For purposes of this chapter, certain words and phrases shall
be construed as follows:
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 shall include any
hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel,
lodginghouse, roominghouse, 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 for dwelling, lodging
or sleeping purposes.
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 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, 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 provisions of this chapter may be considered.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978)
For the privilege of occupancy in any hotel, each transient
shall be subject to and shall pay a tax in the amount of twelve percent
of the rent charged by the operator. Such tax shall constitute a debt
owed by the transient to the city, which debt shall be 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 is not paid to the operator of the hotel, the license
officer may require that such tax shall be paid directly to the license
officer.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978; Ord. 1596 § 1, 1983; Ord. 1779 § 2, 1989)
Each operator shall collect the tax imposed by the provisions
of 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.
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 provided in this chapter.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978)
On or before July 1, 1978, or within thirty days after commencing
business, whichever is later, each operator of any hotel renting an
occupancy to transients shall register such hotel with the license
officer and obtain from him a "transient occupancy registration certificate,"
which shall at all times be posted in a conspicuous place on the premises.
Such certificate shall, among other things, set forth the following
information:
(1)
The
name of the operator;
(2)
The
address of the hotel;
(3)
The
date upon which the certificate was issued; and
(4)
A
statement as follows: "This Transient Occupancy Registration Certificate
signifies that the person named on the face hereof has fulfilled the
requirements of the Uniform Transient Occupancy Tax Law by registering
with the License Officer for the purpose of collecting from transients
the Transient Occupancy Tax and remitting such tax to the License
Officer. This certificate shall 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 shall not constitute a permit."
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978)
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 license officer,
make a return to the license officer, 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 license officer.
The license officer 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 shall be due immediately upon cessation of business
for any reason. All taxes collected by operators pursuant to the provisions
of this chapter shall be held in trust for the account of the city
until payment thereof is made to the license officer.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978)
(a)
Any
operator who fails to report and remit any tax imposed by the provisions
of this chapter within the time required shall pay a penalty in the
amount of ten percent of the tax in addition to the amount of the
tax.
(b)
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 in
the amount of ten percent of the tax in addition to the amount of
the tax and the ten percent penalty first imposed.
(c)
If the license officer determines that the nonpayment of any remittance due pursuant to the provisions of this chapter is due to fraud, a penalty in the amount of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties set forth in subsections (a) and (b) of this section.
(d)
In
addition to the penalties imposed, any operator who fails to remit
any tax imposed by the provisions of 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)
Every
penalty imposed, and such interest as accrues, pursuant to the provisions
of this section shall become a part of the tax required to be paid
by the provisions of this chapter.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978)
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 the provisions of this chapter, the license officer shall proceed in such manner as he or she may deem best to obtain the facts and information on which to base his or her estimate of the tax due. As soon as the license officer procures such facts and information as he or she is able to obtain upon which to base the assessment of any such tax imposed by the provisions of this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the license officer shall proceed to determine and assess against such operator the tax, interest and penalties provided for by the provisions of this chapter. In the event such determination is made, the license officer shall give notice of the amount so assessed by serving it personally or 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 service or mailing of such notice, make an application in writing to the license officer for a hearing on the amount assessed. If an application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the license officer shall become final and conclusive and immediately due and payable. If such an application is made, the license 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 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 license 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 filed as provided in Chapter 1.10.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978; Ord. 2132 § 1, 2016)
It shall be the duty of every operator liable for the collection
and payment to the city of any tax imposed by the provisions of 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 license officer shall have the right to inspect
at all reasonable times.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978)
(a)
Whenever the amount of any tax, interest, or penalty has been overpaid, or paid more than once, or erroneously or illegally collected or received by the city pursuant to the provisions of this chapter, such amount 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 license officer within three years after the date of payment. The claim shall be on forms furnished by the license officer.
(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 license officer that the person from whom the tax
has been collected was not a transient; provided, however, 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, 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 license officer, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the license officer that the transient has been unable to obtain a refund from the operator who collected the tax.
(d)
No
refund shall be paid pursuant to the provisions of this section unless
the claimant establishes his or her right thereto by written records
showing entitlement thereto.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978)
Any tax required to be paid by any transient pursuant to 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 pursuant to 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. 1468 § 1, 1978; Ord. 1476 § 1, 1978)
Any operator or other person who fails or refuses to register as required, 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 license officer, or who renders a false or fraudulent return or claim shall be guilty of a misdemeanor and punishable as set forth in Chapter 4.10 of this code.
(Ord. 1468 § 1, 1978; Ord. 1476 § 1, 1978; Ord. 2127 § 4, 2016)
