Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter:
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, mobilehome or house trailer at a fixed location, or other similar
structure or portion thereof, excluding mobilehomes in a mobilehome
park and mobilehomes in which the tenant is an employee of the owner
or operator of the mobilehome.
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.
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.
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 finance director of the city, or designee, who
is charged with the administration of the tax.
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 March 31, 1965 may be considered.
(Prior code § 25-301; Ord. 565 § 7, 1980; Ord. 653 § 5, 1991)
For the privilege of occupancy in any hotel, motel, guest lodging
or bed and breakfast lodging, or for use of any campsite or recreational
vehicle space in a campground or recreational vehicle park, each transient
is subject to and shall pay a tax in a percentage amount established
by city council resolution in effect on the date of occupancy. Campgrounds
or recreational vehicle parks which lease property from the city shall
pay either their lease payment or the transient occupancy tax, whichever
is greater. Any resolution to modify this tax may only be adopted
after a properly advertised public hearing on the matter is held by
the city council.
(Prior code § 25-302; Ord. 594, 1983)
A.
No tax
shall be imposed upon:
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.
(Prior code § 25-303; Ord. 653 § 5, 1991)
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 provided in this chapter.
(Prior code § 25-304)
Upon commencing business, each operator of any hotel renting
occupancy to transient 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.
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.
"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, 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. 653 § 5, 1991)
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 or
her, of the total rents charged and received and the amount of tax
collected for transient occupancies. The operator shall accurately
and fully complete such returns as are required by the tax administrator,
as revised from time to time. 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
ensure timely collection of the tax and he/she 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. 653 § 5, 1991)
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 the tax or any portion thereof required by this chapter, the tax administrator shall proceed in such manner as he/she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the tax administrator shall procure such facts and information as he/she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he/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 so 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 in this section to the operator to show cause at a time and place fixed in such notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed. After the 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 section 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 3.20.080.
(Ord. 653 § 5, 1991)
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 the 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 in Section 3.20.070 for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 6453 § 5, 1991)
A.
Every
owner, keeper or proprietor of any lodginghouse, roominghouse, motel
or hotel shall keep a register wherein he/she shall require all guests,
roomers or lodgers to inscribe their names upon their procuring lodging
of a room or accommodations. The register shall also show the day,
month and year when such name was inscribed and the room occupied,
or to be occupied, by such lodger, roomer or guest in such lodginghouse,
roominghouse, motel or hotel. The register shall be kept in a conspicuous
place in the lodginghouse, roominghouse, motel or hotel, and shall
at all times be open to inspection by any peace officer of the state
and/or the tax administrator.
B.
Before furnishing any lodging for hire to any person(s) in any lodginghouse, or renting any room to any person(s) in any roominghouse, or furnishing any accommodations to any guest(s) at any motel or hotel, the proprietor, manager or owner thereof shall require the person(s) to whom such lodgings are furnished, or room is rented, or accommodations furnished, to inscribe his or her/their name(s) in such register kept for that purpose as provided in subsection A of this section, and shall set opposite such name(s) the time when the name(s) was/were so inscribed, the room occupied by such lodger(s), roomer(s) or guest(s), and the license number and description of the vehicle such lodger(s), roomer(s) or guest(s) drove.
C.
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/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. Such records shall
be maintained at the operator's premises or shall be available for
delivery to the tax administrator within one week after request. The
records shall include at least the following:
1.
Daily
summaries of room occupancies;
2.
A
record of each occupancy charge for which an exemption is claimed,
including the name of the individual occupying the room, dates of
occupancy, and reasons for exemption; and
3.
Lists
of bad debts claimed for exemption, including names and addresses
of the debtor(s) and the amount of room rent unpaid.
(Ord. 653 § 5, 1991)
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, established 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 right thereto by written records showing entitlement
thereto.
(Prior code § 25-311; Ord. 653 § 5, 1991)
A.
Actions
to Collect. 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 any 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.
B.
Recording
Certificate—Lien. If any amount required to be paid to the city
under this chapter is not paid when due, the tax administrator may
within three years after the amount is due file for record in the
office of the Del Norte county recorder a certificate specifying the
amount of tax, penalties and interest due, the name and address as
it appears on the records of the tax administrator of the operator
liable for the same, and the fact that the tax administrator has complied
with all provisions of this chapter in the determination of the amount
required to be paid. From the time of the filing for record, the amount
required to be paid, together with penalties and interest, constitutes
a lien upon real property in the county owned by the operator or acquired
by him or her afterwards and before the lien expires. The lien has
the force, effect and priority of a judgment lien and shall continue
for ten years from the time of filing of the certificate unless sooner
released or otherwise discharged.
C.
Priority
and Lien of Tax. The amounts required to be paid by any operator under
this chapter with penalties and interest shall be satisfied first
in any of the following cases:
1.
Whenever
the person is insolvent;
2.
Whenever
the person makes a voluntary assignment of his or her assets;
3.
Whenever
the estate of the person in the hands of executors, administrators
or heirs is insufficient to pay all the debts due from the deceased;
or
4.
Whenever
the estate and effects of an absconding, concealed or absent person
required to pay any amount under this chapter is levied upon by process
of law.
|
This chapter does not give the city a preference over any recorded
lien which was attached prior to the date when the amounts required
to be paid became a lien.
|
D.
Warrant for Collection of Tax. At any time within three years after any operator is delinquent in the payment of any amount required under this chapter to be paid off after the recording of a lien under subsection B of this section, the tax administrator may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the city under this chapter. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and a sale pursuant to a writ of execution. The tax administrator may pay or advance to the sheriff, marshal or constable, the same fees, commissions and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution.
E.
Seizure
and Sale. At any time within three years after any operator is delinquent
in the payment of any amount, the tax administrator may forthwith
collect the amount in the following manner: The tax administrator
shall seize any property, real or personal, of the operator and sell
the property, or sufficient part of it at public auction to pay the
amount due together with any penalties and interest imposed for the
delinquency and any costs incurred on account of the seizure and sale.
Any seizure made to collect occupancy taxes due shall be only of property
of the operator not exempt from execution under the provisions of
the Code of Civil Procedure.
F.
Successor's
Liability —Withholding by Purchaser. If any operator liable
for any amount under this chapter sells out his or her business or
quits the business, his or her successor and/or assignee shall withhold
sufficient of the purchase price to cover such amount until the former
owner produces a receipt stating that no amount is due.
G.
Liability
of Purchaser —Release. If the purchaser of a hotel fails to
withhold funds from the purchase price as required, he/she shall become
personally liable for the payment of the amount required to be withheld
by him or her to the extent of the purchase price, valued in money.
Within sixty days after receiving a written request from the purchaser
for a certificate, or within sixty days from the date the former owner's
records are made available for audit, whichever period expires later,
but in any event not later than ninety days after receiving the request,
the tax administrator shall either issue the certificate or mail notice
to the purchaser at his or her address as it appears on the records
of the tax administrator of the amount that must be paid as a condition
of issuing the certificate. Failure of the tax administrator to mail
the notice shall release the purchaser from any further obligation
to withhold purchase price as provided in this section. The time within
which the obligation of the successor may be enforced shall start
to run at the time the operator sells his or her business or at the
time that the determination against the operator becomes final, whichever
occurs later.
H.
Liability
of Seller. Sale of a hotel, dismissal of the operator or other termination
of his or her rights to operate the facility shall not relieve him
or her from liability for taxes due or owing under this chapter.
(Ord. 653 § 5, 1991)
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 of 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 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
herein required to be paid.
(Prior code § 25.307; Ord. 653 § 5, 1991)
Any person violating any provisions of this chapter is guilty
of a misdemeanor and shall be punishable therefor by a fine of not
more than five hundred dollars or by imprisonment for a period of
not more than six months, or by both such fine and imprisonment.
Any operator or other person who fails or refuses to register
as required under this chapter, or to furnish any return required
to be made, or who fails or refuses to furnish a supplemental return
or other data 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. 653 § 5, 1991)
