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, including any hotel, inn,
tourist home or house, motel, studio hotel, bachelor hotel, lodginghouse,
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 portion thereof in any hotel or recreational vehicle
campground for dwelling, lodging or sleeping purposes.
means the person who is the proprietor of a hotel or recreational
vehicle campground 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 be considered to be compliance by both.
means a place which charges rent to a person for the right
to temporarily park an occupied recreational vehicle and utilize common
facilities provided by the operator of the recreational vehicle campgrounds.
means the consideration charged, whether or not received,
for the occupancy of space in a hotel or recreational vehicle campground,
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,
regulation 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 or recreational vehicle
campground is a transient until the period of thirty days has expired.
(Prior code § 6-9; Ord. 972 § 1(a), 1992; Ord. 1004 § 1, 1993)
For the privilege of occupancy in any hotel each transient is
subject to and shall pay a tax in the amount of twelve percent of
the rent charged by the operator. For the privilege of occupancy in
any recreational vehicle park for a period of no more than thirty
days, each transient is subject to and shall pay a tax in the amount
of twelve percent of the basic rent charged by the operator (excluding
additional charges for extra persons or pets). 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 or recreational vehicle campground
at the time the rent is paid. If the rent is paid in installments,
a proportionate share of the tax shall be due upon the transient's
ceasing to occupy space in the hotel or recreational vehicle campground.
If for any reason the tax due is not paid to the operator of the hotel
or recreational vehicle campground, the city clerk may require that
such tax shall be paid directly to the city clerk.
(Prior code § 6-10; Ord. 956 § 1, 1991; Ord.
972 § 1(b), 1992; Ord.
1003 § 1, 1993; Ord. 1213 § 1, 2012)
No tax under this chapter shall be imposed upon the following
persons:
A.
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;
B.
Any
federal or state officer or employee when on official business;
C.
Any
officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty.
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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 clerk.
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(Prior code § 6-11)
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 rent charged, and each transient shall receive a receipt
for payment from the operator. No operator of a hotel or recreational
vehicle campground 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
provided in this chapter.
(Prior code § 6-12; Ord. 972 § 1(c), 1992)
Within thirty days after commencing business, each operator
of any hotel or recreational vehicle campground renting occupancy
to transients shall register such hotel or recreational vehicle campground
with the city clerk and obtain from him a "transient occupancy registration
certificate" to be at all times posted in 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 or recreational vehicle campground;
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 clerk
for the purpose of collecting from transients the Transient Occupancy
Tax and remitting said tax to the city clerk. 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
or recreational vehicle campground 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 6-13; Ord. 972 § 1(d), 1992)
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 city clerk,
make a return to the city clerk, on forms provided by him, 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 clerk. The city
clerk may establish shorter reporting periods for any certificate
holder if he deems it necessary in order to insure collection of the
tax, and he 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 city clerk.
(Prior code § 6-14)
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 thirty 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 pursuant to this section, 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 under this chapter.
(Prior code § 6-15)
If any operator fails or refuses to collect the tax imposed
pursuant to this chapter, and make, within the time provided in this
chapter any report and remittance of such tax or any portion thereof,
the city clerk 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 clerk shall procure 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 clerk 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 clerk 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 clerk, shall become final and conclusive and immediately due and payable. If such application is made, the city clerk shall give not less than five days' written notice, in the manner prescribed in this chapter, to the operator to show cause at a time and place fixed in such notice why the 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 clerk shall determine the proper tax to be remitted and shall thereafter give written notice to the person, in the manner prescribed, 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 3.20.120.
(Prior code § 6-16)
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, that a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the city clerk within three years of the date of payment. The claim shall be on forms furnished by the city clerk.
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 clerk that the person from whom the tax has been collected
was not a transient; provided, 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 clerk, or when the transient having paid the tax to the operator establishes to the satisfaction of the city clerk 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.
(Prior code § 6-17)
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
clerk shall have the right to inspect at all reasonable times.
(Prior code § 6-18)
Any tax required to be paid by any transient under the provisions
of this chapter is a debt owed by the transient to the city. Any such
tax collected by an operator which has not been paid to the city is
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 § 6-19)
Any operator aggrieved by any decision of the city clerk with
respect to the amount of any tax, interest and penalties imposed pursuant
to this chapter, if any, may appeal to the city 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 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 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 § 6-20)
No operator or other person shall fail or refuse to register
as required in this chapter, or furnish any return required to be
made, or fail or refuse to furnish a supplemental return or other
data required by the city clerk, or render a false or fraudulent return
or claim. No person 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 required by
this chapter to be made.
(Prior code § 6-21)
