Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter:
"Hotel"
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, roominghouse, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, short-term rental (as defined in chapter
8.34), or other similar structure or portion thereof.
"Occupancy"
means the use or possession, or the right or entitlement
to the use or possession, of any hotel room, rooms or portion thereof,
in any hotel for dwelling, lodging or sleeping purposes.
"Operator"
means a 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.
"Person"
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.
"Rent"
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.
"Tax"
means the tax imposed by this chapter.
"Tax administrator"
means the director of finance or his or her designee. The
tax administrator is charged with interpreting the provisions of this
chapter.
"Transient"
means any human 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 periods of time extending both prior and subsequent
to the effective date of the ordinance codified in this chapter may
be considered.
(Code 1980, § 3.40.010; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014; Ord. No. 995 § 1, 2022)
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. 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 city.
(Code 1980, § 3.40.020; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014; Ord. No. 995 § 1, 2022)
No tax shall be imposed upon:
A. Any
officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty.
B. Any
federal or state officer or employee when on official business.
C. Any
other person at whom, or any occupancy as to which, it is beyond the
power of the city to impose the tax provided for in this chapter.
D. Any
amount subject to tax under the Sales and Use Tax Law (commencing
with
Revenue and Taxation Code section 6001) with respect to the sale
of food products. For purposes of this subsection, the term "food
products" means food and beverage products of every kind, regardless
of how or where served, and shall specifically include, but not be
limited to, alcoholic beverages and carbonated beverages of every
kind.
Except for subsection D above, no exemptions 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.
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(Ord. No. 995 § 1, 2022)
From the full amount of the tax collected and transmitted to
the director of finance pursuant to this chapter, each operator may
deduct and retain as for his or her administrative expense in the
collection of said tax, an amount equal to four percent of the total
tax to be paid.
(Code 1980, § 3.40.030; Ord. No. 197, § 1, 1983; Ord. No. 995 § 1, 2022)
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.
(Code 1980, § 3.40.040; Ord. No. 197, § 1, 1983; Ord. No. 995 § 1, 2022)
Within 30 days after commencing business, each operator of any
hotel renting occupancy to transients shall register said hotel with
the director of finance and obtain from him or her a transient occupancy
registration certificate to be at all times posted in a conspicuous
place on the premises. Every application for such a certificate shall
be made upon a form prescribed by the tax administrator and shall
set forth the name under which the operator transacts or intends to
transact business, the location of the place of business and such
other information as the tax administrator may require. The application
shall be signed by the owner of the hotel if a natural person; by
a member or partner, if association or partnership; by an executive
officer or some person specifically authorized by the corporation
to sign the application, if a corporation. The transient occupancy
registration certificate must be in effect at all times while the
business is in operation and shall be at all times posted in a conspicuous
place on the hotel premises. Said certificate shall, among other things,
state the following:
B. The
name of the operator;
C. The
address of the hotel;
D. The
day upon which the certificate was issued; and
E. "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 and does not apply in lieu of such other permits
which are otherwise required to operate."
(Code 1980, § 3.40.050; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014; Ord. No. 995 § 1, 2022)
Each operator shall, on or before the last day of the month following the close of each month, 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 from transient occupancies. Each such return shall contain a declaration under penalty of perjury, executed by the operator or its authorized agent, that to the best of the signatory's knowledge, the statements in the return are true, correct and complete. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax administrator. Amounts claimed on the return as exempt from the tax pursuant to section
3.40.030 shall be fully itemized and explained on the return or supporting schedule. At the time the return is filed, the tax fixed at the prevailing tax rate for the amount of occupancies charged or chargeable, which are not exempt from tax under section
3.40.030, 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 ensure collection of the tax and he or she may require further information on 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.
(Code 1980, § 3.40.060; Ord. No. 197, § 1, 1983; Ord. No. 995 § 1, 2022)
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.
C. Fraud. If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto, in addition to the penalties stated in subsections
A and
B of this section.
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 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.
(Code 1980, § 3.40.070; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014; Ord. No. 995 § 1, 2022)
If any operator shall fail or refuse to collect said tax and to make, within the time provided in this chapter, any report and remittance of said tax or 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, addressed to the operator so assessed, at his or her last known address. Such operator may, within ten 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 the 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 said notice why said 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
3.40.110.
(Code 1980, § 3.40.080; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014, Ord. No. 995 § 1, 2022)
Each operator shall notify the tax administrator, ten days prior
to the sale or cessation of business of a hotel for any reason and
returns and remittances are due immediately upon the sale or cessation
of business.
(Ord. No. 995 § 1, 2022)
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 manager, or his or her designee, by filing
notice of appeal with the city clerk within 15 days of the serving
or mailing of the determination of tax due. The appellant shall pay
a non-refundable fee in an amount established by resolution of the
city council for such appeal. The city clerk shall schedule an appeal
hearing with the city manager or designee within 15 days of an appeal
being filed. The city clerk shall give notice in writing to such operator
at his or her last known place of address. The decision of the city
manager or his or her designee shall contain factual findings and
legal conclusions which support the decisions and shall be final 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.
(Code 1980, § 3.40.090; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014; Ord. No. 995 § 1, 2022)
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, in the city, 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 right to inspect at
all reasonable times.
Such records shall be made available to the tax administrator or designee at all reasonable times to conduct audits for verification of the tax liability. The tax administrator may subpoena the records or use any other lawful method required to inspect the records if any operator refuses to make them available for examination upon request. If the above records are not provided by the hotel operator or are deemed incomplete or unacceptable by the tax administrator, a determination of the taxes, penalties, and interest due will be made by the tax administrator in the manner specified in section
3.40.090.
(Code 1980, § 3.40.100; Ord. No. 197, § 1, 1983; Ord. No. 995 § 1, 2022)
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. Except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, the city may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid. If the tax administrator determines that the failure to make any remittance or payment due under this chapter is due to fraud, the violation shall be punishable pursuant to section
3.40.150.
(Code 1980, § 3.40.110; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014; Ord. No. 995 § 1, 2022)
All moneys received by the city from the collection of transient
occupancy tax shall be paid into the general fund.
(Code 1980, § 3.40.120; Ord. No. 197, § 1, 1983; Ord. No. 995 § 1, 2022)
Any operator or other person violating any 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 county
jail for a period of not more than six months, or by both such fine
and imprisonment. Any operator or other person who fails or refuses
to register as required by 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 is guilty of a misdemeanor and
is punishable as aforesaid. Any person required to make, render, submit
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.
(Code 1980, § 3.40.130; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014; Ord. No. 995 § 1, 2022)
The tax imposed by this chapter became operative on July 1,
1983.
(Code 1980, § 3.40.140; Ord. No. 197, § 1, 1983; Ord. No. 870 (Recodification), 2014; Ord. No. 995 § 1, 2022)