This chapter shall be known as the "uniform transient occupancy
tax ordinance" of the city.
(Prior code § 22.201)
Except where the content 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, motel, bed and breakfast inn, or home-sharing in accordance with Chapter 18.48, or other similar structure or portion thereof. "Hotel" does not mean any of the following: any hospital, convalescent home, sanitarium, medical clinic, rest home, 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 and housed under legal restraint; any housing owned or controlled by any educational institution and used exclusively to house students, faculty or other employees, and any fraternity or sorority house or similar facility occupied 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 qualifications for exemption from property taxes under the laws of the state; any housing owned by a governmental agency and used to house its employees or for governmental purposes; any camp as defined in the Labor Code or other housing furnished by an employer exclusively for employees, any camp as defined in the Insurance Code, whether profit or nonprofit, offering recreational activities and operated exclusively for minors under the age of sixteen.
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 by 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, religious
group, 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 treasurer.
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 person
who in fact exercises occupancy or in fact is entitled to occupancy
for a period of thirty-one days or more, counting portions of calendar
days as full days, shall be deemed not to have been a transient with
respect to the first thirty days of occupancy or entitlement to occupancy.
(Prior code § 22.202; Ord. 190, 1991; Ord. 452 § 4, 2019)
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. 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 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 a space in the hotel. If for any reason the tax
due is not paid to the operator of the hotel, the tax collector may
require that such tax shall be paid directly to the tax collector.
(Prior code § 22.203)
No tax shall be imposed:
A.
Upon
any person as to whom, or any occupancy as to which, it is beyond
the power of the city to impose the tax provided in this chapter;
B.
Upon
any federal or state officer or employee when on official business;
C.
Upon
any officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty;
D.
Where
the rent is at the rate of four dollars per day or less;
E.
Upon any person who receives a free or complimentary room where the only consideration provided within the definition of rent in Section 3.20.020 is publicity value for the hotel;
F.
Upon
the privilege of renting any mobile home when the tenant is an employee
of the owner or operator of the mobile home.
(Prior code § 22.204)
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 Section 3.20.120.
(Prior code § 22.205)
Within thirty days after the effective date of this chapter,
or within thirty days after commencing business, whichever is later,
each operator of any hotel renting occupancy to transients shall register
said hotel with the tax collector and obtain from him or her a transient
occupancy registration certificate to be at all times posted in a
conspicuous place on the premises. Said 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 Collector
for the purpose of collecting from transients the Transient Occupancy
Tax and remitting said tax to the Tax Collector. 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 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."
(Prior code § 22.206)
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 tax collector, make a return
to the tax collector, 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 collector.
B.
Returns
filed or taxes remitted and actually received by the tax collector
on or before the last day of the month following the close of each
calendar quarter shall be deemed timely filed or remitted. Returns
filed or taxes remitted by mail shall be deemed timely filed only
if the envelope or similar container enclosing the returns or taxes
is addressed to the tax collector, has sufficient postage and bears
a United States postmark or a postage meter imprint prior to midnight
on the last day for reporting or remitting without penalty. If such
envelope or other container bears a postage meter imprint as well
as a United States post office cancellation mark, the latter shall
govern in determining whether the filing or remittance is timely.
The tax collector may establish shorter reporting periods for any
certificate holder if he deems it necessary in order to insure collection
of the tax and he 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 collector.
(Prior code § 22.207)
A.
Original
Delinquency. Any operator who fails to remit any tax imposed by this
chapter within the time required shall pay a penalty of five 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 the first day of the next calendar month following the
date on which the remittance first became delinquent shall pay a second
delinquency penalty of five percent of the amount of the tax in addition
to the amount of the tax and the five percent penalty first imposed.
D.
Interest.
In addition to the penalties imposed, any operator who fails to remit
any tax imposed by this chapter 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
required to be paid in this chapter.
F.
Audit Deficiency. If, upon audit by the county, an operator is found to be deficient in his return or his remittance or both, the tax collector shall immediately notify the operator of the net deficiency and any delinquency penalties if applicable. If the operator fails or refuses to pay the deficient amount and applicable penalties within fourteen days after the date of the tax collector's notice, the penalties prescribed in subsection B of this section shall apply, using the fifteenth day after the date of the tax collector's notice as the date when the continued delinquency penalty first applies.
(Prior code § 22.208)
A.
If any
operator fails or refuses to collect said tax and to make, within
the time provided in this chapter, any report and remittance of said
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 tax collector shall proceed in such manner as he may deem best
to obtain facts and information on which to base his estimate of the
tax due.
B.
As soon as the tax collector procures such facts and information as he 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 shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In the case such determination is made, the tax collector 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 last known place of address. Such operator may within fourteen days after the serving or mailing of such notice make application in writing to the tax collector 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 collector shall become final and conclusive and immediately due and payable. If such application is made, the tax collector shall give not less then five days' written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said notice why said 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 collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fourteen days unless an appeal is taken as provided in Section 3.20.100.
(Prior code § 22.209)
Any operator aggrieved by any decision of the tax collector 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 fourteen days of the serving or mailing of the determination of 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 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 3.20.090(A) 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 § 22.210)
A.
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,
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, including, but not limited to, all business
records, bank statements and copies of federal and state income tax
returns filed by the operator with the state or the United States
of America, which records the auditor and tax collector shall have
the right to inspect at all reasonable times.
B.
All
returns and payments submitted by each operator shall be treated as
confidential by the tax collector and shall not be released by him
or her 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 § 22.211)
A.
Erroneously or Illegally Collected Taxes, etc. 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 A and B 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 collector within three years of the date of payment. The claim shall be on forms furnished by the tax collector.
B.
Credit
Against Taxes. 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 collector 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 person from
whom the tax was collected or credited to rent subsequently payable
by that person to the operator.
C.
Repayment to 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 the subsection A of this section, but only when the tax was paid by the transient directly to the tax collector, or when the transient having paid the tax to the operator, establishes to the satisfaction of the tax collector that the transient has been unable to obtain a refund from the operator who collected the tax.
E.
Records Required. 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 § 22.212)
A.
Responsibility.
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.
B.
Recording
Certificate: Lien. If any amount required to be paid to the city under
this chapter is not paid when due, the tax collector may within three
years after the amount is due file for record in the office of the
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 collector of the operator liable for the same and the fact
that the tax collector 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 all real property
in the city owned by the operator or afterwards and before the lien
expires acquired by him or her. 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 assets;
3.
Whenever
the estate of the person in the hands of executors, administrators,
or heirs is insufficient to pay all debts due from the deceased;
4.
Whenever
the estate and effects of an absconding, concealed or absent person
required to pay any amount under this chapter are levied upon by process
of law. This chapter does not give the county a preference over any
recorded lien which attached prior to the date when the amounts required
to be paid became a lien.
|
The preference given to the city by this section shall be subordinate
to the preference given to claims for personal services by Sections
1204 and 1206 of the Code of Civil Procedure.
|
D.
Warrant for Collection of Tax. At any time within three years after any operator is delinquent in the payment of any amount required in this chapter to be paid or within three years after the last recording of a certificate of lien under subsection B of this section, the tax collector 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 directed to any sheriff, marshal or constable and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The tax collector may pay or advance to the sheriff, marshal or constable, the same fees, commissions and expenses for his services as are provided by law for similar services pursuant to a writ of execution. The tax collector, and not the court, shall approve the fees for publication in a newspaper.
E.
Seizure
and Sale. At any time within three years after any operator is delinquent
in the payment of any amount, the tax collector may forthwith collect
the amount in the following manner: The tax collector shall seize
any property, real or personal, of the operator and sell the property,
or a 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 business or quits the business,
his successor or assignee shall withhold sufficient of the purchase
price to cover such amount until the former owner produces a receipt
from the tax collector showing that it has been paid or a certificate
stating that no amount is due.
G.
Liability
of Purchaser: Release. If the purchaser of a hotel fails to withhold
from the purchase price as required, he 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 thirty
days after receiving a written request from the purchaser for a certificate,
or within thirty days from the date the former owner's records are
made available for audit, whichever period expires the later, but
in any event not later than sixty days after receiving the request,
the tax collector shall either issue the certificate or mail notice
to the purchaser at his address as it appears on the records of the
tax collector of the amount that must be paid as a condition of issuing
the certificate. Failure of the tax collector to mail the notice will
release the purchaser from any further obligation to withhold from
the purchase price as above provided. 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 event occurs the later.
(Prior code § 22.213)
A.
Any
person violating any of the provisions of this chapter shall be guilty
of a misdemeanor and shall be punishable there for by a fine of not
more than five hundred dollars or by imprisonment in the County Jail
for a period of not more than six months or by both such fine and
imprisonment.
B.
Any operator or other person who fails or refuses to register as required herein, 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 collector, or who renders a false or fraudulent return or claim is guilty of a misdemeanor, and is punishable as subsection A of this section. Any person required to make, render, sign or verify any report or claim who makes 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 subsection A of this section.
(Prior code § 22.214)
