Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter.
means the operator enters the rent due from a transient on
his or her records when the rent is earned, whether or not it is paid.
means the operator does not enter the rent due from a transient
on his or her records until rent is paid.
means the City Commission of the City of Warrenton.
means any structure, or any portion of any structure, which
is occupied or intended or designed for transient occupancy for less
than 30 days for dwelling, lodging or sleeping purposes; and includes
any hotel, motel, inn, condominium, tourist home or house, studio
hotel, bachelor hotel, lodging house, rooming house, apartment house,
public or private dormitory, fraternity, sorority, public or private
club; and also means space in mobile home or trailer parks, RV parks,
private and publicly owned recreational vehicle sites and camping
spaces at fixed location, or similar structures, spaces or portions
thereof so occupied; provided such occupancy is for less than a continuous
30-day period.
means the use or possession, or the right to the use or possession
for lodging or sleeping purposes, of any room or rooms in a hotel;
or space in a mobile home, trailer park or campground or portion thereof.
means the person who is the proprietor of the hotel in any
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 provision of this chapter
by either the principal or the managing agent shall be considered
to be compliance by both.
means any individual, firm, partnership, joint venture, association,
social club, fraternal organization, fraternity, sorority, public
or private dormitory, 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
by the operator, for the occupancy of space in a hotel, valued in
money, goods, labor, credits, property, or other consideration valued
in money, without any deduction.
means the consideration charge for both food and rent, where
a single rate is made for the total of both. The amount applicable
to rent for determination of transient room tax under this chapter
shall be the same charge made for rent, when consideration is not
a part of a package plan. The amount applicable to rent for determination
of transient room tax under this chapter shall be that amount allocated
to space rent, taking into consideration a reasonable value of other
items in the rent package, and taking into consideration the charge
for rent when the space is rented separately and not included in a
package plan.
means either the tax payable by the transient, or the aggregate
amount of taxes due from an operator during the period for which he
or she is required to report his or her collections.
means the City Manager of the City of Warrenton, Oregon or
designee.
means any individual who exercises occupancy or is entitled
to occupancy in a hotel for a period of 30 consecutive calendar days
or less, counting portions of calendar days as full days. The day
a transient checks out of the hotel shall not be included in determining
the 30-day period, if the transient is not charged rent for that day
by the operator. Any such individual 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, or the
tenancy actually extends more than 30 consecutive days. 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. A person who pays for lodging on
a monthly basis, irrespective of the number of days in such month,
shall not be deemed a transient.
(Ord. 912-A § 1, 1993)
For the privilege of occupancy in any hotel, on or after July
1, 2009, each transient shall pay a tax in the amount of 12% of the
rent charged by the operator. The tax constitutes a debt owed by the
transient to the City, which is extinguished only by payment by the
operator to the City. The transient shall pay the tax to the operator
of the hotel at the time the rent is paid. If the operator keeps his
or her records on a cash accounting basis, the operator shall enter
the tax on his or her records when rent is collected. If the operator
keeps his or her records on the accrual basis, the tax will be recorded
when earned. If rent is paid in installments, the transient shall
pay a proportionate share of the tax to the operator with each installment.
In all cases, the rent paid or charged for occupancy shall exclude
the sale of any goods, services, and commodities, other than the furnishings
of rooms, accommodations, and space occupancy in mobile home parks,
trailer parks, or campgrounds.
(Ord. 912-A § 2, 1993; Ord. 1133-A § 1, 2009)
A.
Every
operator renting rooms or space for lodging or sleeping purposes in
this City, the occupancy of which is not exempted under the terms
of this chapter, shall collect a tax from the occupant. The tax collected
or accrued by the operator constitutes a debt owing by the operator
to the City.
B.
In all
cases of credit or deferred payment of rent, the payment of tax to
the operator may be deferred until the rent is paid; and the operator
shall not be liable for the tax until credits are paid or deferred
payments are made. Adjustments may be made for uncollectibles.
C.
The
Tax Administrator shall enforce provisions of this chapter and shall
have the power to adopt rules and regulations not inconsistent with
this chapter, as may be necessary to aid in the enforcement.
D.
For
rent collected on portions of a dollar, fractions of a penny tax shall
not be remitted.
(Ord. 912-A § 3, 1993)
Each operator shall collect the tax imposed by this chapter
at the same time as the rent is collected from every transient. The
amount of tax shall be separately stated upon the operator's records
and any receipt rendered by the operator. No operator of a hotel shall
advertise that the tax or any part of the tax will be assumed or absorbed
by the operator, or that it will not be added to the rent, or that,
when added, any part will be refunded, except in the manner provided
by this chapter.
(Ord. 912-A § 4, 1993)
No tax imposed under this chapter shall be imposed upon:
A.
Any
occupant for more than 30 successive calendar days. (A person who
pays for lodging on a monthly basis irrespective of the number of
days in such month, shall not be deemed a transient.)
B.
Any
occupant whose rent is of a value less than $2.01 per day.
C.
Any
occupant whose rent is paid for hospital room or to a medical clinic,
convalescent home or home for the aged people.
(Ord. 912-A § 5, 1993)
A.
Every
person engaging in, or about to engage in, business as an operator
of a hotel in this City shall register with the Tax Administrator
on a form provided by him or her. Operators engaged in business at
the time the ordinance codified in this chapter is adopted must register
not later than 30 calendar days after passage of said ordinance. Operators
starting business after said ordinance is adopted must register within
15 days after commencing business. The privilege of registration after
the date of imposition of such tax shall not relieve any person from
the obligation of payment or collection of tax, regardless of registration.
Registration sets forth the name under which the operator transacts
or intends to transact business, the location of his or her place
or places of business, and such other information to facilitate the
collection of the tax as the Tax Administrator may require. The registration
shall be signed by the operator. The Tax Administrator shall, within
10 days after registration, issue without charge a certificate of
authority to each registrant to collect the tax from the occupant,
together with a duplicate thereof for each additional place of business
of each registrant. Certificates shall be nonassignable and nontransferable,
and shall be surrendered immediately to the Tax Administrator upon
the cessation of business at the location named or upon its sale or
transfer. Each certificate and duplicate shall state the place of
business to which it is applicable, and shall be prominently displayed
therein, so as to be seen and come to the notice readily of all occupants
and persons seeking occupancy.
B.
Said
certificate shall, among other things, state the following:
1.
The
name of the operator.
2.
The
address of the hotel.
3.
The
date upon which the certificate was issued.
4.
"This
Transient Occupancy Registration Certificate signifies that the person
named on the face hereof has fulfilled the requirements of the Transient
Lodgings Tax Ordinance of the City of Warrenton by registration with
the Tax Administrator for the purpose of collecting from transients
the lodgings tax imposed by said City 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, or 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 the City of Warrenton. This certificate does not constitute a permit."
(Ord. 912-A § 6, 1993)
A.
The
tax imposed by this chapter shall be paid by the transient to the
operator at the time that rent is paid. All amounts of such taxes
collected by any operator are due and payable to the Tax Administrator
on a quarterly basis on the 15th day of the following month for the
preceding three months, and are delinquent on the last day of the
month in which they are due. The quarters are:
1st January, February, March. 2nd April, May, June.
3rd July, August, September.
4th October, November, December.
The initial return under this chapter may be for less than the
three months preceding the due date; thereafter, returns shall be
made for the applicable quarterly period.
B.
On or
before the 15th day of the month following each quarter of collection,
a return for the preceding quarter's tax collections shall be filed
with the Tax Administrator. The return shall be filed in such form
as the Tax Administrator may prescribe by every operator liable for
payment of tax.
C.
Returns
shall show the amount of tax collected or otherwise due for the related
period. The Tax Administrator may require returns to show the total
rentals upon which tax was collected or otherwise due, gross receipts
of operator for such period and an explanation in detail of any discrepancy
between such amounts, and the amount of rents exempt, if any.
D.
The
person required to file the return shall deliver the return, together
with the remittance of the amount of the tax due, to the Tax Administrator
at this office, either by personal delivery or by mail. If the return
is mailed, the postmark shall be considered the date of delivery for
determining delinquencies.
E.
For
good cause, the Tax Administrator may extend for not to exceed one
month the time for making any return or payment of tax. No further
extension shall be granted, except by the City Commission. Any operator
to whom an extension is granted shall pay interest at the rate of
one-half of one percent per month on the amount of tax due, without
proration for a fraction of a month. If a return is not filed, and
the tax and interest due is not paid by the end of the extension granted,
then the interest shall become a part of the tax for computation of
penalties described elsewhere in this chapter.
F.
The
Tax Administrator, if he or she deems it necessary in order to insure
payment or facilitate collection by the City of the amount of taxes
in any individual case, may require returns and payment of the amount
of taxes for other than quarterly periods.
(Ord. 912-A § 7, 1993)
A.
Original
Delinquency. Any operator who has not been granted an extension of
time for remittance of tax due, and who fails to remit any tax imposed
by this chapter prior to delinquency, shall pay 10% of the amount
of the tax due in addition to the amount of the tax.
B.
Continued
Delinquency. Any operator who has not been granted an extension of
time for remittance of tax due, and who failed to pay any delinquent
remittance on or before a period of 30 days following the date on
which the remittance first became delinquent, shall pay a second delinquency
penalty of 15% of the amount of the tax due plus the amount of the
10% penalty first imposed.
C.
Fraud. If the Tax Administrator determines that the nonpayment of any remittance due under this chapter is due to fraud or intent to evade the provisions thereof, a penalty of 25% 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 percent per month or fraction thereof without proration for portions
of a month, on the amount of the tax due, 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 be merged with and become
a part of the tax herein required to be paid.
F.
Petition
for Waiver. Any operator who fails to remit the tax herein levied
within the time herein stated shall pay the penalties herein stated;
provided, however, the operator may petition the Tax Administrator
for waiver and refund of the penalty or any portion thereof; and the
Tax Administrator may, if a good and sufficient reason is shown, waive
and direct a refund of the penalty or any portion thereof.
(Ord. 912-A § 8, 1993)
A.
Deficiency Determinations. If the Tax Administrator determines that the returns are incorrect, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns, or upon the basis of any information within his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more than one period, and the amount so determined shall be due and payable immediately upon service of notice, as herein provided; after which, the amount determined is delinquent. Penalties on deficiencies shall be applied as set forth in Section 3.04.080.
1.
In making a determination, the Tax Administrator may offset overpayment, if any, which may have been previously made for a period or periods, against any underpayment for a subsequent period or periods, or against penalties and interest on the underpayments. The interest on underpayments shall be computed in the manner set forth in Section 3.04.080.
2.
The
Tax Administrator shall give to the operator or occupant a written
notice of his or her determination. The notice may be served personally
or by mail. If by mail, the notice shall be addressed to the operator
at his or her address as it appears on the records of the Tax Administrator.
In case of service by mail of any notice required by this chapter,
it shall be served by mailing such notice by registered mail, postage
prepaid, return receipt requested.
3.
Except
in the case of fraud or intent to evade this chapter or authorized
rules and regulations, every deficiency determination shall be made
and notice thereof mailed within three years after the last day of
the month following the close of the quarterly period for which the
amount is proposed to be determined, or within three years after the
return is filed, whichever period expires the later.
4.
Any
determination shall become due and payable immediately upon receipt
of notice, and shall become final within 20 days after the Tax Administrator
has given notice thereof; provided, however, the operator may petition
redemption and refund if the petition is filed before the determination
becomes final, as herein provided.
B.
Fraud—Refusal
to Collect—Evasion. If any operator shall fail or refuse to
collect said tax, or to make within the time provided in this chapter
any report or remittance of said tax or any portion thereof required
by this chapter, or makes a fraudulent return, or otherwise wilfully
attempts to evade this chapter, the Tax Administrator shall proceed
in such manner as he or she may deem best to obtain the facts and
information on which to base an estimate of the tax due. As soon as
the Tax Administrator has determined the tax due that is imposed by
this chapter from any operator who has failed or refused to collect
the same and to report and remit said tax, 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 in the manner aforesaid
of the amount so assessed. Such determination and notice shall be
made and mailed within three years of the discovery by the Tax Administrator
of any fraud, intent to evade or failure or refusal to collect said
tax, or failure to file return. Any determination shall become due
and payable upon receipt of notice, and shall become final within
20 days after the Tax Administrator has given notice thereof; provided,
however, the operator may petition for redemption refund if the petition
is filed before the determination becomes final, as herein provided.
C.
Operator
Delay. If the Tax Administrator believes that the collection of any
tax or any amount of tax required to be collected and paid to the
City will be jeopardized by delay, or if any determination will be
jeopardized by delay, he or she shall thereupon make a determination
of the tax or amount of tax required to be collected and paid to the
City noting the fact upon the determination. The amount so determined,
as herein provided, shall be immediately due and payable, and the
operator shall immediately pay such determination to the Tax Administrator
after service of notice thereof; provided, however, the operator may
petition, after payment has been made, for redemption and refund of
such determination, if the petition is filed within 20 days from the
date of service of notice by the Tax Administrator.
(Ord. 912-A § 9, 1993)
A.
Any person against whom a determination is made under Section 3.04.090, or any person directly interested, may petition for a redetermination and redemption and refund within the time required in Section 3.04.090. If a petition for redetermination and refund is not filed within the time required in Section 3.04.090, the determination becomes final at the expiration of the allowable time.
B.
If a
petition for redetermination and refund is filed within the allowable
period, the Tax Administrator shall reconsider the determination;
and, if the person has so requested in his or her petition, shall
grant the person an oral hearing, and shall give him or her 20 days'
notice of the time and place of the hearing. The Tax Administrator
may continue the hearing from time to time as may be necessary.
C.
The
Tax Administrator may decrease or increase the amount of the determination
as a result of the hearing; and if an increase is determined, such
increase shall be payable immediately after the hearing.
D.
The
order or decision of the Tax Administrator upon a petition for redetermination
of redemption and refund becomes final 20 days after service upon
the petition of notice thereof, unless appeal of such order or decision
is filed with the City Commission.
E.
No petition
for redetermination of redemption and refund or appeal therefrom shall
be effective for any purpose unless the operator has first complied
with the payment provision hereof.
F.
Appeals
to the City Commission. A person aggrieved by a decision of the Tax
Administrator may appeal to the City Commission by filing a notice
of appeal with the City within 20 days of service or mailing of the
notice of a decision. The Commission shall fix a time and place for
hearing the appeal and shall give the appellant 20 days' written notice
of the time and place of the hearing. Action by the Commission on
appeals shall be decided by a majority of the members of the Commission
present at the meeting where such appeal is considered.
(Ord. 912-A § 10, 1993)
A.
The Tax Administrator, whenever he or she deems it necessary to insure the compliance with this chapter, may require the operator subject thereto to deposit with him or her such security in the form of cash, bond or other security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator, but shall not be greater than twice the operator's estimated average quarterly liability for the period for which he or she files, determined in such a manner as the Tax Administrator deems proper, or $5,000.00, whichever amount is lesser. The amount of security may be increased or decreased by the Tax Administrator, subject to limitations herein provided. The operator has a right to appeal to the City Commission any decision of the Tax Administrator made pursuant to this section. The operator's right to appeal is pursuant to Section 3.04.100(F).
B.
At any
time within three years after any tax or any amount of tax required
to be collected becomes due and payable, or at any time within three
years after any determination becomes final, the Tax Administrator
may bring any action in the courts of this state, or any other state,
or of the United States, in the name of the City, to collect the amount
delinquent together with penalties and interest.
(Ord. 912-A § 11, 1993)
The tax imposed by this chapter, together with the interest
and penalties herein provided and the filing fees paid to the County
Clerk of Clatsop County, Oregon, and advertising costs which may be
incurred when same becomes delinquent, as set forth in this chapter,
shall be and, until paid, remain a lien from the date of its recording
with the County Clerk, Clatsop County, Oregon, and superior to all
subsequent recorded liens on all tangible personal property used in
the hotel of an operator within the City of Warrenton, and may be
foreclosed on and sold as may be necessary to discharge said lien,
if the lien has been recorded with the County Clerk in Clatsop County,
Oregon. Notice of the lien may be issued by the Tax Administrator
or deputy, whenever the operator is in default in the payment of said
tax interest and penalty, and shall be recorded with the County Clerk
of Clatsop County, Oregon, and a copy sent to the delinquent operator.
The personal property subject to such lien seized by any deputy or
employee of the Tax Administrator may be sold by the department seizing
same at public auction, after 10 days' notice; which means one publication
in a newspaper published in the City of Warrenton, Oregon. Any lien
for taxes shown on the records of the property county official shall,
upon payment of all taxes, penalties and interest thereon, be released
by the Tax Administrator when the full amount determined to be due
has been paid to the City; and the operator or person making such
payment shall have a receipt therefor, stating that the full amount
of taxes, penalties and interest thereon have been paid, and that
the lien is hereby released and the record of lien is satisfied.
(Ord. 912-A § 12, 1993)
A.
Refunds
by the City to the Operator. Whenever the amount of any tax, penalty
or interest has been paid more than once or has been erroneously or
illegally collected or received by the Tax Administrator under this
chapter, it may be refunded; provided a verified claim in writing
therefor, stating the specific reason upon which the claim is founded,
is filed with the Tax Administrator within three years from the date
of payment. The claim shall be made on forms provided by the Tax Administrator.
If the claim is approved by the Tax Administrator, the excess amount
collected or paid may be refunded, or may be credited on any amount
then due and payable from the operator from whom it was collected,
or by whom paid; and the balance may be refunded to such operator,
his or her administrators, executors or assignees.
B.
Refunds
by City to Transient. Whenever the tax required by this chapter has
been collected by an operator and deposited by the operator with the
Tax Administrator, and it is later determined that the tax was erroneously
or illegally collected or received by the Tax Administrator, it may
be refunded by the Tax Administrator to the transient; provided a
verified claim in writing therefor, stating the specific reason on
which the claim is founded, is filed with the Tax Administrator within
three years from the date of payment.
C.
Refunds
by Operator to Tenant. Whenever the tax required by this chapter has
been collected by the operator and it is later determined that the
tenant occupies the hotel for a period exceeding 30 days without interruption,
the operator shall refund to such tenant the tax previously collected
by the operator from the tenant as a transient. The operator shall
account for such collection and refund to the Tax Administrator. If
the operator has remitted the tax prior to the refund or credit to
the tenant, he or she shall be entitled to a corresponding refund
under this section.
(Ord. 912-A § 13, 1993)
Every operator, with the exception of Fort Stevens State Park,
that is liable for collection and remittance of the tax imposed by
this chapter may withhold five percent of the net tax herein, collected
to cover the operator's expense in collection and remittance of said
tax.
(Ord. 912-A § 14, 1993)
A.
Records
Required from Operators, Etc. Every operator shall keep guest records
of room sales and accounting books and records of the room sales.
All records shall be retained by the operator for a period of three
years and six months after they come into being.
B.
Examination
of Records—Investigations. The Tax Administrator, or any person
authorized in writing by him or her, may examine during normal business
hours the books, papers and accounting records relating to room sales
of any operator, after notification to the operator liable for the
tax; and may investigate the business of the operator in order to
verify the accuracy of any return made or if no return is made by
the operator, to ascertain and determine the amount required to be
paid.
C.
Confidential
Character of Information Obtained—Disclosure Unlawful. It shall
be unlawful for the Tax Administrator or any person having an administrative
or clerical duty under the provisions of this chapter to make known
in any manner whatever the business affairs, operations or information
obtained by an investigation of records and equipment of any person
required to obtain a transient occupancy registration certificate
or pay a transient occupancy tax, or any other person visited or examined
in the discharge of official duty; or the amount or source of income,
profits, losses, expenditures, or any particular thereof, set forth
in any statement or application; or to permit any statement or application,
or copy of either, or any book containing any abstract or particulars
thereof to be seen or examined by any person; provided, that nothing
in this subsection shall be construed to prevent:
1.
The
disclosure to or the examination of records and equipment by another
City of Warrenton official, employee or agent for collection of taxes
for the sole purpose of administering or enforcing any provisions
of this chapter, or collecting taxes imposed hereunder, or collecting
City business license fees.
2.
The
disclosure, after the filing of a written request to that effect,
to the taxpayer him or herself, receivers, trustees, executors, administrators,
assignees and guarantors, if directly interested, of information as
to any paid tax, any unpaid tax or amount of tax required to be collected,
or interest and penalties; further provided, however, that the City
Attorney approves each such disclosure, and that the Tax Administrator
may refuse to make any disclosure referred to in this paragraph when
in his or her opinion the public interest would suffer thereby.
3.
The
disclosure of the names and addresses of any persons to whom transient
occupancy registration certificates have been issued.
4.
The
disclosure of general statistics regarding taxes collected or business
done in the City.
D.
Distribution
and Management of Funds. The City shall deposit 32.08% of the net
taxes collected and imposed by this chapter into the Transient Room
Tax Fund which shall, and as time to time be allocated by the City
Commission, be expended in accordance and for purposes consistent
with ORS 320.300 through 320.350. The remaining taxes collected and
imposed by this chapter shall be deposited into the General Fund (67.92%).
(Ord. 912-A § 15, 1993; Ord. 1133-A § 2, 2009)
It is unlawful for any operator or other person so required
to fail or refuse to register as required herein, or to furnish any
return required to be made, or fail or refuse to furnish a supplemental
return or other data required by the Tax Administrator or to render
a false or fraudulent return. No person required to make, render,
sign or verify any report shall make any false or fraudulent report,
with intent to defeat or evade the determination of any amount due
required by this chapter.
(Ord. 912-A § 17, 1993)
Any person wilfully violating any of the provisions of this
chapter shall be guilty of a misdemeanor, and may be punishable therefor
by a fine of not more than $500.00, or by imprisonment in the City
or county jail for a period of not more than six months, or by both
such fine and imprisonment.
(Ord. 912-A § 18, 1993)
Any fees, charges, taxes or penalties that are assessed, requested
or required by this chapter are deemed by the Warrenton City Commission
to not be subject to the limits of Section 11b, Article XI of the
Oregon Constitution and will be adopted according to Section 1(b)(e)
and Section 2 of ORS 310.045.
(Ord. 912-A § 19, 1993)
