This chapter shall be known as the "Sacramento County Transient
Occupancy Tax Ordinance."
(SCC 1220 § 2, 2002)
Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter:
1. "Person"
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.
2. "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, public or private club,
mobilehome or house trailer at a fixed location, or other similar
structure or portion thereof.
3. "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.
4. "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. 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 the ordinance codified in this chapter may be considered.
5. "Rent"
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.
6. "Operator"
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 purpose
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.
7. "Tax
Collector" means the County Director of Finance or designee.
8. "County"
means the County of Sacramento.
(SCC 1220 § 2, 2002)
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.
(SCC 1220 § 2, 2002)
Prior to commencing operation of a hotel or other facility that
rents occupancy to transients, the operator of said hotel shall file
for and obtain a General Business License from the Tax Collector.
In addition to the license application form each operator shall file
a Transient Occupancy Tax Registration form, provided by the Tax Collector,
and maintain the information contained therein. The registration form
will include such information as the number and rental rate of the
rooms in the hotel, the name and contact information for the hotel
management, and any other information deemed appropriate to the collection
of the tax.
(SCC 1220 § 2, 2002)
Any operator is relieved from liability for the remission to
the County of the tax imposed under this chapter insofar as the measure
of the tax is represented by accounts which have been found to be
worthless and charged off for income tax purposes. If the operator
has previously remitted the tax, he may, pursuant to procedures prescribed
by the Tax Collector, take as a deduction the amount of tax previously
remitted for the worthless and charged off account. If any such accounts
are thereafter in whole or in part collected by the operator, the
amount so collected shall be included in the first return filed after
such collection and the tax on such amount paid with the return.
(SCC 1220 § 2, 2002)
Any operator aggrieved by any decision of the Tax Collector
with respect to the amount of such tax, interest and penalties, if
any, may appeal to the Board of Supervisors by filing a notice of
appeal with the Clerk of the Board of Supervisors within 15 days of
the serving or mailing of the determination of tax due. The Board
of Supervisors shall fix a time and place for hearing such appeal,
and the Clerk of the Board of Supervisors shall give notice in writing
to such operator at his or her last known place of address. The findings
of the Board of Supervisors 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.
(SCC 1220 § 2, 2002)
It shall be the duty of every operator liable for the collection
and payment to the County 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 County including, but not
limited to, all business records and bank statements, which records
the Tax Collector shall have the right to inspect at all reasonable
times.
(SCC 1220 § 2, 2002)
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
County. Any such tax collected by an operator which has not been paid
to the County shall be deemed a debt owed by the operator to the County.
Any person owing money to the County under the provisions of this
chapter shall be liable to an action brought in the name of the County
for the recovery of such amount.
(SCC 1220 § 2, 2002)