This chapter shall be known as the "Uniform Transient Occupancy
Tax Ordinance."
(Prior code § 19-50)
For the purposes of this chapter, the following words and terms
shall have the designated meaning unless it is clear from the text
that a different meaning is intended:
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, mobilehome or house trailer at a fixed location, or other similar
structure or portion thereof, when so occupied, intended or designed.
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; and "occupy" means to have such use,
possession or right.
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.
means any tenant 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; provided, however, that persons making their
regular residence in and occupying a room or rooms as tenant for rental
periods of not less than one week in a hotel which does not rent or
offer to rent rooms for lesser periods and which does not hold itself
out as a "motel" or "hotel" shall not be deemed a transient. 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.
(Prior code § 19-51)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of seven percent of
the rent or other consideration charged by the operator, said tax
to increase to eight percent on and after January 1, 1991, and to
increase to nine percent on and after January 1, 1992. 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
and the operator shall collect the tax 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.
(Prior code § 19-52; Ord. 660-90 § 1)
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
federal or state of California officer or employee when on official
business;
3.
Any
officer or employee of a foreign government who is exempt by reason
of express provisions of federal law or international treaty.
B.
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 manager.
(Prior code § 19-53)
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
each 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.
Any operator failing or refusing to collect any tax imposed by this
chapter shall be liable for the full amount thereof, and shall remit
the same to the city manager at the same time as taxes collected are
required to be so remitted by Section 6406 of the Revenue and Taxation
Code.
(Prior code § 19-54)
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
said hotel with the city manager and obtain from the manager a "transient
occupancy registration certificate," which certificate shall thereafter
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, and of the managing agent, if any;
B.
The
address of the hotel;
C.
The
date upon which the certificate was issued;
D.
The
following statement:
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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 of the City of Lawndale
by registering with the City Manager of the City of Lawndale for the
purpose of collecting from transients the Transient Occupancy Tax
and remitting said tax to the City Manager. 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 applicable local laws, including,
but not limited to, those requiring a permit or business license from
any department or office of this City. This certificate does not constitute
a permit or business license.
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(Prior code § 19-55)
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 manager
as hereinafter provided, make a return to the city manager, on forms
provided by the manager, of total rents charged and received and the
amount of tax collected for transient occupancy, and shall also report
the total rents charged upon which it is claimed no transient occupancy
tax was or is due. At the time the return is filed, the full amount
of the tax collected shall be remitted to the city manager. The city
manager may establish shorter reporting periods for any certificate
holder if the manager deems it necessary in order to ensure collection
of the tax, provided that such certificate holder has established
a record of being delinquent in reporting and/or remitting taxes accruing
under this chapter; and the city manager may also establish such shorter
reporting periods for any certificate holder upon request therefrom.
(Prior code § 19-56)
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.
C.
Fraud. If the city manager determines that the nonpayment of any remittance due under this chapter is due to fraud on the part of such operator, the operator's agents or employees, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections A and B of this section.
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—Waiver. 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. Any penalty may, for good cause,
be waived, provided that a report thereof be made to the city council.
(Prior code § 19-57)
If any operator shall fail or refuse to collect said tax or to make, within the time provided in this chapter, any report and/or remittance of said tax or any portion thereof required by this chapter, the city manager shall proceed in such manner as the manager may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the city manager shall procure such facts and information as the manager 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 or to make such report and remittance, the manager 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 manager 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 the operator's 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 manager 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 manager shall become final and conclusive and immediately due and payable by said operator. If such application is made, the city manager 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 city manager shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and of 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 3.24.100.
(Prior code § 19-58)
Any operator aggrieved by any decision of the city manager with
respect to the amount of such tax, interest and penalties 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 the operator's last known place of address or at the address
designated in the notice of appeal. 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 thereof.
(Prior code § 19-59)
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 which may be
necessary to determine the amount of such taxes as may have accrued
to the city and for the collection or payment of which such operator
is responsible. The city manager shall have the right to inspect such
records at all reasonable times, but shall hold the same in confidence
and utilize the same only for the purposes of this chapter.
(Prior code § 19-60)
A.
No tax collected under the provisions of the chapter shall be refundable or prorated in any manner, except if the person or business subject to the tax establishes to the satisfaction of the city manager that the tax was paid more than once, the tax was erroneously or illegally collected, or paid in excess of the correct amount and files a claim with the city for such a refund within a period of one year from the date of the payment in accordance with Chapter 3.12 of Title 3 herein.
B.
An operator claiming a refund because the person from whom the tax had been collected from was not a transient as defined in Section 3.24.020 herein must establish that the amount of the tax to be refunded has either been refunded to such a person or credited to rent subsequently payable by such person to the operator.
C.
A tenant may obtain a refund of taxes overpaid or paid more than once, taxes erroneously or illegally collected, or taxes paid in excess of the correct amount by filing a claim in the manner provided in subsection A of this section only when the tax was paid by the tenant directly to the city manager, or when the tenant, having paid the tax to an operator, establishes to the satisfaction of the city manager that the tenant has applied for and 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 or her right thereto by written records showing entitlement
thereto.
(Prior code § 19-61; Ord. 803-96 § 4)
Any tax required to be paid by any transient or operator under
the provisions of this chapter shall be deemed a debt owed by such
transient or operator 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, which remedy
shall be in addition to all other remedies, civil or criminal, provided
by law, including the provisions of this code.
(Prior code § 19-62)
Any operator or other person who fails or refuses to register
as required in this chapter or to furnish any return required to be
made, or who fails or refuses to furnish a supplemental return or
other data reasonably required by the city manager, or who renders
a false or fraudulent return or claim, or who fails to permit reasonable
inspection by the city manager of his or her records as provided in
this chapter, is guilty of a misdemeanor. Any person required to make,
render, sign or verify any report or claim, who makes any false or
fraudulent report or claim with the intent to defeat or evade the
determination of any amount due, which determination is required by
this chapter to be made, is guilty of a misdemeanor.
(Prior code § 19-63)
