This chapter shall be known as the "Uniform Transient Occupancy
Tax Ordinance of the City of Pico Rivera."
(Prior code § 6901)
Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter:
"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, 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.
"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.
"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 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.
"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.
"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.
"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 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 ordinance amending this section may be
considered.
(Prior code § 6902)
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 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 tax administrator
may require that such tax shall be paid directly to the tax administrator.
(Prior code § 6903; Ord. 787 § 1, 1990)
Within thirty days after the effective date of the ordinance
adopting the provisions set out in 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 tax administrator and obtain from him or her a "Transient
Occupancy Registration Certificate" to be at all times posted in a
conspicuous place on the premises. The 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 Tax Administrator
for the purpose of collecting from transients the Transient Occupancy
Tax and remitting said tax to the Tax Administrator. 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 the zoning laws and 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."
(Prior code § 6906)
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
in this chapter.
(Prior code § 6905)
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 tax administrator,
make a return to the tax administrator, 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 tax administrator.
The tax administrator may establish shorter reporting periods for
any certificate holder if he or she deems it necessary in order to
insure collection of the tax, and he or she may require further information
on the return. 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 tax administrator.
(Prior code § 6907)
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 tax
administrator shall have the right to inspect at all reasonable times.
(Prior code § 6911)
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.
(Prior code § 6913)
Any operator aggrieved by any decision of the tax administrator
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 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 his or her last known place of address. 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.
(Prior code § 6910)