The ordinance codified in this chapter is known as the "Uniform
Transient Occupancy Tax Ordinance" of the City.
(Ord. 556 § 3, 2019)
Except where the context otherwise requires, the definitions
given in this section govern the construction of this section:
"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, lodging
house, rooming house, apartment house, dormitory, campsite, public
or private club, mobile home or house trailer at a fixed location
other than in a mobile home park, or other similar structure or portion
thereof.
"Occupancy"
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.
"Online travel company"
means any person, whether operating for profit or not for
profit, which enables transients to purchase occupancy of space in
a hotel via the internet, or by similar electronic means.
"Operator"
means the person who is the proprietor of the hotel whether
in the capacity of owner, lessee, sublessee, mortgagee in possession,
licensee, or any other capacity. Where the operator performs functions
through a managing or booking agent of any type or character, other
than an employee (including, but not limited to, an online travel
company), the managing/booking agent is also deemed an operator for
the purposes of this chapter and has the same duties and liabilities
as his or her principal. Compliance with the provisions of this chapter
by either the principal or the managing or booking agent, however,
is considered to be compliance by both.
"Rent"
means the total consideration charged to the transient (including,
but not limited to, room rates, service charges, parking fees, purchase
price, advance registration, assessment, retail markup, commissions,
processing fees, cancellation charges, attrition fees, or online booking
fees), 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, property, and services
of any kind or nature, without any deduction therefrom whatsoever.
"Transient"
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. Every such
person so occupying space in a hotel may be deemed by a rule, regulation,
determination or interpretation of the Tax Administrator to be a transient
during the first 30 days of any occupancy lasting longer than 30 days.
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.
(Ord. 556 § 3, 2019)
It is 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 required to be collected and paid
to the City, which records the Tax Administrator has the right to
inspect at all reasonable times.
(Ord. 556 § 3, 2019)
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 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 Council will fix a time and place for hearing such appeal, and the City Clerk will give notice in writing to such operator at the last known place of address. The findings of the Council are final and conclusive and will be served upon the appellant in the manner prescribed in Section
3.16.090 for service of notice of hearing. Any amount found to be due is immediately due and payable upon the service of notice.
(Ord. 556 § 3, 2019)
Any tax required to be paid by any transient under the provisions
of this chapter is 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 is deemed a debt owed by the operator to the City. Any person
owing money to the City under the provisions of this chapter is liable
to an action brought in the name of the City for the recovery of such
amount.
(Ord. 556 § 3, 2019)
All revenues collected by the City under this chapter must be
deposited in the general fund.
(Ord. 556 § 3, 2019)
The Tax Administrator may promulgate rules, regulations, determinations
and interpretations as may be necessary or appropriate for the purpose
of carrying out and enforcing the payment, collection and remittance
of the transient occupancy tax in accordance with this transient occupancy
tax ordinance.
(Ord. 556 § 3, 2019)