This chapter shall be known as the "Uniform Transient Occupancy Tax Ordinance" of the city.
(Prior code § 5-164.1)
For the purposes of this chapter, the following words and phrases shall have the meanings ascribed to them unless otherwise noted:
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, any dwelling used for home-sharing as defined in Section 5.110.030, motel, studio hotel, boarding house, 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 portions thereof, in any hotel for dwelling, lodging or sleeping purposes.
means the person who is proprietor of the hotel, whether in a capacity of owner, lessee, sub-lessee, 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 and is limited to, a written contract signed by both the landlord and the tenant, legally enforceable by either party, for a rental period of not less than 31 consecutive days. "Qualified rental agreement" shall expressly exclude: (1) any agreement regardless of length of the rental term which is terminated for any reason by either party or by mutual consent prior to the thirty-first (31st) consecutive day of the tenancy; or (2) any agreement regardless of the length of the rental term which is for occupancy of space in an establishment which is authorized as a hotel as defined herein; or (3) any agreement regardless of the length of the rental term for occupancy of space by any recreational vehicle as defined by Section 799.24 of the Civil Code of the state of California or any successor provision thereto; or (4) any agreement which would be unlawful or constitute a violation of law.
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 director of administrative services of the city of Glendale, or his or her authorized representative.
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 shall be deemed to be a transient until the thirty-first (31st) consecutive day of such occupancy and the tax shall be due upon all rent collected or accruing prior to said thirty-first (31st) consecutive day unless the occupancy is pursuant to a qualified rental agreement. 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.
(Prior code § 5-164.2; Ord. 5271 § 2, 2001; Ord. 5834 § 1, 2014; Ord. 5941 § 1, 2019)
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 12% 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 city.
(Prior code § 5-164.3; Ord. 5834 § 2, 2014; Res. 14-229 § 3, 2015)
A.
Exemptions. No tax shall be imposed upon:
1.
A person occupying a hotel room under a qualified rental agreement pursuant Glendale Municipal Code Section 4.32.020;
2.
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;
3.
Any federal or state of California officer or employee when on official business;
4.
Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty;
5.
Occupancy provided without charge in money or otherwise.
B.
Eligibility. No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. The tax administrator shall determine the eligibility of any person who asserts a right to an exemption from the tax imposed by this chapter.
(Prior code § 5-164.4; Ord. 5834 § 3, 2014; Ord. 5893 § 1, 2016)
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 § 5-164.5)
Letting of rooms to minors shall be prohibited. Any person or corporation owning, controlling or managing any hotel in the city, who rents or lets any room or rooms to, or allows any room or rooms to be occupied by any minor under the age of 18 years, unless such minor is accompanied by his or her parent, parents or legal guardian, shall immediately by telephone, and within 24 hours by written report, notify the Glendale police department of such fact.
(Ord. 5271 § 3, 2001)
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 the tax administrator a "transient occupancy registration certificate" to be at all times posted in a conspicuous place on the premises. This section shall be applicable to home-sharing upon the effective date of Chapter
Such certificate shall, among other things, have 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.
A statement to read:
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 city. 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 § 5-164.6; Ord. 5271 § 4, 2001; Ord. 5834, § 4, 7-22-2014; Ord. 5941 § 2, 2019)
A.
Every manager or person in control of any hotel in the city shall keep a register for the registration of transient guests. The guest register shall at all times be open and subject to reasonable inspection by city officials or by any law enforcement officer in the city.
B.
Guests Must Register. No person in control of any hotel in the city shall let or assign for temporary or transient occupancy any suite, room or bed in that hotel, to any person until after such person shall have registered his or her name and address in the register herein provided to be kept, and thereafter such register shall be made to show correctly the year, month, day and hour of the arrival of such person at the hotel and the number of the suite or room let or assigned to such guest; and such person in control of such hotel or the letting of any suite, room or bed therein shall at the time of the departure of each guest, endorse upon such register the date of such departure, nor shall any person erase or alter any name or address written in such register.
C.
Registration Information Required. The operator of any hotel shall keep a register on forms approved by or supplied by the city, of the names and home or business addresses of all persons to be accommodated with the length of stay indicated. At the time of registration, the operator or his or her employee shall verify the identification of the registrant by requesting to see, and copying onto the registration form any of the following: the registrant's valid driver's license number, the registrant's valid military identification, the registrant's valid passport number and country of issuance, a valid credit card number issued in the registrant's name, and/or a credit card verification of a credit card issued in the registrant's name. The operator or his or her employee must also include on the registration forms the make, type and license number of the registrant's automobile, trailer or other vehicle, and the state in which such vehicle is registered and the year of registration, for any vehicle that is parked on the premises. Hotels that can demonstrate that they take sufficient reasonable steps to control access to and from parking areas on the premises shall not be required to include this information on registration forms. Such sufficient reasonable steps to control access to and from parking areas shall include, but not be limited to, valet parking, automated access gates, and parking attendants.
D.
Pre-Arrival Registration. In the event that the hotel utilizes a pre-arrival registration or approval procedure that obviates the requirement for an arriving guest to go to the front desk and provide information typically required as part of the hotel's customary registration process, the hotel shall not be required to comply with subsection C of this section; provided, however, that the hotel's pre-arrival registration or approval procedure must be submitted to and approved by the city manager or designee, and the facility must obtain such guest related information of the type specified in subsection C as the city manager might reasonably require.
E.
Illegal Registration. No person shall register at any hotel in the city, under the name of any other person, or by any assumed, false or fictitious name. No person placing any information required by this section shall falsely or inaccurately state such information.
(Ord. 5271 § 5, 2001)
A.
General. Each operator shall, within 25 days following the close of each calendar month 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 city. 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. The tax administrator may require further information in a return.
B.
Extensions. Upon receipt of a written request of a taxpayer, and for good cause, the tax administrator may extend the time for filing any statement required pursuant to this chapter for a period of not to exceed an additional 60 days, (for a total not to exceed 85 days) provided that the time for filing the required statement has not already passed when the request is received. No penalty for delinquent payment shall accrue by reason of such extension. Interest shall accrue during said extension at the rate of one-half of one percent per month, prorated for any portion thereof.
(Prior code § 5-164.7; Ord. 5834 § 5, 2014; Ord. 5893 § 2, 2016)
A.
Posting of Rates. Every manager or person in control of a hotel in the city shall post in a conspicuous place in each room or apartment which is for rent or hire, a printed statement of the specific charge or rate of charges by the day, week or month to be charged for said room or rooms.
B.
Charges in Excess of Rates Posted—Prohibited. No charge or sum shall be collected or received by any manager or person in control of a hotel for any greater sum than entitled to under the statement of charges or rates posted.
C.
Posting of Rules and Regulations of Establishments. Every manager or person in control of a hotel is required to post in a conspicuous place on the premises a printed statement of the general rules and regulations of said hotel.
D.
Hourly Rates. No person or business providing transient sleeping accommodations in any hotel shall charge or accept money or other consideration by an hourly rate or any rate less than that which is charged or accepted for one full day's accommodations within any 24 hour period.
(Ord. 5271 § 6, 2001)
A.
Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 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 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 required to be paid by this section.
F.
Civil Penalties. Any violation of this chapter, and any failure to pay assessed penalties, delinquencies, or interest specified herein may result in alternative remedies, such as referral to a collection agency, civil action, or any other legal remedy.
G.
Criminal Penalties. In addition to the penalties, delinquencies, interest, or other consequences set forth in subsections A through E above, any operator who fails or refuses to collect the tax, fails or refuses to make any return, fails or refuses to keep adequate records or open them up for inspection by the city, fails or refuses to furnish other data reasonably requested by the tax administrator, or makes a false or fraudulent return with intent to evade the tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished pursuant to Glendale Municipal Code Section 1.20.010. Each and every day during any portion of which any violation is committed, continued, or permitted, shall constitute a separate offense and shall be punished accordingly.
H.
Waiver. Notwithstanding any provision in this chapter to the contrary, the tax administrator may waive any penalty or interest, or any portion thereof, imposed upon a person required to collect and/or remit for failure to collect the tax imposed by this chapter if the non-collection occurred in good faith. In determining whether the non-collection was in good faith, the tax administrator will take into consideration industry practice or other objective precedents.
(Prior code § 5-164.8; Ord. 5834 § 6, 2014; Ord. 5893 § 3, 2016)
A.
Determination. 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 a manner as the tax administrator 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 the tax administrator 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, the tax administrator 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 the operator's last known place of address.
B.
Hearing. 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 in this section 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 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 by Section 4.32.100.
C.
Collection. 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.
D.
Liens. When the fines, penalties, and related costs are not paid within the prescribed time, the amount of those fines, penalties, and their related costs may be recorded as a lien upon and against the hotel without further hearing, subject to notice of the lien as required by law.
(Prior code § 5-164.9; Ord. 5834 § 8, 2014; Ord. 5893 § 4, 2016)
A.
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 council within the time and in the manner provided in Chapter 2.88. Any amount found to be due upon the hearing of such appeal shall be immediately due and payable upon the determination thereof.
B.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the city or an officer thereof to prevent or enjoin the collection of taxes sought to be collected pursuant to this chapter and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.
(Prior code § 5-164.10; Ord. 5834 § 8, 2014)
A.
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 four years, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the city. All records shall be maintained in conformance with standards set forth by the director of administrative services. The director of administrative services or designee shall have the right to inspect such records at all reasonable times.
B.
Any audit which must be performed to secure compliance with the terms of this section is to be performed in the city of Glendale. If for any reason the audit cannot be performed in Glendale, the operator shall reimburse the city for the actual cost of all transportation, lodging, meals, travel time and other incidental costs reasonably incurred by the city in conducting the audit.
C.
The tax administrator may conduct an audit, to ensure proper compliance with the requirements of this chapter, of any person required to collect and/or remit a tax pursuant to this chapter. The tax administrator shall notify said person of the initiation of an audit in writing. In the absence of fraud or other intentional misconduct, the audit period of review shall not exceed a period of four years next preceding the date of receipt of the written notice by said person from the tax administrator. Upon completion of the audit, the tax administrator may make a deficiency determination pursuant to Section 4.32.090 of this chapter for all taxes, penalties and interest owed and not paid, as evidenced by information provided by such person to the tax administrator. If said person is unable or unwilling to provide sufficient records to enable the tax administrator to verify compliance with this chapter, the tax administrator is authorized to make a reasonable estimate of the deficiency. Said reasonable estimate shall be entitled to a rebuttable presumption of correctness.
(Prior code § 5-164.11; Ord. 5271 § 7, 2001; Ord. 5834 § 9, 2014; Ord. 5893 § 5, 2016)
A.
Claim. 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.
Operator's Compensation. 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.
Transient's Compensation. 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.
Evidence. 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.
E.
Eligibility. The tax administrator shall determine the eligibility of any person who asserts a right to a refund from the tax imposed by this chapter.
(Prior code § 5-164.12; Ord. 5834 § 10, 2014; Ord. 5893 § 6, 2016)
A.
Cessation of Business. If any operator liable for any amount under this chapter sells out, transfers, or quits his or her business, he or she shall make a final return and remittance within 15 days after the date of selling or quitting the business.
B.
Duty of Successor, Assignee, or Transferee. If any operator liable for any amount of tax, interest or penalty under this chapter sells out, transfers, or quits his or her business, his or her successors, assigns, or transferees shall withhold sufficiently from the purchase price to cover such amount until the former owner produces from the tax administrator either a receipt reflecting full payment or a certificate stating that no amount is due. If a purchaser of a business fails to withhold from the purchase price as required, he or she shall be personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price.
(Prior code § 5-164.13; Ord. 5893 § 7, 2016)
A.
General. The tax administrator shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this chapter.
B.
Administrative Rules, Regulations and Discretion. The tax administrator may adopt administrative rules and regulations not inconsistent with provisions of this chapter for the purpose of interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. The administrative ruling shall not impose a new tax, revise an existing tax methodology as stated in this section, or increase an existing tax, except as allowed by California Government Code Section 53750(h)(2). A copy of such administrative rules and regulations shall be on file in the tax administrator's office. To the extent that the tax administrator determines that the tax imposed under this chapter shall not be collected in full for any period of time from any particular operator or transient, that determination shall be considered an exercise of the tax administrator's discretion to settle disputes and shall not constitute a change in taxing methodology for purposes of Government Code Section 53750 or otherwise. The tax administrator is not authorized to amend the city's methodology for purposes of Government Code Section 53750 and the city does not waive or abrogate its ability to impose the transient occupancy tax in full as a result of promulgating administrative rulings or entering into agreements.
C.
Administrative Agreements. Upon a proper showing of good cause, the tax administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this chapter and thereby:
1.
Conform to the billing procedures of a particular operator so long as said agreements result in the collection of the tax in conformance with the general purpose and scope of this chapter; or
2.
To avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the tax administrator's office, and are voidable by the tax administrator or the city manager at any time.
D.
Compromise Limits. The tax administrator, with the written approval of the city attorney, may compromise a claim pursuant to this chapter where the portion of the tax proposed to be released is less than five thousand dollars (5,000.00); and, with the approval of the city attorney and the city council, may compromise such a claim where the portion of the tax proposed to be released is equal to or greater than five thousand dollars (5,000.00).
(Ord. 5893 § 8, 2016)