The City Council of the City of Huntington Beach hereby declares
that this chapter, which shall be known as the Uniform Transient Occupancy
Tax, is adopted to provide a tax on the rent charged in a hotel by
the operator of said hotel.
(1068-7/64, 2015-11/75)
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, 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 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 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 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 chapter may be considered.
(1068-7/64)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax on the rent charged by the operator
at a rate equal to the current, combined state and local use tax rate.
Said rate shall be declared by the City Council by resolution from
time to time. 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 City Treasurer may require that such tax
be paid directly to the City Treasurer.
(1068-7/64, 1590-8/70, 2015-11/75, Res. 5859-5/88)
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
federal or State of California 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 Treasurer.
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(1068-7/64, 2015-11/75)
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.
(1068-7/64, 2015-11/75)
Every owner, keeper or proprietor of any lodging house, rooming
house, motel or hotel shall keep a register wherein he or she shall
require all guests, roomers or lodgers to inscribe their names upon
their procuring lodging of a room or accommodations. Said register
shall also show the day of the month and year when said name was inscribed,
and the room occupied, or to be occupied by said lodger, or roomer
or guest in such lodging house, rooming house, motel or hotel. Said
register shall be kept in a conspicuous place in said lodging house,
rooming house, motel or hotel, and shall at all times be open to inspection
by any peace officer of the State of California.
(1226-7/66, 2015-11/75)
Before any lodging for hire to any person(s) in any lodging
house, or before renting any room to any person(s) in any rooming
house, or before furnishing any accommodations to any guest(s) at
any motel or hotel, the proprietor, manager or owner thereof shall
require the person(s) to whom such lodgings are furnished, or room
is rented, or accommodations furnished, to inscribe his or her or
their name(s) in such register kept for that purpose as hereinabove
provided, and shall set opposite said name(s) the time when said name(s)
was/were so inscribed, the room occupied by such lodger(s), roomer(s),
or guest(s), and the license number and description of the vehicle
said lodger(s), roomer(s) or guest(s) drove.
(1226-7/66, 2015-11/75)
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 said hotel with the Finance Director 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 Chapter 3.28 by registering with the Finance Director for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the City Treasurer. 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."
(1068-7/64, 3751-11/06)
Each operator shall file a report each month on forms provided by the Finance Director of the total rents charged and received and the amount of tax collected for transient occupancies for the preceding month. The full amount of tax collected shall be remitted to the City Treasurer. Said tax collected by each operator during a calendar month, is due and payable and must be received by the City by the last business day of the first month following and shall be delinquent and subject to the penalties noted in Section 3.28.100 of this chapter on the first day of the second month following. Said report shall be filed at the same time the tax is remitted. Returns are due and payable and delinquent 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 is made to the City Treasurer.
(1068-7/64, 2098-9/76, 3751-11/06)
The following shall give rise to penalties and interest:
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 meet 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 herein required to be paid.
(1068-7/64, 3751-11/06)
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 Finance Director 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 Finance Director 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 Finance Director 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 Finance Director 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 Finance Director shall become final and conclusive and immediately due and payable to the City Treasurer. If such application is made, the Finance Director 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 Finance Director shall determine the proper tax to be remitted and shall thereafter give written notice to the person and 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 to the City Treasurer after 15 days unless an appeal is taken as provided in Section 3.28.120.
(1068-7/64, 2015-11/75, 3751-11/06)
Any operator aggrieved by any decision of the Finance Director
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 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 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.
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.
(1068-7/74, 2015-11/75, 3751-11/06, 3841-11/09)
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 Finance
Director shall have the right to inspect at all reasonable times.
(1068-7/64, 3751-11/06)
The following shall warrant a refund:
A.
Whenever
the amount of any tax, has been overpaid or paid more than once or
has been erroneously or illegally collected or received by the City
Treasurer under this chapter, it may be refunded as provided in this
section.
B.
The
City Treasurer may refund any tax that has been overpaid, paid more
than once, or has been erroneously or illegally collected or received
by the City Treasurer under this chapter, provided that no refund
shall be paid under the provisions of the section unless the claimant
or his or her guardian, conservator, executor or administrator has
submitted a written claim, under penalty of perjury, to the City Clerk
within one year of the overpayment or erroneous or illegal collection
of said tax. Such claim must clearly establish claimant's right to
the refund by written records showing entitlement thereto. Nothing
herein shall permit the filing of a refund claim on behalf of a class
or group of taxpayers. Where the amount of any individual refund claim
is in excess of $5,000.00, City Council approval shall be required.
C.
It is the intent of the City that the one-year written claim requirement of this section be given retroactive effect; provided, however, that any claims which arose prior to the enactment of the one-year claims period of this section, and which are not otherwise barred by a then-applicable statute of limitations or claims procedure, must be filed with the City Clerk as provided in subsection B of this section within 90 days following the effective date of the ordinance codified in this section.
D.
The
City Treasurer, or the City Council where the claim is in excess of
$5,000.00 and the City Treasurer has approved the claim, shall act
upon the refund claim within 45 days of the initial receipt of the
refund claim. Said decision shall be final. If the Treasurer/City
Council fails or refuses to act on a refund claim within the 45-day
period, the claim shall be deemed to have been rejected by the City
Treasurer/City Council on the 45th day. The treasurer shall give notice
of the action in a form which substantially complies with that set
forth in Government Code Section 913.
E.
The
filing of a written claim is a prerequisite to any suit thereon. Any
action brought against the City pursuant to this section shall be
subject to the provisions of Government Code Sections 945.6 and 946.
(1068-7/64, 2015-11/75, 3751-11/06)
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 Huntington
Beach for the recovery of such amount.
(1068-7/64, 2015-11/75)
Any operator or other person who fails or refuses to register
as required herein, or to furnish any return required to be made,
or who fails or refuses to furnish a supplemental return or other
data required by the Finance Director, or who renders a false or fraudulent
return or claim, is guilty of a misdemeanor. Any person required to
make, render, sign or verify any report or claim or who makes 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, is guilty of a misdemeanor.
(1068-7/64, 2015-11/75, 3751-11/06)
Any person or persons subject to the transient occupancy tax under this chapter shall be entitled to a credit against the payment of such taxes due in the amount of any transient occupancy taxes due from that person or persons to the Huntington Beach Redevelopment Agency pursuant to Ordinance No. 2, adopted by the Agency on July 1, 2002, which affects any persons occupying a room or rooms in any hotels, inns, tourist homes or houses, motels, or other lodging within the Main-Pier Redevelopment sub-area of the Huntington Beach Redevelopment Project. (See Ordinance No. 3559 for additional information regarding termination, or amendment, or modification of § 3.28.170.)
(2974-12/88, 3558-7/02, 3559-7/02)
