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 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 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 individual
who exercises or is entitled to occupancy for a period of 30 days
or less shall be deemed to be a transient, regardless of whether the
reservation and/or payment for occupancy is made directly by the individual
exercising occupancy or another individual or entity. The intent is
to tax the individual transient occupying the room. For purposes of
this definition, the exercise of or entitlement to occupancy shall
be evidenced by any of the following:
An individual's signature on a hotel registration card or form,
a hotel invoice or receipt or any other document associated with an
individual's occupancy in a hotel; and/or
An individual's providing identification to hotel staff as proof
of employment, membership or affiliation with any person as defined
in this section as a condition of or in connection with exercising
occupancy in a hotel.
|
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.
|
(99-01)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of ten percent of
the rent charged by the operator. 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 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 finance officer may
require that such tax be paid directly to the City.
(84-8)
A.
No tax
shall be imposed upon:
1.
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;
2.
Any
officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty;
3.
Any
federal or state officer or employee when on official business.
B.
No exemption
shall be granted except upon a claim therefor collected and under
penalty of perjury upon a form prescribed by the finance officer.
(84-8)
Each operator shall collect the tax imposed by this chapter
to the same extent and at the same time as the rent 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.
(84-8)
Within thirty days after the effective date of this chapter,
or within thirty days after commencing business, whichever is later,
each operator of any hotel renting occupancy to transients shall register
such hotel with the finance officer and obtain from him or her a transient
occupancy registration certificate to be at all times posted in a
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;
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 finance
officer for the purpose of collecting from transients the Transient
Occupancy Tax and remitting said tax to the finance officer. 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."
(84-8)
Each operator shall, on or before the last day of each month
file a return to the finance officer on forms provided by him or her,
of the total rents charged for transient occupancies during the preceding
calendar month. At the time the return is filed, the full amount of
the tax payable to the City shall be remitted to the finance officer.
The finance officer may establish longer reporting periods of up to
three months for any certificate holder due to seasonal fluctuations
in occupancy or as he or she deems appropriate for administrative
efficiency. 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 finance officer.
(84-8)
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
officer shall have the right to inspect at all reasonable times.
(84-8)
A.
Notwithstanding
any other provision of this title, 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 tax in addition to the amount
owed. Such penalty shall be added by the finance officer on the first
day of each month after the due date thereof. The amount of such penalty
shall in no event exceed fifty percent of the amount due.
B.
When
the last day of the month in which the tax due falls on a Saturday,
Sunday, or a state or national holiday, payment of the tax may be
made without penalty on the first working day of the succeeding month.
Penalties in such cases shall attach on the second working day of
the succeeding month.
C.
For
the purpose of this chapter, postmarks shall be accepted as the date
of payment made, providing that the transmitting envelope contains
a post office postmark cancellation not later than the due date, has
been sent to the City first class mail, postage prepaid, and has been
properly addressed.
D.
If the finance officer determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsection A of this section.
E.
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
by this chapter.
(84-8)
If any operator fails or refuses to collect such tax and to make, within the time provided in this chapter, any report and remittance of such tax or any portion thereof required by this chapter, the finance officer shall proceed in such manner as he or she may deem best to obtain facts and information on which to base the estimate of the tax due. As soon as the finance officer procures 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 officer 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 ten days after the serving or mailing of such notice, make application in writing to the finance officer 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 officer shall become final and conclusive and immediately due and payable. If such application is made, the finance officer shall give not less than five days' written notice in the manner prescribed in this section to the operator to show cause at a time and place fixed in such notice why such 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 officer shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section 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 3.28.100.
(84-8)
Any operator aggrieved by any decision of the finance officer 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 finance officer 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 finance officer 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 in Section 3.28.090 for service of notice of hearing. Any amount found to be due shall immediately become due and payable upon the service of notice.
(84-8)
Any claim for a refund of any tax, interest or penalty collected or received by the City under this chapter shall be presented in accordance with Chapter 1.16 of Title 1 of this Code.
(84-8; 96-04)
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.
(84-8)
No operator or other person shall fail or refuse to register
as required by this chapter, or to furnish any report required to
be made, or shall fail or refuse to furnish a supplemental report
or other data required by the finance officer, or shall render a false
or fraudulent report 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 the intent to defeat or evade the
determination of any amount due according to this chapter.
(84-8; 89-1)
