This article shall be known as the "Uniform Transient Occupancy
Tax Law of the City of Ojai."
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Unless the context otherwise requires, the definitions set forth
in this article shall govern the construction of this article.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
"Person" shall mean 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.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
"Hotel" shall mean any commercial establishment or any portion
of any commercial establishment, which provides for the occupancy
of transients for dwelling, lodging, or sleeping purposes, whether
by the day, week, or month, and shall include any hotel, inn, motel,
or commercial establishment of similar nature.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
"Occupancy" shall mean the use or possession, or the right to
the use or possession, of any room, or portion thereof, in any hotel
for dwelling, lodging, or sleeping purposes.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
"Transient" shall mean 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 30 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 30 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 August 26, 1971, may be considered.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
"Rent" shall mean the consideration charged, whether or not
received, for the occupancy of space in a hotel, inclusive of resort
fees, cancellation fees, parking fees, and other fees tied to the
occupancy of a space in a hotel, valued in money, whether to be received
in money, goods, labor, or otherwise, including all receipts, cash,
credits, property, and services of any kind or nature, without any
deduction therefrom whatsoever.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended
by § 2, Ord. 907, eff. March 13,
2020)
"Operator" shall mean the person who is the 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 article and shall have
the same duties and liabilities as his or her principal. Compliance
with the provisions of this article by either the principal or the
managing agent, however, shall be considered to be compliance by both.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
"Tax Collector" shall mean the Tax and License Collector of
the City as designated by the City Manager.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
For the privilege of occupancy in any hotel in the City, each
transient shall be subject to and shall pay a tax which is a percentage
of the rent. Such tax shall constitute a debt owed by the transient
to the City, which tax shall be extinguished only by payment to the
operator. The rate of such tax shall be 15% of the rent in total,
divided into a general tax rate of 10% and a special tax rate of 5%
for City capital improvement and maintenance projects, including street
paving; and fire mitigation, code enforcement, and climate change
mitigation, or such lower rates as may be established by the City
Council by resolution.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended
by Part 1, Ord. 511, eff. December 12, 1975, § 1, Ord. 626, eff. March 28,
1985, and § 3, Ord. 907, eff. March 13, 2020)
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 Collector may require the transient
to pay such tax directly to the Tax Collector.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Each operator shall collect the tax imposed by the provisions
of this article to the same extent and at the same time as the rent
is collected from every transient. The amount of the tax shall be
charged separately from the amount of the rent charged, and each transient
shall receive a receipt for payment from the operator. The operator
of a hotel shall not 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 article.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Every operator liable for the collection and payment to the
City of any tax imposed by the provisions of this article shall keep
and preserve, for not less than three years, all records which may
be necessary to determine the amount of such tax as he or she may
have been liable for the collection of and payment to the City. The
Tax Collector may inspect these records at any reasonable time. The
operator shall make such records available at any reasonable time
requested by the Tax Collector.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
On or before September 25, 1971, or within 30 days after commencing
business, whichever is later, each operator of any hotel renting occupancy
to transients shall register such hotel with the Tax Collector. Upon
such registration the Tax Collector shall issue to such operator a
"Transient Occupancy Registration Certificate."
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
The operator shall post, and at all times keep posted, in a
conspicuous place on the premises of the hotel the Transient Occupancy
Registration Certificate.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
The Transient Occupancy Registration 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; and
(d)
The
following notice: "This Transient Occupancy Registration Certificate
signifies that the person named on the face hereof has fulfilled the
requirements of the Uniform Transient Occupancy Tax Law by registering
with the Tax Collector for the purpose of collecting from transients
the transient occupancy tax and remitting such tax to the tax collector.
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 applicable
laws. This certificate does not constitute a permit."
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Each operator shall, on or before the last day of the month
following the close of the calendar quarter, or at the close of any
other 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 the tax
collected for transient occupancies.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
At the time the return is filed, the operator shall remit the
full amount of the tax collected to the Tax Collector. The Tax Collector
may establish shorter, longer, or other reporting periods for any
certificate holder if he or she deems it necessary or expedient in
order to insure collection of the tax. The Tax Collector may require
further information in the return. Returns and payments shall be due
immediately upon cessation of business for any reason.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Every operator shall hold in trust, for the account of the City
until payment thereof is made to the Tax Collector, all taxes collected
by such operator.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Any operator who fails to remit any tax imposed by the provisions
of this article within the time required shall pay a penalty of 10%
of the amount of the tax in addition to the amount of the tax.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Any operator who shall fail 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.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
If the Tax Collector determines that the nonpayment of any remittance
due pursuant to the provisions of this article is due to fraud, a
penalty of 25% of the amount of the tax shall be added thereto in
addition to the other penalties provided for in this article.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
In addition to the penalties imposed, any operator who shall
fail to remit any tax imposed by the provisions of this article shall
pay interest at the rate of one-half (½) 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.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Every penalty imposed, and such interest as accrues, pursuant
to the provisions of this article shall become a part of the tax required
to be paid by the provisions of this article.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
If any operator shall fail or refuse to collect the tax and
to make, within the time provided in this article, any report and
remittance of the tax, or any portion thereof, required by this article,
the Tax Collector shall proceed in such manner as he or she may deem
best to obtain facts and information upon which to base his or her
estimate of the tax due. As soon as the Tax Collector shall procure
such facts and information as he is able to obtain upon which to base
the assessment of any tax imposed by this article and payable by any
operator who has failed or refused to collect the same and to make
such report and remittance, the Tax Collector shall proceed to determine
and assess against such operator the tax, interest, and penalties
provided for in this article.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
If the Tax Collector makes such a determination pursuant to
the provisions of this article, he or she shall give a notice of the
amount so assessed, either by serving such notice 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 business.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Within 10 days after the serving upon any operator of such notice,
such operator may apply in writing to the Tax Collector for a hearing
on the amount assessed. If an 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.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
If such an application is made, the Tax Collector shall give not less than five days' written notice in the manner prescribed in this article 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 Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this article 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 8-1.429 of this article.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Any operator or other person deeming themselves aggrieved by any decision of the Tax Collector with respect to the amount of the 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 the tax due. Except as otherwise provided herein, appeals of decisions of the Tax Collector shall be subject to the provisions of Chapter 4 of Title 1 of this Code.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended
by § 7, Ord. 708, eff. April 27,
1995)
Upon the filing of a notice of appeal, the City Clerk shall
fix a time and place for hearing such appeal and shall give the appellant
not less than five days' notice in writing, either personally or by
mail, postage prepaid.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
At the time set for the hearing, or at the date to which the
hearing may be continued by the Council, the Council shall hear the
appellant and any other competent witnesses and decide whether the
determination of the Tax Collector was correct or not and, if not,
what tax, interest, or penalties, if any, are due to the City from
the appellant. The Council may place any witnesses, including the
appellant, under oath.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
The Council shall determine from the evidence what tax, interest,
or penalties, if any, are due to the City from the operator. This
decision shall be final and conclusive. The City Clerk shall serve
a copy of the decision upon the appellant and the operator, if the
appellant is someone other than the operator, either personally or
by mail, postage prepaid. Any amount due shall be immediately due
and payable upon service of the notice.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended
by § 8, Ord. 708, eff. April 27,
1995)
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 pursuant to the provisions of this
article, the operator so paying may have such amount applied to subsequent
taxes due, or such amount may be refunded as provided in this article
if, within three years after the date of payment, the operator files
with the Tax Collector in writing a claim therefor. In such claim
the operator shall state, under penalty of perjury, the specific grounds
and specific facts upon which the claim is founded. Such claims shall
be on forms furnished by the Tax Collector.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
An operator may take as credit against subsequent taxes 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 was collected
was not a transient and that 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.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
When an operator establishes a right to a credit as provided
in this article and also shows to the satisfaction of the Tax Collector
either that he no longer is operating a hotel in the City or will
cease such operation before the credit can be applied, and files a
proper claim therefor, in lieu of such credit the City shall refund
to such operator the amount overpaid, paid more than once, or erroneously
or illegally collected or received.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
A transient or other guest of a hotel may obtain a refund of
taxes overpaid, paid more than once, or erroneously or illegally collected
or received by the City by filing a claim in the manner provided in
this article if the tax was paid by the transient or other guest directly
to the Tax Collector, or if the transient or other guest has paid
the tax to the operator, and establishes to the satisfaction of the
Tax Collector that the transient or other guest has been unable to
obtain a refund from the operator who collected the tax.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
A refund shall not be paid pursuant to the provisions of this
article unless the claimant establishes his right thereto by written
records showing that he is entitled thereto.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Any tax required to be paid by any transient pursuant to the
provisions of this article 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.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Any person owing money to the City pursuant to the provisions
of this article shall be liable to an action brought in the name of
the City for the recovery of such amount.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)
Any violation of the provisions of this article shall be an
infraction. The following violations shall also constitute misdemeanors,
and any person committing any such violation may be charged either
with an infraction or a misdemeanor:
(a)
Failure
or refusal to register as required by this article;
(b)
Failure
or refusal to furnish any return required to be made or refusal to
furnish a supplemental return or other data required by the Tax Collector;
(c)
Rendering
a false or fraudulent return;
(d)
Making
any false or fraudulent report or claim required by this article with
intent to defeat or evade the determination of any amount due; and
(e)
Collecting
the tax due pursuant to the provisions of this article from any transient
and failing to pay the same to the City.
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended
by Part 3, Ord. 508, eff. July 24, 1975)
(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971; repealed
by Part 4, Ord. 508, eff. July 24, 1975)
No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action or proceeding in any court
against the City or an officer thereof to prevent or enjoin the collection
of taxes sought to be collected pursuant to this chapter and payment
of all tax, interest and penalties shall be required as a condition
precedent to seeking judicial review of any tax liability.
(Ord. 809, § 1, eff. October 22, 2009)
