This tax shall be known as the "Uniform Transient Occupancy
Tax of the City of Stockton."
(Prior code § 6-105)
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,
roominghouse, apartment house, dormitory, public or private club,
mobilehome 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 Director of Finance of the City of Stockton.
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 periods of time extending both prior and subsequent
to the effective date of this tax may be considered.
(Prior code § 6-105.1)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of 8% 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.
(Prior code § 6-105.2)
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 § 6-105.3)
Within 30 days after the effective date of this tax, or within
30 days after commencing business, whichever is later, each operator
of any hotel renting occupancy to transients shall register said 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. Said 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;
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 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 lawful 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 § 6-105.4)
A.
To insure compliance with transient occupancy tax payment requirements, the Tax Administrator may require any person subject to said requirements to deposit with the City such security in the form of cash, bond or other security in the amount required by the terms hereof. The required security shall be equal to an amount not greater than twice the person's estimated average liability for the first period for which a return must be filed, pursuant to Section 3.28.070 or the sum of $10,000.00, whichever is the lesser.
B.
If any operator liable for any amount under this chapter sells out a business or quits the business, the successors or assigns of such person shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Administrator showing that returns have been filed and payment has been made as required by Section 3.28.070 hereof, or a certificate stating that no amount is due. If the purchaser of a business fails to withhold the tax from the purchase price as required such person becomes personally liable for the payment of the amount required to be withheld to the extent of the purchase price, valued in money. Within 30 days after receiving a written request from the purchaser for a certificate, the Tax Administrator shall either issue the certificate or mail notice to the purchaser at the address as it appears on the records of the Tax Administrator of the amount that must be paid as a condition of issuing the certificate. Failure of the Tax Administrator to mail the notice will release the purchaser from any further obligation to withhold the purchase price as above provided. The time within which the obligation of a successor may be enforced shall run at the time the operator sells out a business or at the time that the determination against the operator becomes final, whichever event occurs later.
(Prior code § 6-105.5)
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 § 6-105.6)
A.
Original
Delinquency. Any operator who fails to remit any tax imposed by this
chapter within time required shall pay a penalty of 10 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
10 percent of the amount of the tax in addition to the amount of the
tax and the 10 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 § 6-105.7)
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 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 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 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. 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 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 3.28.100.
(Prior code § 6-105.8)
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 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.
(Prior code § 6-105.9)
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.
(Prior code § 6-105.10)
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 specified 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 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 chapter unless the claimant
establishes his or her right thereto by written records showing entitlement
thereto.
(Prior code § 6-105.11)
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 of Stockton
for the recovery of such amount.
(Prior code § 6-105.12)
It is unlawful for any operator or other person to fail or refuse
to register as required herein, or to fail or refuse to furnish any
return required to be made, or to fail or refuse to furnish a supplemental
return or other data required by the Tax Administrator, or to render
a false or fraudulent return or claim. It is unlawful for any person
required to make, render, sign or verify any report or claim to make
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.
(Prior code § 6-105.14)
