This Chapter shall be known as the "Uniform Transient
Occupancy Tax Ordinance of the City of Lompoc."
(Prior code § 2911)
For the purposes of this Chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
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, 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 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 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.
means the consideration charged whether or not received,
for the occupancy of 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 Management Services 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. In determining whether a person is a transient,
uninterrupted period of time extending both prior and subsequent to
the effective date of the ordinance codified in this Chapter[1] may be considered.
(Prior code § 2912)
[1]
Editor's note—The ordinance from which this Chapter
derives was passed September 1, 1964, to become effective 30 days
thereafter.
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of ten percent of
the rent charged by the operator. Such tax constitutes a debt owned
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 § 2913)
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.
(Prior code § 2915)
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 or 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 Certificate signifies 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 office of this City. This certificate does
not constitute a permit."
(Prior code § 2916)
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 or
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 § 2917)
A.
Original
Delinquency. Any operator who fails to remit any tax imposed by this
Chapter within the time required shall pay a penalty of ten percent
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
ten percent of the amount of the tax in addition to the amount of
the tax and the ten percent 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
one-half of one percent 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.
(Prior code § 2918)
If any operator shall fail or refuse to collect such tax and make, within the time provided in this Chapter, any report and remittance of such tax or any portion thereof required by this Chapter, then 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 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 or her last known place of address. Such operator may request a hearing before the Tax Administrator regarding the amount assessed by filing a notice of appeal in accordance with the requirements of Chapter 1.32 of this code. If application by the operator for a hearing is not made within the time prescribed in Chapter 1.32 of this code, then the tax, interest and penalties, if any, determined by the Tax Administrator shall become final and conclusive, immediately due payable; and the operator shall not be allowed to appeal the decision to the City Council, as provided in Section 3.12.090. If such application is made, then the Tax Administrator shall give notice of the hearing date, in the manner prescribed in Chapter 1.32 of this code, 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 20 business days after the effective date of the decision as defined in Section 1.32.050, unless an appeal is taken as provided in Section 3.12.090.
(Prior code § 2919; Ord. 1586(12) § 1; Ord.
1673(20) § 5)
Any operator aggrieved by the decision of the Tax Administrator following a hearing requested pursuant to Section 3.12.080 with respect to the amount of such tax, interest and penalties, if any, may appeal the decision to the city council by filing a notice of appeal in accordance with the requirements of Chapter 1.32 of this code. The finding of the 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 § 2920; Ord. 1586(12) § 2; Ord.
1673(20) § 6)
It shall be the duty of every operator liable for the collection
any 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.
(Prior code § 2921)
A.
Whenever the amount of any tax, interest or penalty has been overpaid, paid more than once, or erroneously or unlawfully collected or received by the City under this Chapter, it may be refunded as provided in Subsections B and C of this Section; provided that a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is found, is filed with the Tax Administrator within one year after 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 or her right thereto by written records showing entitlement
thereto.
(Prior code § 2922; Ord. 1526 § 1, 2006)
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.
(Prior code § 2923)
A.
Any
person violating any of the provisions of this Chapter shall be guilty
of a misdemeanor and shall be punishable therefor by a fine of not
more than $500.00 or by imprisonment in the City jail for a period
of not more than six months or by both such fine and imprisonment.
B.
Any
operator or other person who fails or refuses to register as required
herein, 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, 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 aforesaid.
(Prior code § 2924)
