A.
In accordance
with Ordinance No. 270 adopted by city council on September 26, 1966,
Ordinance No. 323 adopted by city council on November 18, 1968, and
Ordinance No. 863 adopted by city council on May 7, 1990, the city
has historically imposed a nine percent transient occupancy tax ("TOT")
as a general tax, with TOT revenue allocated to the general fund to
be expended for any proper municipal purpose.
B.
An additional
transient occupancy general tax is imposed in the amount of three
percent.
C.
The
three percent tax is in addition to the nine percent tax, for a total
effective tax in the amount of twelve percent.
(Ord. O2018-22 § 1)
For the purposes of this chapter, the following words and definitions
shall have the meanings respectively ascribed to them by this section:
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 the use or possession
of any room 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 in compliance with 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 the director of finance.
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 chapter may be considered.
(Ord. O2018-22 § 1)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of twelve 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 such 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.
(Ord. O2018-22 § 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 officer or employee when on official business;
3.
Any
officer or employee of a foreign government who is exempt by reason
of express provision 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 tax administrator.
(Ord. O2018-22 § 1)
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 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. O2018-22 § 1)
Within thirty days after the effective date of the ordinance
codified 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 the tax administrator 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.
The
following language:
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,
not 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.
(Ord. O2018-22 § 1)
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 the tax
administrator, 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 deemed necessary in
order to insure collection of the tax and may require further information
in 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.
(Ord. O2018-22 § 1)
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 to ten percent of the amount of the tax in addition to the
amount of the tax and the ten percent penalty first imposed.
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 a 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. Every penalty imposed and such interest as accrues
under the provisions of this section shall become a part of the tax
required in this chapter to be paid.
(Ord. O2018-22 § 1)
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 tax administrator shall proceed in such manner as deemed best to obtain facts and information on which to base an estimate of the tax due. As soon as the tax administrator procures such facts and information as which to base the assessment of any tax imposed by this chapter and payable by any operator who 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 tax administrator shall give a notice of the amount 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 tax administrator 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 tax administrator shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator 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 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 affixed. After such hearing the tax administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this chapter 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 3.16.100.
(Ord. O2018-22 § 1)
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 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 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 council
shall be final and conclusive and shall be served upon the appellant
in the manner prescribed in this chapter for service of notice of
hearing. Any amount found to be due shall be immediately due and payable
upon the service of notice.
(Ord. O2018-22 § 1)
It shall be the duty of every operator liable of 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.
(Ord. O2018-22 § 1)
A.
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter it may be refunded as provided in subsections B and C of this section; provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three years of the date of payment. The claim shall be on forms furnished by the tax administrator.
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 tax administrator that the person from whom the tax has been
collected was not a transient; provided, however, that 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 or 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 tax administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the tax administrator, that the transient has 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.
(Ord. O2018-22 § 1)
Any tax required to be paid by any transient under the provision
of this chapter shall be deemed a debt owed by the operator to the
city, however, such operator may require the transient to pay the
tax as additional rent. Any person owing money to the city under the
provisions of this chapter shall be liable in an action brought in
the name of the city for the recovery of such amount.
(Ord. O2018-22 § 1)
A.
Any
person violating any of the provisions of this chapter shall be guilty
of a misdemeanor and shall be punishable therefor by a fine of not
more than one thousand dollars or by imprisonment in the city Jail
for a period of not more than six months or by both such fine and
imprisonment.
B.
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 date
required by the tax administrator, or who renders a false or fraudulent
return or claim, is guilty of a misdemeanor, and is punishable as
aforesaid. Any person required to make, render, sign or verify any
report or claim who makes any false or fraudulent report or claim
with intent to defeat or evade the determination of any amount due
required by this chapter to be made, is guilty of a misdemeanor and
is punishable as aforesaid.
(Ord. O2018-22 § 1)
