The provisions codified in this chapter shall be known as "The Uniform Transient Occupancy Tax Ordinance of the City of Lathrop."
(Ord. 92-75)
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
mean all costs and expenses including, but not limited to, administrative costs and enforcement costs including the value of staff time, accounting fees, expert witness fees, attorneys' fees and court costs.
shall be construed as defined in Section 18008 of the Health and Safety Code of the state, and the provisions of this chapter shall apply only to such mobilehomes as are outside of a mobilehome park as defined in the Health and Safety Code, and further, the provisions of this chapter shall not apply to the renting of a mobilehome when the occupant is the owner or operator of the mobilehome or his or her employee.
means the use, possession or the right to use or possession of any portion of any transient occupancy facility for sleeping, lodging, dwelling or similar purposes.
means the person(s) who is a legal owner of the transient occupancy facility. "Operator" also means a person who has the legal right to possession of the premises occupied by transients. "Operator" also means any person, who, through lease, mortgage, contract, license or similar legal right, obtains any right to receive or collect any moneys as rent for the occupancy of the transient occupancy facility by transients. "Operator" also means any manager, agent, representative, or other similar person acting on the authority of an owner of a transient occupancy facility or on the authority of any person who by reason of lease, mortgage, contract, license or similar legal right to receive or collect rent for the occupancy of the transient occupancy facility by transients, which agent, manager or representative has been authorized to receive or collect rent for the occupancy of the transient occupancy facility by transients. Compliance with the provisions of this chapter by any operator of a transient facility shall be deemed to be in compliance by all operators of such transient occupancy facility.
means any person or any group or combination of people acting in a business capacity, and shall be considered to include, but not be limited to the following: individual firm; partnership, whether limited or general; corporation; real estate or business trust; syndicate; joint tenants; tenants in common; receiver or trustee; unincorporated association; joint venture; or joint stock company.
means the charge for the occupancy of any space in any transient occupancy facility, in the form of money, goods, services or similar payment, including, but not limited to, all receipts, cash, credits, goods, property and services of any kind or nature, without any deduction whatsoever.
means the finance director of the city.
means any person who exercises, or is entitled to exercise occupancy, whether by agreement (oral or written), concession, permit, right of access, license, contract, payment of rent or similar entitlement, for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any person so occupying space in a transient occupancy facility shall be deemed to be a transient until the period of 30 days has expired, unless there is a lease agreement or month-to-month rental agreement in writing between the operator and the transient, providing for a period of occupancy in excess of 30 days. In determining whether a person is a transient, uninterrupted periods of time extending both prior to and subsequent to the effective date of this chapter and any amendments thereto may be considered by the tax administrator.
means any structure or portion of any structure which is occupied, or intended or designed for occupancy by transients for purposes of sleeping, lodging or similar use in conformance with the city's zoning regulations, and shall include, but not be limited to the following: hotel, hotel-motel, lodge, inn, studio hotel, public or private club, dude ranch, apartment, apartment unit, condominium, condominium unit, triplex, duplex, single-family residence, cooperative, mobilehome, dormitory, rooming house, or other similar structure.
shall not include any of the following: any hospital; sanitarium; medical clinic; convalescent home; rest home; owner-occupied time share estate; owner-occupied-time share use; home for aged people; foster home or other similar facility operated for the care or treatment of human beings; any asylum; jail, prison, orphanage or other facility in which human beings are detained or housed under legal restraint; housing owned or controlled by any educational institution and used exclusively by students and employees of such educational institutions, and officially recognized or approved by it; any housing operated or used exclusively for religious, charitable or educational purposes by any organization having qualified for exemption from property taxes under the laws of the state; any housing owned by a government agency and used to house its employees or for governmental purposes; any camp as defined in the Labor Code or other housing furnished by any employer exclusively for housing that employer's employees.
(Prior code § 115.02)
Operators shall:
A.
Assist the city police department with respect to law enforcement problems that might arise in conjunction with the occupancy of the operator's transient occupancy facility;
B.
Allow inspection of the premises at any time by inspectors of the city and by inspectors of the bureau of fire prevention of the city fire protection district as provided by law to determine the compliance of the premises with the codes and ordinances of the city and the codes and ordinances of the city fire protection district;
C.
Take all reasonable and necessary action to assure that transients occupying the operator's transient occupancy facility do not interfere with employees of the city in carrying out their duties;
D.
Insure that there is adequate parking space available for transients occupying the transients' occupancy facility, pursuant to the requirements of this code. If the transient occupancy facility books rooms with persons who utilize tour buses, the operator of the facility shall be required to furnish, or make suitable arrangements for furnishing adequate parking for the tour buses utilizing either on site or off-site facilities at locations where tour bus parking is permitted;
E.
Maintain a set of books and records which shall contain all of the information necessary for the computation of any tax due pursuant to this chapter, notify the tax administrator of the location of such books and records, and permit inspection of such books and records during normal working hours. Upon 10 calendar days' written request by the tax administrator, such records shall be available, at the operator's expense, in the city during normal working hours;
F.
Accept service of process for the operator's alleged violation of this chapter;
G.
Not operate any transient occupancy facility in violation of any provision of this chapter;
H.
Post faithful performance or similar bonds in such amount as may be required by the tax administrator.
(Prior code § 115.03)
A.
For the privilege of occupancy of any transient occupancy facility, each transient is subject to, and shall pay a tax in the amount of nine percent 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 to the operator or to the tax administrator. The transient shall pay the tax to the operator of the transient occupancy facility at the time the rent is paid. If the rent is paid in installments, the unpaid tax shall be paid to the operator at the rate of nine percent of the installment amount.
B.
Any tax required to be paid by any transient under the provisions of this section shall be deemed a debt owed by the transient to the city. Such tax collected by an 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.
C.
For the purpose of this section, the rent deemed payable on account of time-share occupancy in the time-share estate or time-share use shall be the rental value of the unit or rooms which accommodate such time-share occupancy. The rental value shall be computed by determining the pro rata share of the total purchase price of the time-share estate or time-share use, which share is allocable to the period of transient occupancy, and adding thereto the total applicable real and personal property taxes, plus the amount of any and all fees, assessments, charges and expenses charged to the time-share estate or time-share use by whatever name such fees, assessments, charges or expenses may be denominated, whether occupying fees, maintenance or operations charge, per diem fee, homeowner's association monthly fees or dues or the like name or otherwise. In making the computation referred to above of the pro rata share or the total purchase price, in any case wherein the time-share right or entitlement is in perpetuity or for the life or otherwise not for a definite or ascertainable term, such proration shall be made upon an assumed term of 30 years.
(Prior code § 115.04)
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 transient occupancy facility 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 be added to the rent, or that, if added, any part will be refunded except in the manner provided in this chapter.
(Prior code § 115.05)
A.
Each operator of a transient occupancy facility shall register the transient occupancy facility with the tax administrator prior to commencing business. Upon proper registration, the tax administrator shall issue a transient occupancy registration certificate to the operator, which is to be posted in a conspicuous place on the premises. The certificate shall, among other things, state the following:
1.
The name of the operator;
2.
The address of the facility;
3.
The date upon which the certificate was issued;
4.
The following statement: "This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the uniform transient occupancy tax 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 lawful business or to conduct any lawful business in an unlawful manner, nor to operate a facility 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. This certificate does not constitute a permit."
(Prior code § 115.06)
A.
To insure compliance with transient occupancy tax payment requirements, the tax administrator may require any person subject to the requirements to deposit with the city such security in the form of cash, bond or other security in the amount required by the terms hereof. The required security shall be equal to an amount not greater than twice the person's estimated average liability for the first period for which a return must be filed, pursuant to Section 3.16.090 or the sum of $10,000, whichever is the lesser.
B.
If any operator liable for any amount under this section sells out a business or quits the business, the successors or assigns of such person shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the tax administrator showing that returns have been filed and payment has been made as required by Section 3.16.090, or a certificate stating that no amount is due. If the purchaser of a business fails to withhold the tax from the purchase price as required, such person becomes personally liable for the payment of the amount required to be withheld to the extent of the purchase price, valued in money. Within 30 days after receiving a written request from the purchaser for a certificate, the tax administrator shall either issue the certificate or mail notice to the purchaser at the 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 will release the purchaser from any further obligation to withhold the purchase price as above provided. The time within which the obligation of a successor may be enforced shall run at the time the operator sells out a business, or at the time that the determination against the operator becomes final, whichever event occurs later.
(Prior code § 115.07)
A.
Any operator who falls to obtain a transient occupancy registration certificate shall be in violation of this chapter and shall be subject to all of the penalty provisions of this chapter, in addition to being subject to all other remedies provided by law. It shall be a separate violation of this chapter for failure to obtain a transient occupancy registration certificate for each month, or portion of each month, during which the operator is required to hold such certificate.
B.
In addition to the foregoing, the unregistered operator shall be liable to the city for taxes, penalties, interest and enforcement charges imposed by this chapter which are imposed upon operators holding a duly issued transient occupancy registration certificate. Such taxes, penalties, interest and enforcement charges may be collected by the city as otherwise provided in this chapter.
(Prior code § 115.08)
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. 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 insure collection of the tax and he or 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.
(Prior code § 115.09)
Any operator who fails to pay any tax imposed by this chapter within the time required shall pay, in addition to such tax and any interest such tax may accrue, an original delinquency penalty of $10 or 15% of the amount of the tax, whichever dollar amount is greater; provided, however, that any operator who has not been late in paying any tax imposed by this chapter within the preceding three calendar years shall, upon application of the operator to the tax administrator within 15 days after the date such tax first became due, pay an original delinquency penalty of $10 or a total of one percent per day of the amount of tax due for each day such tax is delinquent, whichever dollar amount is greater. Every penalty imposed, and such interest as accrues under the provisions of this chapter shall become part of the tax required to be paid. Interest shall accrue on all unpaid taxes, including penalties, until paid.
(Prior code § 115.10)
A.
Any operator who fails to pay any delinquent tax, penalties and interest on or before the lapse of 30 days following the date on which the tax first became delinquent shall pay an additional delinquency penalty, over and above that provided in Section 3.16.100, of $10 or 15% of the amount of tax, penalties and interest then due, whichever is greater.
B.
If the tax, penalties and interest are not paid within 60 days from the date on which the tax became delinquent, the tax administrator shall give written notice to the operator, in whose name the transient occupancy registration certificate was issued, of his or her intention to cancel the certificate after 15 days from the date on the notice should the taxes, penalties and interest then due not be paid. Written notice shall be deemed given when a copy of the same is enclosed in a sealed envelope with postage thereon fully prepaid and certified in the United States mail and addressed to that address given by the operator in the application for the certificate. The transient occupancy registration certificate shall be canceled upon lapse of the 15 days provided in the notice if all taxes, penalties and interest are not paid in full within the 15 day period.
(Prior code § 115.11)
If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to all other penalties provided in this chapter.
(Prior code § 115.12)
In addition to the penalties imposed by this chapter, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one and one-half percent (1½%) per month or fraction thereof on the amount of the tax, inclusive of penalties, from the date on which the remittance first became delinquent until paid.
(Prior code § 115.13)
If any operator fails or refuses to collect the tax imposed by this chapter, 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 or 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 procures such facts and information as he or 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 or she shall proceed to determine and assess against such operator the tax, interest, penalties and enforcement charges 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, first class postage prepaid and certified, addressed to the operator so assessed at this last known address. Such operator may, within 10 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 hearing in not made within the time prescribed, the tax, interest, penalties and enforcement charges, if any, determined by the tax administrator shall become final and conclusive, 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 chapter to the operator to show cause at the time and place fixed in the notice why the amount specified therein should not be fixed at such tax, interest, penalties and enforcement charges. At such hearing, the operator may appear and offer evidence why such specified tax, interest, penalties and enforcement charges should not be so fixed. After such hearing, the tax administrator shall determine the proper amount 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, penalties and enforcement charges, including enforcement charges related to the hearing. The amount determined to be true shall be payable after 15 days unless an appeal is taken as provided in Section 3.16.150. On good cause, the transient occupancy registration certificate of the operator may be suspended by the tax administrator pending the hearing as herein provided, or any appeal thereof. No enforcement charges shall be imposed if no tax, interest or penalties are found to be due.
(Prior code § 115.14)
Any operator aggrieved by any decision of the tax administrator with respect to the amount of such tax, interest, penalties, enforcement charges or suspension, if any, may appeal to the city council by filing a notice of appeal with the city clerk within 15 days of the serving of mailing of the determination of tax due; provided, that he or she has completed all administrative procedures and sought all administrative remedies in Section 3.16.140, including appearance in person or through legal counsel at all administrative hearings. 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 address. The findings of the council shall be final and conclusive, and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Prior code § 115.15)
It shall be the duty of every operator to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax, interest, penalties and enforcement charges, as may have been due to the city, which records the tax administrator or his or her agent shall have the right to inspect at all reasonable times. All tax returns and information furnished by any operator pursuant to this chapter shall be confidential, and shall not be open to the public inspection, nor the specific contents thereof disclosed by any officer or employee except as necessary in the performance of official duty pursuant to this chapter, or in the course of proceedings, hearing or litigation involving the existence or amount of tax, interest, penalties or enforcement charges, or with the written consent of the operator or his authorized representative.
(Prior code § 115.16)
A.
When Authorized. 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 below, 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. persons claiming refunds shall provide all information required by the tax administrator to determine the validity of refunds claimed. No refund shall be paid unless the claim has been reviewed and the entitlement to the refund determined to be valid by the tax administrator.
B.
Credit Against Taxes. Any operator may claim 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.
Repayment to Transient. A transient may obtain a refund of tax, penalty or interest overpaid or paid more than once or erroneously or illegally collected or received by the city by filing claim in the manner provided in subsection A above, 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.
(Prior code § 115.17)
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 an 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, including interest, penalties and enforcement charges.
(Prior code § 115.18)
A current business tax certificate and operation permit for each transient occupancy facility must exist before issuance of any transient occupancy registration certificate.
(Prior code § 115.19)
If any tax, interest or penalty imposed under this chapter is not paid by the last day of the month succeeding the delinquency date, the tax administrator may file no sooner than 10 days after the mailing of the notice required in subsection B below, in the office of the county clerk, without fee, a certificate specifying as follows:
A.
The fact that a notice of intent to file the certificate had been sent by certified mail to the operator at his or her last known address not less than 10 days prior to the date of the certificate;
B.
The fact that the notice required in subsection A above set forth the following information:
1.
The name of the transient occupancy tax registration certificate holder,
2.
The fact that judgment will be sought in the amount of the tax, penalty, interest and enforcement charges that will remain unpaid at the time of the filing of the certificate,
3.
The fact that, upon the issuance and recordation of such judgment, additional penalties and interest will continue to accrue at the rate prescribed by law, and that any bond premium posted or other costs to enforce the judgment shall be an added charge,
4.
The fact that a recording fee of $5 per page will be required to be paid for the purpose of the recordation of any release of the judgment lien;
C.
The amount for which judgment is to be entered;
D.
The fact that there has been compliance with all provisions of this chapter in the computation and the levy of the tax, penalty, interest and enforcement charges;
E.
The fact that a request is therein made for the issuance and entry of judgment against the transient occupancy tax registration certificate holder.
(Prior code § 115.20)
The county clerk, immediately upon the filing of the certificate, shall enter a judgment for the city against the transient occupancy tax registration certificate holder in the amount of the tax, penalty, interest and enforcement charges set forth in the certificate. The county clerk may file a judgment in a looseleaf book entitled, "City of Lathrop Transient Occupancy Tax Judgments."
(Prior code § 115.21)
An abstract or a copy of the judgment shall be recorded, without fee, in the office of the county recorder. From the time of the recording, the amount of the tax, penalty, interest and enforcement charges set forth constitutes a lien upon all property of the transient occupancy tax registration certificate holder, owned by him or her, or afterward acquired by him or her, and before the lien expires. The lien has the force, effect and priority of a judgment lien and continues for 10 years from the date of the recording unless sooner released or otherwise discharged.
(Prior code § 115.22)
In addition to any penalty or fee imposed pursuant to this chapter, a penalty equal to the amount of any bond premium posted or other costs incurred to enforce the judgment entered pursuant to this chapter shall be imposed.
(Prior code § 115.23)
Execution shall issue upon the judgment upon request of the tax administrator in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the Code of Civil Procedure.
(Prior code § 115.24)
A.
The judgment is satisfied and the lien removed when, but not before, the certificate of release or discharge from the judgment lien is recorded in the office of the county recorder. In addition to the judgment amount and any additional penalty or interest accruing on the judgment, the tax administrator shall collect the recording fee of $5 per page for the recording of the lien release or discharge document and transmit it to the county recorder together with the documents for release or discharge.
B.
The judgment is also satisfied and the lien removed when, but not before, the tax is legally canceled and a release or discharge from the judgment lien is recorded in the office of the county recorder. A recording under this subsection shall be made without fee.
(Prior code § 115.25)
At or prior to the time of registration, an operator shall maintain a record of the name and address of the transient occupant to whom every transient occupancy facility unit is let, together with a record of the number of persons who are allowed to occupy the transient occupancy facility unit. The operator shall retain such records for a period of three years.
(Prior code § 115.26)
A.
Annual Operation Permit Required. It shall be unlawful for any person, persons or corporation to conduct, maintain, run or operate any hotel or motel in the city without first having procured a permit to operate, to be renewed annually, as provided for in this section, and provided further, however, that this section shall not apply to private houses, apartment houses, duplexes or triplexes with permanent tenants as distinguished from transients.
B.
Application for Permit. The application for permission to conduct, operate, run or maintain such a hotel or motel, shall be made by the business license holder upon form furnished by the city, and shall contain the following information:
1.
The name of the person, persons or corporation making the application;
2.
The name of the person who is to manage the hotel or motel;
3.
The address or location of the hotel or motel;
4.
The name of the owner;
5.
The name of the leaseholder;
6.
The business license holder and license number;
7.
Whether any other person or persons not named as managers of the hotel or motel are to be connected in any manner with the management of the same; if so, their names;
8.
Agency approval issued by the fire and community development departments, and the local county health district, dated within the 12 months prior to application, showing that the building for which the application is made is being maintained in compliance with all ordinances of the city and laws of the state pertaining to health, structural soundness, or fire safety.
C.
Application Filing Process with Community Development Department. All applications for the original and annual permit to operate herein shall be filed in the office of the director of community development or the city manager's designee, of the city, who shall issue a permit to operate if all the requirements of this chapter have been complied with.
D.
Denial of Permit by Director of Community Development or City Manager's Designee. The director of community development or the city manager's designee shall refuse to grant a permit to an operator if the application is not accompanied with approval documentation issued by each of the agencies in the approval process in subsection I below showing that the building for which the application is made is being maintained in compliance with all ordinances of the city and laws of the state pertaining to health, structural soundness or fire safety.
E.
Permits Issued for One Year. All permits to operate issued pursuant to this section shall expire December 31st of each year, and must be renewed annually, and are not transferable. Applications for renewal shall be filed each year prior to December 1st in the same manner as application for initial permits, and are subject to the same procedures, rules and regulations provided for in this section.
F.
Change of Ownership or Leasehold Invalidates Permit. If there is a change of ownership or leasehold of the hotel or motel, an application for a new permit must be made and the old permit shall no longer be valid.
G.
Right of Appeal.
1.
Any person aggrieved by any administrative decision concerning the application of this section, or any rule adopted pursuant thereto, may request a hearing on the matter before the city council of the city by filing in the office of the city clerk a petition for a hearing, setting forth the reasons why an appeal should be granted. Upon the filing of such a petition for hearing, the procedures set forth in the city municipal code pertaining to hearings shall be applied and followed.
2.
All decisions of the before-mentioned board of appeals body shall become final and effective five days after notice of the results of a hearing before the board of appeals is mailed to the appellants.
3.
The findings and decisions of the city council board of appeals upon an appeal shall be final and conclusive, but nothing in this code shall be construed to deprive any person of recourse to the courts as he or she may be entitled to under law.
H.
Display of Permit. A permit to operate issued pursuant to the provisions of this section shall be displayed in a prominent area so that is easily visible to the public.
(Ord. 92-75; Ord. 10-298 § 1)
A.
Any person, including any transient, who violates any of the provisions of this chapter shall be guilty of an infraction. Each such person shall be guilty of a separate offense for each and every day during any portion of which any violation of any provision of this chapter is committed, continued or permitted by such person, and may be punished accordingly. The foregoing notwithstanding, in the discretion of the city attorney, upon a showing of gravity of offense, any violation of any provision of this chapter may be prosecuted as a misdemeanor.
B.
Other than delinquent tax remittal addressed in Sections 3.16.090 through 3.16.130, any person, including any transient, who violates any provision of this chapter shall be subject to a civil penalty of not less than $100 for a first violation, not less than $250 for a second violation, and not less than $500 for a third violation, together with any enforcement charges for violations occurring within any two-year period. Any violation of any provision of this chapter which occurs on more than one day shall constitute a separate violation for each day or portion thereof during which such violation occurs.
C.
Notwithstanding subsection A above, 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 data required by the tax administrator, or who renders a false or fraudulent return or claim is guilty of a misdemeanor. Any person required to make, render, sign or verify any report of claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due as required by this chapter to be made is guilty of a misdemeanor.
D.
Notwithstanding subsection B of this section, any operator who operates a transient occupancy facility without an approved transient registration certificate or without collecting and paying transient occupancy taxes to the city as required in this chapter shall be subject to a civil penalty of not less than $500 per day together with all enforcement charges. All enforcement charges shall be debts owed to the city, and shall be payable pursuant to the procedures set forth in this chapter. Failure to pay such penalties and enforcement charges as required by this chapter shall be a misdemeanor.
(Ord. 92-75)