The following fees, charges, costs or rates shall not be deemed consideration for occupancy in a transient lodging facility: refundable pet deposits, movie/DVD/VCR fees, cancellation fees, cancellation insurance fees, concierge/stocking fees, mini bar fees, damage/breakage fees, telephone charges, parking, actual costs of goods and services included in "package plans," restaurant and gift shop revenue, complimentary/donations of rooms. All other fees, charges, costs or rates shall be deemed consideration for occupancy in a transient lodging facility, including but not limited to resort fees, Internet fees, cleaning fees, pet cleaning fees, and online booking fees and charges. Any fees, charges, costs or rates not set forth in this section shall be deemed consideration for occupancy in a transient lodging facility subject to the discretion of the finance director.
Package plan revenue must be detailed on the receipts, listing out the room rate and tax separate from anything else that may be included in the price of the package plan, such as lift tickets, dinners, etc. Failure to itemize will result in an assessment of penalties and interest on the entire cost of package plans.
Owners shall not be subject to transient occupancy tax for any fees associated with personal occupancy of their property.
Transient occupancy tax shall be charged to all governmental employees occupying a transient lodging facility except employees of the federal government on official business and in such instances, documentation of travel by a federal government employee on official business must be retained and submitted to the finance director.
(Ord. 935 § 1; Ord. 980 § 1; Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-4)
For the privilege of occupancy in any transient lodging facility within the city, each transient is subject to and shall pay in the amount of 14 percent of rent charge on all newly constructed visitor accommodations within the redevelopment project area and those existing properties within the redevelopment project area which undergo substantial renovation with the participation and consent of the owner under the redevelopment plan, and 12 percent of the rent charged on all other transient lodging facilities within the city. Such 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 transient lodging facility at the time the rent is paid. The unpaid tax shall be due upon the transient's ceasing to occupy space in the transient lodging facility. If for any reason the tax due is not paid to the operator of the lodging facility, it must be paid directly to the city.
It is the intention of the city council, that, if any tax imposed under this title is for any reason held to be unconstitutional or contrary to state law, it is the intent of the city council that the tax which would have been imposed had this ordinance not been adopted shall remain in effect.
The city council of the city of South Lake Tahoe may delete, restore, amend or alter any of the provisions of this title and any provision of the city of South Lake Tahoe city code affected by this title; provided, that such action does not establish any new tax or increase any existing tax.
(Ord. 294 § 2; Ord. 420 § 1; Ord. 631 § 1; Ord. 790 § 1; Ord. 861 § 1; Ord. 867 § 1; Ord. 924 § 1; Ord. 980 § 1; Ord. 1100 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-13)
Allocation of monies collected pursuant to this chapter is set forth by South Lake Tahoe Resolution No. 2004-19.
Wherever the term "visitor promotion" appears within such resolution or is used within the SLTCC, the term shall have the following meaning:
A. 
Any media advertising or other promotional program designed to attract visitors to the South Shore of Lake Tahoe;
B. 
Programs designed or intended to promote the lodging, conference, or other visitor facilities at the South Shore;
C. 
Programs designed or intended to improve or enhance the capital facilities, environmental, or recreational amenities of the city of South Lake Tahoe so as to attract new or return visitors to the South Shore.
Monies appropriated for visitor promotion purposes as defined herein shall not be used to fund any municipal program or service which existed prior to the effective date of the predecessor section hereto which was not devoted to visitor promotion.
(Ord. 631 § 1; Ord. 675 § 1; Ord. 790 § 3; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-13.1)
Irrespective of any applicable state and federal laws which exempt governmental entities from payment of transient occupancy taxes, all lodging operators and/or agents arranging for such lodging shall collect, at the time payment for the accommodations is made, the applicable transient occupancy tax. Taxes collected for such accommodations arranged for by a governmental entity shall be remitted to the city in accordance with standard transient occupancy tax collection practices, as set forth within this chapter.
No tax shall be imposed upon a transient occupying a hotel pursuant to a qualifying rental agreement or a uniform transient occupancy tax exemption form filled out and entered into prior to or on the first day of occupancy. If agreement is terminated prior to the thirtieth day, transient occupancy tax is due for all days that the transient occupied the hotel.
Lodging operators and/or agents accepting reservations for lodging for governmental entities shall advise the governmental entity representative requesting such accommodations that a refund of the tax may be requested from the city of South Lake Tahoe upon submittal of an approved claim by the governmental entity in accordance with the provisions of SLTCC § 3.50.160.
(Ord. 294 § 2; Ord. 818 § 1; Ord. 980 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-14)
Each operator shall collect the tax imposed by this article to the same extent and at the same time as the rent is collected from every transient. Each transient shall receive a receipt for payment from the operator indicating the room rate and the amount of transient occupancy tax assessed based upon the percentage assessed in SLTCC § 3.50.050.
(Ord. 294 § 2; Ord. 572 § 1; Ord. 739 § 1; Ord. 790 § 2; Ord. 924 § 2; Ord. 980 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-15)
Within 30 days after commencing business, each operator of any transient lodging facility renting occupancy to transients shall register such transient lodging facility with the tax collector and obtain a business and professions tax certificate which shall at all times be posted in a conspicuous place on the premises of the lodging facility.
(Ord. 294 § 2; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-16)
Within 30 days after first acting as a rental agent with respect to a unit of a transient lodging facility within the city, each rental agent shall register with the tax collector.
Rental agents shall not be required to comply with the provisions of SLTCC § 3.50.090.
(Ord. 294 § 2; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-17)
A. 
Each operator and rental agent shall, on or before the fifteenth day of each month or at the close of the reporting period, make a return to the finance department on forms provided by that office showing the total taxable gross charged and received, the amount of tax collected, and the number of rooms occupied during the month or any other reporting period immediately preceding, and all copies of the uniform transient occupancy tax exemption forms totaling the amount of allowable exemptions for the reporting period. Exemptions will not be considered without a completed uniform transient occupancy tax exemption form or a qualifying rental agreement (when applicable to occupancy over 30 consecutive days).
B. 
Reporting periods shall be set as follows: Monthly reporting periods shall run from the first day of a given month through the last day of that month; quarterly reporting periods shall run for the periods of January through March, April through June, July through September and October through December.
C. 
Operators and rental agents shall not make returns to the finance department or the city more than once a month and pursuant to subsection (A) of this section.
D. 
At the time the return is filed the full amount of the tax collected shall be remitted to the city. If the fifteenth day of the month falls on a weekend or city-observed holiday, the due date will be the next following business day. Postmarks are not accepted and returns must physically be in the office of the tax collector on the fifteenth day of the month. If exemptions claimed do not match the uniform transient occupancy tax exemption forms remitted, additional tax will be due, including penalties and interest. The finance director may establish shorter reporting periods for any certificate holder if deemed necessary to ensure collection of the tax and may require additional information in the return. Returns and payments are due upon the cessation of business for any reason. All taxes collected by operators pursuant to this article shall be held in trust for the account of the city until payment thereof is made to the city.
(Ord. 294 § 2; Ord. 702 § 1; Ord. 965 § 1; Ord. 980 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-18)
A. 
Original Delinquency. Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of 10 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 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10 percent of the amount of the tax, in addition to the amount of tax and the 10 percent penalty first imposed.
C. 
Fraud. If the tax collector determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of 25 percent of the amount of tax shall be added thereto in addition to the penalties stated in subsections (A) and (B) of this section.
D. 
Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this article shall pay interest at the rate of one and one-half 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 accrued under the provisions of this section shall become a part of the tax required to be paid.
F. 
Charge for Audits and Collection of Attorney's Fees. A reasonable fee equal to the city's costs for the audit of transient occupancy tax accounts shall be charged to the owner and/or operator of the transient lodging facility where unpaid taxes are discovered as a result of the audit. If the city is the prevailing party in litigation filed to collect taxes, penalties, and/or interest due under this chapter, the city shall be entitled to recover reasonable attorney's fees and costs engendered by said litigation from the owner and/or operator of the transient lodging facility.
G. 
If the operator fails or refuses to collect said tax and to make any report and remittance of said tax or any portion thereof as required by this chapter, the director of finance, or his/her designee, shall proceed in such manner as deemed best to obtain facts and information on which to base the estimate of the tax due. As soon as the director of finance, or his/her designee, shall procure such facts and information as he/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 make such report and remittance, the director of finance, or his/her designee, shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this article. In the case that such a determination is made, the director of finance, or his/her designee, shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, addressed to the operator at his last known place of address. The operator may appeal the tax collector's determination pursuant to Chapter 2.35 SLTCC.
H. 
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 taxes, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.
(Ord. 294 § 2; Ord. 669 § 1; Ord. 710 § 1; Ord. 780 § 1; Ord. 965 § 1; Ord. 980 § 1; Ord. 1006 § 1 (Exh. A); Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-20)
A. 
To ensure compliance with transient occupant tax payment requirements, the tax collector shall require each person subject to such requirements to deposit with the city a noninterest bearing security in the form of cash or cash equivalent 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 period for which a return must be filed or the sum of $20,000, whichever is less. At any time after the amount of the initial deposit is determined, the amount of the security deposit may be determined on current information and recent reporting and payment history if the secured amount is deemed insufficient by the tax collector.
B. 
If any person is delinquent in the payment of the amount required to be paid or in the event a determination has been made that an amount due remains unpaid, the tax collector may, not later than three years after the payment became delinquent, give notice thereof by certified mail to all persons in the county having in their possession or under their control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property or debts in their possession or under their control at the time they receive the notice until the tax collector consents to a transfer or disposition or until 20 days elapse after the receipt of the notice. All persons so notified shall within five days after the receipts of the notice advise the tax collector of all such credits, other personal property or debts in their possession, under their control or owing by them.
C. 
At any time within three years after any tax or any amount of tax required to be collected becomes due and payable or at any time within three years after any determination becomes final, the tax collector may bring an action in the courts of this state or any other state or of the United States in the name of the city to collect the amount delinquent together with penalties and interest.
D. 
If any owner and/or operator of any business or the real property upon which such business is operated sells, transfers, assigns, leases or otherwise quits the business, any person who takes ownership or operation of the business and/or real property upon which such business is operated shall, in escrow, or otherwise, pay such amount in full. The amount to be paid shall be determined by an audit for the last three fiscal years of the property being transferred conducted by the city, less the security deposit, if any, held by the city. No escrow shall be allowed to close concerning any property subject to this chapter unless sufficient funds are retained in escrow to cover any delinquency and paid over to the city from the escrow upon demand; provided, however, that such audit shall, in all cases, be completed within a reasonable period of time after all records necessary to the audit have been provided to the city. All sums deemed due the city at the completion of the audit shall be paid to the city at the completion of the audit by the escrow holder upon written demand of the finance director.
If any such owner or operator of the business and/or the real property upon which the business is operated, or any escrow holder, fails to pay, withhold, or insure the withholding of the required sum, such person shall be liable for all monies due the city.
No city permit or entitlement of any type shall be issued to the successor, owner or operator of any transient lodging facility if transient occupancy taxes remain unpaid.
E. 
Notice shall be recorded with the El Dorado County recorder's office on every transient lodging facility containing more than two units, as defined in SLTCC § 3.00.010. The following notice shall appear with regard to such properties:
Pursuant to this chapter, if any owner or operator liable to the city for any amount of transient occupancy tax or security deposit sells, transfers or assigns the property, the purchasers or successors of such person shall, in escrow, hold sufficient funds to pay such amount in full. The amount shall be determined by audit as described in SLTCC § 3.50.140(D).
If any person fails to pay or withhold the required sum, or allows escrow to close without satisfaction in cash of the amount owed to the city, such person shall be personally liable.
F. 
If any amount of transient occupancy tax or security deposit required to be remitted or paid to the city under this section is not remitted or paid when due, the city finance director or his/her designee may, within three years after the amount is due, file for record in the office of the El Dorado 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 city finance administrator of the owner and/or operator liable for that amount, and the fact that the city finance director has complied with all provisions of this section in the determination of the amount required to be paid to the city.
From the date of the filing for record, the amount required to be remitted together with penalties and interest constitutes a lien upon all real property in the county owned by the operator and/or owner, and any real property acquired by him/her at any subsequent date but before the lien expires. The lien has the force, effect and priority of a judgment lien and shall continue for 10 years from the time of filing of the certificate unless sooner released or otherwise directed.
(Ord. 294 § 2; Ord. 442 § 1; Ord. 680 § 1; Ord. 722 § 1; Ord. 780 § 2; Ord. 848 § 1; Ord. 980 § 1; Ord. 1109 § 1 (Exh. A); Ord. 1167 § 1; Code 1997 § 28A-21)
The provisions of Chapter 3.20 SLTCC shall be applicable to the taxes imposed by this article.
(Ord. 294 § 2; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-22)
A. 
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 article, it may be refunded as provided in subsections (B), (C), (D) and (E) of this section; provided, that a claim therefor, in writing, 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. 
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, 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 tax collector, or where 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.
D. 
A federal governmental entity may obtain a refund of taxes paid by filing a claim in the manner provided in subsection (A) of this section, but only when the governmental entity requesting such refund can successfully demonstrate that the accommodations for which the tax was imposed were rented in connection with official federal government business, and therefore, laws relating to exemption from payment of such taxes are applicable.
E. 
No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.
(Ord. 294 § 2; Ord. 818 § 2; Ord. 980 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-23)
It shall be the duty of every owner and/or operator liable for the collection and payment of tax imposed by the city pursuant to this article to keep and preserve for a period of at least three years all such records as the city may deem necessary to determine the amount of tax. The city shall have the right to inspect all such records as the city may deem necessary to determine the amount of such tax as the owner and/or operator may have been liable to collect and remit to the city. The city shall have the right to inspect all such records at any time and place. All records which may be necessary to inspect shall be kept within the city or shall be produced upon 10 working days' written notice at the business location within the city.
Such records shall include at least the following:
A. 
Owner/operator generated consecutively numbered room receipt documents under procedures established by the finance director or his/her designee. A sample of the room receipt to be given shall be displayed in the transient lodging establishment in such a way as to be readily visible to guests. Such display shall contain an appropriate explanation of the use and purpose of such receipts.
B. 
A record of each occupancy charge for which exemption is claimed, the city-provided form of exemption, if applicable, including the complete name of the individual occupying the room, dates of occupancy, and reasons for exemptions.
C. 
All qualifying rental agreements or uniform transient occupancy tax exemption forms.
In the event that records are not produced upon request, or such records are not reasonably auditable, tax, interest, and penalties will be levied based upon the average room rate and occupancies for similar properties within that zone during the audit period. Further, and without limitation, any operator and/or owner who does not produce records following written notice as set forth herein shall pay, in addition to any tax, interest, or penalties due, the sum of $100.00 per day for each day the records are not produced for audit.
The information furnished or secured pursuant to this chapter shall be confidential to the extent allowed by law; provided, however, this section shall not apply to any disclosures made in connection with any appeal proceedings pursuant to this chapter, or any civil action relating to the recovery of such taxes, interest or penalties, or any prosecution of any person for violation of any provisions of this chapter.
(Ord. 294 § 2; Ord. 554 § 1; Ord. 680 § 2; Ord. 780 § 3; Ord. 980 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-24)
At any time within three years after any operator is delinquent in the remittance or payment of any amount herein required to be remitted or paid or within three years after the last recording of a certificate under SLTCC § 3.50.090. Revocation of permit: the finance director or his/her designee 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 with the same effect as a levy of and a sale pursuant to a writ of execution. The finance director or his/her designee may pay or advance to the sheriff, marshal, or constable the same fees, commissions and expenses for these services as are provided by law for similar services pursuant to a writ of execution. The finance director or his/her designee, and not the court, shall approve the fees for publication in a newspaper.
(Ord. 803 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-25.5)
At any time within three years after any operator is delinquent in the remittance or payment of any amount, the finance director or his/her designee may forthwith collect the amount in the following manner. The finance director or his/her designee 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.
(Ord. 803 § 1; Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-25.6)