such application is made, the City Manager shall give not less than five days' written notice in the manner prescribed in this section to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for the tax, interest and penalties. At such hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed. After the hearing, the City Manager shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section 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 3-3.10.
(Ord. 30 § 3-1.09, 1980)
Any operator aggrieved by any decision of the City Manager with
respect to the amount of the 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
the appeal, and the City Clerk shall give notice in writing to such
operator at his or her last known place of address. The findings of
the 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.
(Ord. 30 § 3-1.10, 1980)
It shall be the duty of every operator liable for the collection
and payment to the City of any tax imposed by this chapter to keep
and preserve, for a period of three years, all records as may be necessary
to determine the amount of such tax as he or she may have been liable
for the collection of and payment to the City, which records the Tax
Administrator shall have the right to inspect at all reasonable times.
(Ord. 30 § 3-1.11, 1980)
(a)
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in subsections (b) and (c) 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 Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.
(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 Administrator 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 (b) but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator 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 section unless the
claimant establishes his or her right thereto by written records showing
entitlement thereto.
(Ord. 30 § 3-1.12, 1980)
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 for the
recovery of such amount.
(Ord. 30 § 3-1.13, 1980)
In addition to any other penalty provided by this Code or by
law, any operator or other person who fails or refuses to register
as required in this chapter, or to furnish any return required to
be made, or who fails or refuses to furnish a supplemental return
or other data required by the Tax Administrator, or who renders a
false or fraudulent return or claim, or who fails or refuses to remit
the full amount of the tax collected is guilty of a misdemeanor, and
is punishable as aforesaid. Any person required to make, render, sign
or verify any report or claim who makes any false or fraudulent report
or claim with intent to defeat or evade the determination of any amount
due required by this chapter to be made, is guilty of a misdemeanor
and is punishable as provided by law.
(Ord. 30 § 3-1.14, 1980; Ord. 257 (Exh. A § 5), 1992)
