Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter.
"Accrual accounting"
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.
"Cash accounting"
means the operator does not enter the rent due from a transient
on his or her records until rent is paid.
"Hotel"
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.
"Occupancy"
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.
"Operator"
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.
"Person"
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.
"Rent"
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.
"Rent package plan"
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.
"Tax"
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.
"Transient"
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)
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)
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)
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)