This chapter shall be known as the "Uniform Transient Occupancy
Tax Ordinance."
(Prior code § 16-4.1)
For the purpose of this chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
shall be defined as any portion of a hotel which is designed
or intended for occupancy by a person for temporary lodging or sleeping
purposes.
shall be defined as set forth in the Zoning Ordinance of
the City of Bellflower. Whenever the phrase "hotel or motel" is used
in this chapter, such phrase shall be deemed to mean "hotel."
shall mean the use or possession, or the right to the use
or possession, of any guest room in any hotel.
shall mean 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/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 section and shall have the same duties and
liabilities as his/her principal. Compliance with the provisions of
this section by either the principal or the managing agent shall,
however, be considered to be compliance by both.
shall mean any individual, firm, partnership, joint venture,
association, social club, fraternal organization, joint stock company,
corporation, estate, trust, business trust, receiver, trustee, syndicate
or any other group or combination acting as a unit.
shall mean the consideration charged, whether or not received, for the occupancy of a guest room 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. Rent shall not include that portion of the consideration charged a transient for the provision of food or other services subject to sales tax under the provisions of Chapter 3.04 of this Code.
shall mean a tax imposed pursuant to the provisions of this
chapter.
shall mean the City Manager or designee.
shall mean any person who occupies or who is entitled to
the occupancy of a guest room or guest rooms, subject to the operator's
retention of control and right of access, for a period of 30 consecutive
calendar days, or less, counting portions of calendar days as full
days.
(Prior code § 16-4.2)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of 9% of the rent
charged by the operator. Such 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.
(Prior code § 16-4.3)
[1]
Editor's note: The people of the City of Bellflower at an
election conducted on Tuesday, April 12, 1988, voted to pass, approve
and adopt Ordinance No. 673 pursuant to the facts outlined in Bellflower
Resolution No. 87-126, a copy of which can be found on file in the
office of the City Clerk.
A.
Exemptions—General.
No tax shall be imposed upon:
1.
Any
person as to whom, or any occupancy as to which, it is beyond the
power of the City to impose the tax herein provided; and/or
2.
Any
officer or employee of a foreign government who is exempt by reason
of express provision of Federal law or international treaty.
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No claim for exemption pursuant to Subsection (A) of this section shall be granted except upon claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.
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B.
Tax on Complimentary Occupancy. Except as provided in Subsection (C) of this section, a tax shall be imposed for the occupancy of a room in a hotel or motel, where such occupancy is permitted by an operator on a "complimentary" basis, i.e., without charge, to any person. The amount of the tax imposed upon such complimentary occupancies, shall be based upon a rent which shall be deemed to be 80% of the rent which would otherwise have been charged for the room on the date or dates of such complimentary occupancy, according to the then effective schedule of rents for such room or rooms.
C.
Exemptions
for Certain Complimentary Occupancies. A tax shall not be levied upon
any of the following complimentary occupancies of a room in a hotel
or motel:
1.
If
the occupancy is of one permitted manager's living unit and manager's
storage unit, by the manager of the hotel or motel, if such is provided
without any charge to the manager; or
2.
If
the occupancy of a room in a hotel or motel is by an employee of the
operator and/or owner which room is utilized by such employee while
visiting the premises for business purposes; this exception shall
not apply to an employee of the owner or operator of the hotel or
motel who resides, permanently, in the hotel or motel, but shall apply
only to such an employee who is a resident of some community other
than a community located outside of the boundaries of Los Angeles
County; or
3.
If
the occupancy of a room in a hotel or motel is by a person who is
temporarily displaced by a local or regional disaster.
(Prior code § 16-4.4)
A.
Registration
Cards. The operator shall, as each room in a hotel is rented to a
transient, fill out and maintain on file a registration card which
contains, at a minimum, the following information:
1.
The
name of at least one person who will occupy, or who is entitled to
occupy, the room;
2.
The
total number of people who will occupy, or who are entitled to occupy,
the room;
3.
The
identification of room by number;
4.
The
date the occupancy commences and the expected date of the departure
of the transients; and
5.
The
daily rate charged and amount collected as and for rental of the room.
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Registration cards shall bear consecutive numbers which shall
be preprinted on the registration cards by a print shop or manufacturer
of the cards.
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B.
Daily
Summary Sheets. The operator of each hotel within the City shall maintain
a daily summary sheet for each day the hotel is open for business
containing, at a minimum, the following information:
C.
Bank
Accounts. The operator shall maintain in a banking institution one
or more accounts ("accounts") which shall be used exclusively for
the deposit of rentals and expenditures relating to the hotel. All
receipts from the operation of the hotel shall be deposited in such
accounts. Bank statements, deposit slips, cancelled checks and other
withdrawal forms shall be maintained on file by the operator.
The required registration cards filled out on the day of inspection
shall be made available for inspection and copying by the City immediately
upon demand. All other required registration cards, daily summary
sheets, business bank statements, cancelled checks and deposit and
withdrawal slips shall be made available for inspection and copying
by the City upon 10 working days notice from the City to the operator.
(Prior code § 16-4.5)
Within 30 days after the effective date of the ordinance codified
in this chapter or within 30 days after commencing business, whichever
is later, each operator of any hotel renting occupancy to transients
shall register such hotel with the Tax Administrator and obtain from
him/her a "Transient Occupancy Registration Certificate" to be at
all times posted in a conspicuous place on the premises. Such certificate
shall, among other things, state the following:
A.
The
name of the operator;
B.
The
address of the hotel;
C.
The
date upon which the certificate was issued; and
D.
"This
Transient Occupancy Registration certifies that the person named on
the face hereof has fulfilled the requirements of the Uniform Transient
Occupancy Tax Ordinance by registering with the Tax Administrator
for the purpose of collecting from transients the Transient Occupancy
Tax 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, nor to operate
a hotel without strictly complying with all local applicable laws,
including but not limited to those requiring a permit from any board,
commission, department or offices of this City. This certificate does
not constitute a permit."
(Prior code § 16-4.6)
Each operator shall, on or before the last day of the month
following the close of each calendar quarter or at the close of any
shorter reporting period which may be established by the Tax Administrator,
make a return to the Tax Administrator, on forms provided by him/her,
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.
The Tax Administrator may establish shorter reporting periods for
any certificate holder if he or she deems it necessary in order to
insure collection of the tax and he or she may require further information
in the return. Returns and payments are due immediately upon cessation
of business for any reason. All taxes collected by operators pursuant
to this chapter shall be held in trust for the account of the City
until payment thereof is made to the Tax Administrator.
(Prior code § 16-4.7)
A.
Original
Delinquency. Any operator who fails to pay to the City all taxes imposed
by this chapter within the time required for such payment, shall,
in addition to the tax due, pay a penalty in an amount equal to 10%
of the total amount of the delinquent taxes.
B.
Continued
Delinquency. If all, or any portion, of the delinquent tax remains
due and unpaid on the thirtieth day following the date the same became
delinquent, an additional penalty in the amount of 10% of the amount
of tax shall be imposed upon the operator.
C.
Demand
Notice. Any operator who fails to pay to the City all taxes imposed
by this chapter within the due date specified in the third demand
notice, shall, in addition to the tax and other penalties due, pay
a penalty in an amount equal to 20% of the total amount of the delinquent
taxes. The due date specified in a demand notice shall not be less
than seven calendar days from the date of the demand notice, and second
and third demand notices shall not be mailed in the time interval
of less than 14 calendar days of the previous demand notice. The first
notice shall be mailed on or after the date the operator first becomes
delinquent.
E.
Merger
of Penalties into Tax. Every penalty imposed upon a tax pursuant to
this chapter shall be deemed to merge into the tax to which it relates
and the same shall be deemed, for all purposes, to be a tax and shall
be due, payable and subject to collection as provided in this chapter.
F.
Interest.
Interest shall accrue on taxes and penalties due pursuant to this
chapter commencing on the thirty-first day following the date the
taxes became due, until paid in full, at an interest rate equal to
the rate of interest applied to judgments entered by a court of record
in the State of California.
(Prior code § 16-4.8)
If any operator shall fail or refuse to collect such tax and to make, within the time provided in this chapter, any report and remittance of such 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/her estimate of the tax due. As soon as the Tax Administrator shall procure 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 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/her last-known place of address. Such operator may within 10 days after the serving or mailing of such notice make application in writing to the Tax Administrator for a hearing 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 Tax Administrator shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 3.16.100.
(Prior code § 16-4.9)
Any operator aggrieved by any decision of the Tax Administrator
with respect to the amount of such tax, interest and penalties, if
any, may appeal to the City Council by filing a notice of appeal with
the City Clerk within 15 days of the serving or mailing of the determination
of tax due. The City Council shall fix a time and place for hearing
such appeal, and the City Clerk shall give notice in writing to such
operator at his/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.
(Prior code § 16-4.10)
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 documents and records
required to be maintained pursuant to this chapter and all other documents
and records as may be necessary to determine the amount of such tax
due pursuant to this chapter. The Tax Administrator shall have the
right to inspect all such documents and records at all reasonable
times.
(Prior code § 16-4.11)
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 one year 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 (A) of this section 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/her right thereto by written records showing entitlement
thereto.
(Prior code § 16-4.12)
A.
Tax
as Civil Debt.
1.
Tax
Due From Transient. Any tax imposed on a transient pursuant to the
provisions of this chapter, shall be deemed to be a civil debt owed
by such transient to the City; and
2.
Tax
Due from Operator. Any tax collected from a transient by an operator
which has not been paid to the City, for any reason, shall be deemed
to be a civil debt owed to the City by the operator; and
3.
Failure
to Collect. Where an operator fails, for any reason, to collect a
tax from a transient where such tax is lawfully imposed upon such
transient, the amount of such tax shall be deemed to be a civil debt
owed by the operator, whether or not the same is collected from such
transient.
4.
Obligation
of Operator. Each operator shall be obligated to pay to the City all
taxes actually collected, as well as the amount of taxes which were
lawfully imposed pursuant to this chapter but which, for any reason,
were not collected from the transients by the operator. The operator's
obligation to pay such taxes to the City shall include the obligation
to pay the City all penalties and interest due with respect to such
taxes as provided by applicable law, including this chapter.
B.
Litigation.
The Tax Administrator shall be empowered to file and prosecute such
civil actions as may be necessary to enforce the provisions of this
chapter. In any such civil action, if the City incurs attorneys' fees,
such attorneys' fees as well as other litigation costs, shall be recovered
by the City if it prevails in such litigation.
C.
Audits. The Tax Administrator may require any operator, upon reasonable written notice, to provide the Tax Administrator with access to the books and records of such operator relating to rentals charged by such operator which are subject to a tax pursuant to this chapter of this Code, for the purpose of conducting an audit thereof. If, as of a result of any such audit, it is determined that any return required to be filed by such operator pursuant to Section 3.16.070 hereof, is inaccurate and/or fails to include and report the correct amount of taxes due pursuant to this chapter, by an understatement of 2% or more, in addition to all other penalties and/or sanctions imposed pursuant to this chapter, including, but not limited to, penalties and interest pursuant to Section 3.16.080, the operator shall pay for the reasonable cost of such audit and shall, in addition, forthwith, pay to the City any and all taxes and penalties which are shown to be due as a result of such audit, regardless of whether the operator collected such taxes.
(Prior code § 16-4.13)
Whenever a hotel is sold, the former owner and/or operator shall, within 30 days following the date of the sale file the report required pursuant to Section 3.16.070 of this chapter for the period ending as of the date of sale of the hotel. Such owner and/or operator shall pay all taxes, penalties and interest, if any, due for the period ending upon the date of such sale. The new owner and/or operator of the hotel shall file the report required pursuant to Section 3.16.070 of this chapter covering the period commencing with the effective date of the sale through the close of the next calendar quarter.
(Prior code § 16-4.15)
