Except where the context otherwise requires, the following definitions
govern the construction of this chapter:
means any lodginghouse, hotel, motel, roominghouse, dormitory
or public or private club containing guest rooms for lodging strangers
or travelers, advertising or held out as a place where sleeping or
rooming accommodations are furnished to the public.
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 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 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 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 thirty 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 thirty 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 herein may be considered.
(Ord. 1967, 1983)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of eight percent of
the rent charged by the operator. The 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 city manager may require
that such tax shall be paid directly to the city manager.
(Ord. 1967, 1983; Ord. 2362 § 2, 2003)
No tax shall be imposed upon:
A.
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;
B.
Any
officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty.
|
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 city manager.
|
(Ord. 1967, 1983; Ord. 2362 § 2, 2003)
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.
(Ord. 1967, 1983)
Within thirty days after the effective date of the ordinance
codified herein, or within thirty days after commencing business,
whichever is later, each operator of any hotel renting occupancy to
transients shall register said hotel with the city manager and obtain
from him 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 Ordinance by registering with the city manager
for the purpose of collecting from transients the Transient Occupancy
Tax and remitting said tax to the city manager. 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."
(Ord. 1967, 1983; Ord. 2362 § 2, 2003)
Each operator shall, on or before the fifteenth day of the month,
make a return to the city manager, on forms provided by him of the
total rents charged and received and the amount of tax collected for
transient occupancies for the prior calendar month, except as herein
provided. At the time the return is filed, the full amount of the
tax collected shall be remitted to the city manager. 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 city manager. Any operator who has not collected a tax for
transient occupancies for the prior ninety days shall be excused from
reporting and remitting until the operator has had transient occupancies,
and then the operator shall report as required herein.
(Ord. 1967, 1983; Ord. 2362 § 2, 2003)
Any operator who fails to file a return as provided in Section 5.14.060, shall pay a delinquency penalty of ten percent of the amount of the tax in addition to the amount of the tax.
(Ord. 1967, 1983)
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.
(Ord. 1967, 1983)
If the city manager determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of fifty percent of the amount of the tax shall be added thereto in addition to the penalties stated in Sections 5.14.070 and 5.14.080.
(Ord. 1967, 1983; Ord. 2362 § 2, 2003)
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 and one-half percent (18% annualized) on the amount of
the tax, exclusive of penalties, from the date on which the remittance
first became delinquent until paid.
(Ord. 1967, 1983)
Every penalty imposed, and such interest as accrues under the provisions of Sections 5.14.070 through 5.14.100, shall become a part of the tax herein required to be paid.
(Ord. 1967, 1983)
If any operator fails or refuses 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 city manager shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the city manager procures such facts and information as he 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 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 city manager 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 last known place of address. Such operator may within ten days after the serving or mailing of such notice make application in writing to the city manager 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 city manager shall become final and conclusive and immediately due and payable. If such application is made, the city manager 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 city manager 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 fifteen days, unless an appeal is taken as provided in Section 5.14.130.
(Ord. 1967 § 1, 1983; Ord. 2362 § 2, 2003)
Any operator aggrieved by any decision of the city manager with
respect to the amount of such tax, interest and penalties, if any
may appeal to the council by filing a notice of appeal with the city
clerk within fifteen days of the serving or mailing of the determination
of tax due. The 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 last known place of address. The findings 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.
(Ord. 1967 § 1, 1983)
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 may have been liable for
the collection of and payment to the city, which records the city
manager shall have the right to inspect at all reasonable times.
(Ord. 1967 § 1, 1983)
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 city manager within three years of the date of payment. The claim shall be on forms furnished by the city manager.
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 city manager 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 city manager, or when the transient having paid the tax to the operator, establishes to the satisfaction of the city manager 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 right thereto by written records showing entitlement
thereto.
(Ord. 1967 § 1, 1983)
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.
(Ord. 1967 § 1, 1983)
No operator or other person shall fail or refuse to register
as required herein, or fail to furnish any return required to be made,
or fail or refuse to furnish a supplemental return or other data required
by the city manager, or render a false or fraudulent return or claim.
No person who is required to make, render, sign or verify any report
or claim shall make any false or fraudulent report or claim with intent
to defeat or evade the determination of any amount due that is required
by this ordinance to be made.
(Ord. 1967 § 1, 1983; Ord. 2166 § 3, 1991)
