This chapter shall be known as the "uniform transient occupancy tax regulations" of the city.
(Prior code § 27-20)
It is the purpose and intent of the council that there be imposed on transient occupants of hotel rooms in the city a tax, the proceeds of which are to be used solely for the purpose of stimulating the economic growth of the city.
(Prior code § 27-20)
For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
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, including any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodginghouse, roominghouse, apartment house, dormitory, public or private club, mobile home, motor home, travel trailer or house trailer at a fixed location, or other similar structure or portion thereof.
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 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 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 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 the effective date of this chapter may be considered.
(Prior code § 27-21; Ord. 3239 § 1, 1978)
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of six percent of the rent charged by the operator. Such 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 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 city treasurer may require that such tax shall be paid directly to the city treasurer.
(Prior code § 27-22; Ord. 3239 § 1, 1978; Ord. 3305 § 1, 1978)
Notwithstanding the tax imposed by Section 3.44.040 of this code, and in addition thereto, for the privilege of occupancy in any hotel, each transient is subject to and shall pay an additional tax in the amount of two percent of the rent charged by the operator. Said 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 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 city treasurer may require that such tax shall be paid directly to the city treasurer.
(Ord. 4186 § 1, 1989)
Notwithstanding the tax imposed by Sections 3.44.040 and 3.44.045 of this code, and in addition thereto, for the privilege of occupancy in any hotel, each transient is subject to and shall pay an additional tax in the amount of two percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or the city. The transient shall pay the tax to the operator of the hotel at the time 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 city treasurer may require that such tax shall be paid directly to the city treasurer.
(Ord. 4392, 03/02/93)
No tax shall be imposed upon 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.
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 city treasurer.
(Ord. 4375, 12/01/92; Prior code § 27-23)
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 § 27-24)
(Prior code § 27-25; Ord. 4375, repealed 12/01/92)
A.
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 city treasurer, make a return to the city treasurer, on forms provided by the city treasurer, of the total rents charged and received and the amount of tax collected shall be remitted to the city treasurer.
B.
The city treasurer may establish shorter reporting periods, not less than one month, for any operator if the city treasurer deems it necessary in order to insure collection of the tax, and the city treasurer may require further information in the return.
C.
Returns and payments are due immediately upon cessation of business for any reason.
D.
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 city treasurer.
E.
All returns and payments submitted by each operator shall be treated as confidential by the city treasurer and shall not be released except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the state, the county or the city for official use only.
(Prior code § 27-26; Ord. 4375, 12/01/92)
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 § 27-27)
If any operator shall fail or refuse to collect the tax or to make, within the time provided in this chapter, any report or remittance of the tax or any portion thereof required by this chapter or if such operator maintains records which are inadequate to show the amount of tax due, the city treasurer shall proceed in such manner as may be deemed best to obtain facts and information on which to base an estimate of the tax due.
As soon as the city treasurer obtains such facts and information upon which to base the assessment of the tax, the city treasurer shall assess the tax, interest and penalties provided for by this chapter against the operator. The city treasurer 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 the last known place of business.
Such operator may within ten days after the serving or mailing of such notice make application in writing to the city treasurer 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 city treasurer shall become final and conclusive and immediately due and payable. If such application is made, the city treasurer shall give not less than five days' written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why such 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 city treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such tax, interest and penalties. The amount determined to be due shall be payable within fifteen days unless an appeal is taken as provided in Section 3.44.110.
Should the city treasurer become aware that additional taxes are due and payable, other than those previously reported or remitted by the operator, the city treasurer may make additional assessments in accordance with the provisions of this chapter.
(Prior code § 27-28; Ord. 4375, 12/01/92)
Any operator aggrieved by any decision of the city treasurer 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 fifteen 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 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 § 27-29)
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 may have been liable for the collection of and payment to the city, which records the city treasurer shall have the right to inspect at all reasonable times.
(Prior code § 27-30)
A.
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or had 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 city treasurer within three years of the date of payment. The claim shall be on forms furnished by the city treasurer.
B.
An operator may claim or refund to 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 city treasurer 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 city treasurer, or when the transient having paid the tax to the operator, establishes to the satisfaction of the city treasurer 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 § 27-31)
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 § 27-32)