This chapter shall be known as the "Uniform Transient Occupancy
Tax Ordinance of the City of Malibu." The provisions of this chapter
shall be construed as a restatement and continuation of Los Angeles
County Ordinance 8607, adopted in 1964.
(Prior code § 6400)
Except where the context otherwise requires, the definitions
given in this section shall 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, rental unit, dormitory, public
or private club, mobilehome or house trailer at a fixed location,
or other similar structure or portion thereof, and shall further include
any trailer court, camp, park or lot where trailer spaces, or combinations
of such spaces and trailers, including mobilehomes, are occupied or
intended or designed for occupancy by transients for dwelling, lodging,
or sleeping purposes.
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 hotel, whether in the capacity of owner, lessee, sublessee,
mortgagee in possession, licensee, or any other capacity. Where the
operator performs his 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 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 any individual, firm, partnership, joint venture association,
social club, fraternal organization, 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,
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 city manager or his or her designee.
means any person who exercises occupancy or is entitled to
occupancy for a period of 30 consecutive calendar days or less, counting
portions of calendar days as full days. Any such person shall be deemed
to be a transient until the period of 30 days has expired. In the
event that any person rents or leases a hotel room(s) for more than
30 consecutive calendar days, the determination of transiency for
purposes of applying this chapter shall be based on the time period
of actual occupancy of the room by a natural person or persons and
not the duration of the room(s) reservation, lease or rental agreement.
In determining whether a person is a transient, uninterrupted periods
of time extending both prior and subsequent to the effective date
of this chapter may be considered.
(Prior code § 6401)
For the privilege of occupancy in any hotel each transient is
subject to and 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 to the operator
or to the city. The transient shall pay the tax to the operator of
the hotel at the time the rent is paid. If the rent is paid in installments,
a proportionate share of the tax shall be paid with each installment.
The unpaid tax shall be due upon the transient's ceasing to occupy
space in the hotel. If for any reason the tax due is not paid to the
operator of the hotel, the tax administrator may require that such
tax shall be paid directly to the tax administrator.
(Prior code § 6402)
No tax shall be imposed upon:
A.
Any
person as to whom, or any occupancy as to which, it is beyond the
power of the city to impose the tax herein provided;
B.
Any
federal or state of California officer or employee when on official
business;
C.
Any
officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty.
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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.
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(Prior code § 6403)
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 hereinafter provided.
(Prior code § 6404)
Within 30 days after the effective date of this chapter, or
within 30 days after commencing business, whichever is later, each
operator of any hotel renting occupancy to transients shall register
the hotel with the tax administrator and obtain a transient occupancy
registration certificate to be at all times posted in a conspicuous
place on the premises. The 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.
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 Ordinance of the
City of Malibu 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 any unlawful manner, nor to operate a hotel without strictly
complying with all 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."
(Prior code § 6405)
Each operator shall, on or before the last day of the month
following the close of each calendar quarter or of such different
reporting period as may be established by the tax administrator, make
a return to the tax administrator, on forms provided by the tax administrator,
of the total rents charged and received, the amount of tax collected
for transient occupancies, and such other information as may be reasonably
required. 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 either shorter or longer reporting periods
for any individual certificate holder or category of certificate holders
if the tax administrator deems it necessary or desirable in order
to insure collection of the tax or to increase the efficiency of its
administration. 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 § 6406)
A.
Original
Delinquency. Any operator who fails to remit any tax imposed by this
chapter within the time required shall pay a penalty of 10% 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 30 days following the date on which the remittance
first became delinquent shall pay a second delinquency penalty of
10% of the amount of the tax in addition to the amount of the tax
and the 10% 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 for each month or portion of a month
that the tax shall be delinquent on the amount of the tax, exclusive
of penalties, from the date on which the tax first became delinquent
until paid. The interest shall be computed on a monthly basis and
shall not be subject to proration for any portion of a month.
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 § 6407)
If any operator shall fail or refuse to collect the 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 the tax administrator may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the tax administrator shall procure such facts and information as the tax administrator 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, the tax administrator shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this chapter. In the event 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 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 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 chapter to the operator to show cause at a time and place fixed in the 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 such specified tax, interest and penalties should not be so fixed. After such 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 chapter of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 3.24.100.
(Prior code § 6408)
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 council by filing a notice of appeal with the
city clerk within 15 days of the serving or mailing of the determination
of tax due. 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 place of 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 § 6409)
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 it may have been liable for
the collection and payment of to the city, which records the tax administrator
shall have the right to inspect at all reasonable times.
(Prior code § 6410)
A.
Claim
by Operator. 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.
B.
Claim by Transient. 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 Section 3.08.010, 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.
C.
Evidence.
No refund shall be paid under the provisions of this section unless
the claimant establishes his or her right thereto by written records
showing entitlement thereto.
(Prior code § 6411; Ord. 162 §§ 3, 4, 1997)
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.
(Prior code § 6412)
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, or who fails or refuses to pay
any tax, penalty or interest which is due and owing is guilty of a
misdemeanor, and is punishable by a fine not exceeding $1,000 or by
not more than six months imprisonment in the county jail or by both
such fine and imprisonment. Each such person shall be guilty of a
separate offense for each and every day during any portion of which
any provision of this chapter is committed, continued or permitted
by such person and shall be punishable accordingly. 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.
(Prior code § 6413)
