The city council finds and declares as follows:
A.
The
natural, recreational, and cultural resources of Manteca make it a
popular destination for business travelers and vacationers;
B.
To maintain
the economic viability of the existing visitor serving businesses
it is necessary to provide those visitors with information about the
resources and businesses available to serve their needs and encourage
persons to visit Manteca;
C.
Short-term
rentals, as defined in this chapter, which provide lodging for visitors,
will play a key role in dispensing information to visitors and will
be the principal beneficiary of the program;
D.
The
program for providing services to visitors and encouraging others
to visit Manteca should be funded by fees charged to the transient
users/guests of short-term rentals;
E.
A program
for providing services to visitors and informing potential visitors
of the advantages of Manteca is likely to generate additional transient
occupancy tax and sales tax revenues that can be used by the city
to provide services and make improvements that will benefit residents
and visitors alike; and
(Ord. O2022-04 § 1)
For purposes of this chapter, the definitions set out in Chapter 3.40 shall be incorporated herein.
(Ord. O2022-04 § 1)
The city, or an entity under contract to the city, shall develop,
plan, carry out, and supervise a program to serve the needs of visitors
to, and promote tourism in, the city of Manteca. The city, or the
entity retained by the city, in implementing this plan shall, at a
minimum:
A.
Prepare
and distribute information, by way of brochures, publications, guides,
direct mail and the media that informs visitors, and prospective visitors,
of the resources of Manteca and the businesses available to serve
their needs; and
B.
Develop
and implement marketing programs with an emphasis on increasing business
and visitor trade throughout the year.
(Ord. O2022-04 § 1)
Each transient user shall pay a fee of one percent of the cost
charged by the owner (before taxes are applied) as consideration for,
and to defray the cost of, the services provided by the city. The
fee constitutes a debt owed by the transient user to the city that
is extinguished only by a payment to the owner that is then provided
directly to the city. The transient user shall pay the fee to the
owner at the time the final payment for the short-term rental is made.
Any unpaid fee shall be due upon the transient user's termination
of his or her stay.
(Ord. O2022-04 § 1)
Funds received by the city pursuant to this chapter shall be used solely for the purposes described in Section 3.42.015. All fees received pursuant to this chapter shall be deposited into a special account designated the "visitor service fee fund."
(Ord. O2022-04 § 1)
Each owner shall collect the fee imposed by this chapter to
the same extent, and at the same time, as rent is collected from each
transient user. The fee shall be separately stated from the amount
of what is charged to the transient user, and each transient user
shall receive a receipt for payment from the owner.
(Ord. O2022-04 § 1)
No fee shall be imposed upon:
A.
Any
person as to whom, or any short-term rental as to which, it is beyond
the power of the city to impose the fee specified in this chapter;
B.
Any
officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty;
C.
Any
person or transient user occupying a short-term rental provided without
rent charged (complimentary) to the person or transient user by the
owner;
D.
Short-term
rentals provided to charitable organizations;
E.
Short-term
rentals booked by individuals who provide business and conferencing
opportunities for the economic benefit of the city; and/or
F.
Short-term
rentals provided complimentary to or at a discounted rate to displeased
transient users/guests.
(Ord. O2022-04 § 1)
The owner shall be required to report and remit all fees paid pursuant to this chapter in the same manner as required by Chapter 3.40.
(Ord. O2022-04 § 1)
Any owner who fails to remit any fee imposed by this chapter within the time required shall be required to pay penalties and interest in the same manner and amounts as provided in Chapter 3.40.
(Ord. O2022-04 § 1)
It shall be the duty of every owner liable for the collection and payment to the city of any fee imposed by this chapter to keep and preserve, for a period of not less than four years, all records necessary to determine the amount of fees the owner was required to collect and pay to the city. All retained records shall be subject to audit as provided in Chapter 1.10. The finance director shall have the right to inspect and/or audit these records at any time during normal business hours on twenty-four hours' written notice. The records shall be maintained at the owner's premises or at a location convenient to the finance director. The records shall include at least the following:
A.
Daily
summaries of room occupancies;
B.
A record
of each occupancy charge for which an exemption is claimed, the city
provided exemption form, if applicable, including the name of the
individual occupying the room, dates for occupancy, and the reasons
for claiming the exemption; and/or
C.
All
qualifying short-term rental agreements.
(Ord. O2022-04 § 1)
The city manager (or his or her designee) shall enforce any failure or refusal of any owner to collect the fee, or make any report or remittance of the fee, as required by this chapter in the same manner and subject to the same conditions and procedures as provided in Chapter 3.40.
(Ord. O2022-04 § 1)
No injunction, writ of mandate, or other legal or equitable
process shall issue in any suit, action or proceeding in any court
against the city or an officer thereof, to prevent or enjoin the collection
of fees sought to be collected pursuant to this chapter. Payment of
all fees, interest and penalties is a required condition precedent
to seeking judicial review of any fee liability.
(Ord. O2022-04 § 1)
Returns filed with the city pursuant to this chapter, and information regarding the amount of gross receipts, adjustments, credits, over collections, taxes, fees, penalties and interest, shall be and remain confidential. No person having an administrative duty under this chapter shall make known in any manner whatsoever the business affairs, operations, or information obtained by an investigation or audit of the records of any owner or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, or expenditures of the owner as set forth in Title 3. This subsection shall not prohibit, nor be construed to prohibit, disclosure of statistical or cumulative information derived from tax returns, when the information disclosed does not identify or relate to any particular owner. This subsection shall not prohibit, nor be construed to prohibit, any disclosure of tax returns or other information when disclosure is compelled by an order of court or other judicial process.
(Ord. O2022-04 § 1)
A.
Claim Required. Whenever the amount of any fee, interest, or penalty has been overpaid, 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, that the claim be presented in writing and state, under penalty of perjury, the specific grounds upon which the claim is founded. The claim shall be filed with the finance director within three years of the date of payment. Claims shall be on forms furnished by the finance director.
B.
Claim
by Owner. An owner may claim a refund, or take as credit against visitor
service fees 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 finance director that
the person from whom the fee has been collected was not a transient
user; provided, however, that neither a refund nor a credit shall
be allowed unless the amount of the fee so collected has either been
refunded to the transient user or credited to rent subsequently payable
by the transient user to the owner.
C.
Claim by Transient User. A transient user may obtain a refund of visitor service fees 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 fee was paid by the transient user directly to the finance director, or when the transient user, having paid the fee to the owner, establishes to the satisfaction of the finance director that the transient user has been unable to obtain a refund from the owner who collected the fee.
D.
Evidence.
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. O2022-04 § 1)
Any notice required to be given pursuant to this chapter shall be deemed given if personally served on the owner or the owner's representative or if deposited in the United States mail, first-class postage prepaid, and addressed to the owner at the address shown on the application submitted per Chapter 3.40.
(Ord. O2022-04 § 1)
Any fee collected by an owner pursuant to this chapter that
has not been paid to the city shall be deemed a debt owed by the owner
to the city and the owner shall be liable in an action brought in
the name of the city of Manteca for the recovery of the unremitted
fees.
(Ord. O2022-04 § 1)
Any owner, agent, or other person who willfully: (A) fails or refuses to register as required by this chapter; (B) fails to make any return required by this chapter; (C) fails or refuses to furnish a supplemental return or other data required by the city manager or finance director; or (D) makes a false or fraudulent return or claim, is guilty of a misdemeanor and is punishable as provided in Chapter 1.10 of this code and/or any other applicable provisions of this code.
(Ord. O2022-04 § 1)
