This Article shall be known as the Transient Occupancy Tax Law of the County of Tulare.
Except where the context otherwise requires, the following definitions shall govern the construction of this Article:
(a) 
"Hotel"
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, dormitory, public or private club, or other similar structure or portion thereof. "Hotel" also includes a mobile home, as defined in section 18008 of the Health and Safety Code of the State of California, which is located outside a mobile home park when the tenant is not an employee of the owner or operator of the mobile home. "Hotel" does not include a hospital room, medical clinic, convalescent home or home for the aged.
(b) 
"Occasionally and incidentally"
means a period fewer than fifteen (15) days total during the calendar year. For the purpose of counting days in this subdivision, any day for which any rent is charged by the operator shall be deemed a full day.
(c) 
"Occupancy"
means the use or possession, or the right to the use or possession, of any room or rooms or portion thereof, in any hotel or short-term residential rental for dwelling, lodging or sleeping purposes for any period of time. "Any Period of Time" means any length of time, including hourly, partial day, and full day occupancy. "Occupancy" also includes the use or possession, or right to use or possess, of any room or rooms or portion thereof, which may be used for dwelling, lodging, or sleeping purposes, even if the room is only rented for hourly or partial day occupancy associated with an event including but not limited to a conference, banquet, or wedding.
(d) 
"Operator"
means the person who is the proprietor of the hotel or short-term residential rental, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. The owner or proprietor who is primarily responsible for operation of the hotel or short-term residential rental shall be deemed to be the principal operator. If the principal operator performs or assigns its functions, in whole or in part, through a managing agent, a booking agent, a room seller or room reseller, or any other agent or contractor, including but not limited to online room sellers, online room resellers, and online travel agents, of any type or character other than an employee, those persons shall be deemed to be secondary operators.
A secondary operator shall be deemed an operator for purposes of this article and shall have the same duties and liabilities as the principal operator, including but not limited to the collection and remittance of the full amount of the tax owed under the provisions of this article to the County. A secondary operator may satisfy its obligations under the provisions of this article by submitting the full amount of tax due under this article, with credit for any taxes remitted to any other operator, either directly to the Tax Collector or through the principal operator. The principal operator may satisfy any potential liability it may have for taxes owed by a secondary operator by entering into a legally binding agreement with that secondary operator to remit the portion of the tax owed by the secondary operator directly to the County. Upon request, the principal operator shall provide the Tax Collector with copies of any such agreements.
Compliance with the provisions of this article by either the principal operator or the secondary operator shall be deemed compliance by both and no provision of this article shall be deemed to require the payment and/or remittance of any amount other than the full amount of the tax owed by the transient.
(e) 
"Person"
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.
(f) 
"Rent"
means the consideration charged, whether or not received, for the occupancy of space in a hotel or short-term residential rental 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.
(g) 
"Short-term residential rental"
means a private home, vacation cabin or similar facility or portion thereof which is rented by a person who is regularly engaged in the business of renting such facilities, even if the person does so in conjunction with his or her own use thereof.
(h) 
"Tax Collector"
means the Auditor-Controller/Treasurer-Tax Collector of the County of Tulare.
(i) 
"Transient"
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 (30) consecutive calendar days or less. For the purpose of counting consecutive days, each day for which full rent is charged by the operator shall be deemed a full day.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3523, effective 3-1-18)
When a person shall by use of signs, circulars, cards, telephone listings, advertisements, Internet listings, or by any other method holds out or represents that he or she is offering to rent out a room or rooms in the unincorporated area of Tulare County on a transient basis, or when any person holds an active license or certificate issued by a governmental agency indicating that he or she is so offering, these facts shall be considered prima facie evidence that the person is engaged in the hotel or short-term residential rental business in the unincorporated area of the County.
(Added by Ord. No. 3523, effective 3-1-18)
For the privilege of occupancy in any hotel or short-term residential rental, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator, who is mandated to deliver such tax to the County as provided in this Article. The transient shall pay the tax to the operator of the hotel or short-term residential rental 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 when the transient ceases to occupy space in the hotel or short-term residential rental.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3523, effective 3-1-18)
No tax shall be imposed upon the following persons and occupancies:
(a) 
Any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax herein provided.
(b) 
Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
(c) 
Any occupancy, by one or more occupants, for which the total rent paid by the occupants is less than Two Dollars ($2.00) a day.
(d) 
Any person in the performance of official duties as an officer or employee of a city, county, state or federal government.
(e) 
Any person in the performance of official duties as a member of an organization having qualification as a bona fide nonprofit entity exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.
No exemption shall be granted under subsections (a) or (b) of this section unless a claim of exemption on the form prescribed by the Tax Collector is executed by the transient under penalty of perjury and filed with the operator at the time rent is collected.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10)
If a person exercises occupancy or is entitled to occupancy for a period longer than thirty (30) consecutive days, thus removing such person from the definition of transient, then the operator shall refund to such person immediately the total amount of the tax previously collected by the operator from such person during the initial thirty (30) consecutive days of occupancy under section 1-05-1375 of this Article.
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. Failure of the operator to impose or collect the tax shall not relieve the operator from the obligation to remit to the Tax Collector the tax due under this Article. The operator shall provide to each transient a receipt for payment of the tax and the amount of tax shall be separately stated from the amount of the rent charged. It shall be unlawful for any person to 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.
(Amended by Ord. No. 3368, effective 10-9-08)
Every person engaging or about to engage in business as an operator of a hotel or short-term residential rental in the unincorporated area of Tulare County shall register with the Tax Collector on a form which may be obtained at the Office of the Tax Collector or on the Tulare County Tax Collector's website. Persons engaged in such business must so register not later than January 1, 1965, or within thirty (30) days after commencing business, whichever is later, but such privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of collection and remittance of tax on and after the date of imposition thereof, regardless of registration. Such registration form shall set forth the name under which such person transacts or intends to transact business, the location of his or her place or places of business and such other information to facilitate the collection of the tax as the Tax Collector may require. The registration form shall be signed by the owner if a natural person, by a member or partner in case of an association or partnership, and by an executive officer or some person specifically authorized by the corporation to sign the registration form in the case of a corporation. The Tax Collector shall, within ten (10) days after receiving such registration form, issue without charge a certificate of authority to each registrant to collect the tax from transients, together with a duplicate thereof for each additional place of business of such registrant. Such certificates shall be nonassignable and nontransferable and shall be surrendered within five (5) days to the Tax Collector upon the cessation of business at the location named or upon sale or transfer of the hotel or short-term residential rental. Each certificate shall be prominently displayed in the hotel or short-term residential rental so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. Said certificate shall contain the following information:
(a) 
The name of the operator.
(b) 
The address of the hotel or short-term rental.
(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 Transient Occupancy Tax Law of the County of Tulare 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 unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel or short-term residential rental without strictly complying with all locally applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this County. This certificate does not constitute a permit.
(e) 
Such additional information as may be required by the Tax Collector.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3523, effective 3-1-18)
Each operator shall, on or before the last day of the calendar 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, file a return with the Tax Collector, on forms which may be obtained at the Office of the Tax Collector or on the Tulare County Tax Collector's website. The operator's return shall be complete when it is filed and it shall state the total rents charged and received and the amount of tax collected from transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Collector. The Tax Collector may establish shorter reporting periods for any operator if he or she deems it necessary in order to ensure collection of the tax and he or she may require additional information in the return. Returns and payments are due within five (5) days upon 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 County until payment thereof is made to the Tax Collector.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10)
If a remittance to cover a payment required by this Article to be made to the Tax Collector on or before a specified date is sent through the United States mail, properly addressed with postage prepaid, it shall be deemed to have been received by the Tax Collector on the date shown by the post office cancellation mark stamped upon the envelope containing the remittance or on the date it was mailed if proof satisfactory to the Tax Collector establishes that the mailing occurred on an earlier date. Nothing in this section shall be construed as constituting payment of any remittance required, unless such remittance is actually received by the Tax Collector.
Any operator who fails to remit any delinquent remittance on or before the last day of the second calendar month following the close of each calendar quarter shall pay a second delinquency penalty of ten per cent (10%) of the amount of the tax in addition to the amount of the tax and the ten per cent (10%) penalty first imposed.
If the Tax Collector determines that the nonpayment of any remittance due under this Article is due to fraud, a penalty of twenty five per cent (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in sections 1-05-1395 and 1-05-1400 of this Article.
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-half of one per cent (0.5%) per month or any fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(Amended by Ord. No. 3368, effective 10-9-08)
(a) 
If any operator shall fail or refuse to collect or remit the tax or any portion thereof required by this Article or to file, within the time provided in this Article, any report or return of said tax, the Tax Collector shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Collector secures such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this Article, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this Article. When such determination has been 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 or her last known address.
(b) 
Such operator may, within ten (10) days after the serving or mailing of such notice, make application in writing to the Tax Collector for administrative review on the amount assessed. If application by the operator for administrative review is not made within said ten (10) day period, the tax, interest and penalties determined by the Tax Collector shall become final and conclusive and immediately due and payable within five (5) days following the ten (10) day period. If such application is made, the Tax Collector shall give not less than five (5) days' written notice to the operator, in the manner prescribed above, 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.
(c) 
At such administrative review, the operator may appear and offer an explanation of why such specified tax, interest, and penalties should not be so fixed.
(d) 
After such administrative review the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed above of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable fifteen (15) days after the serving or mailing of such notice unless an appeal is taken as provided in section 1-05-1435 of this Article.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3523, effective 3-1-18; amended by Ord. No. 3559, effective 6-20-19)
(a) 
If the Tax Collector is not satisfied with a return filed by an operator or the amount of the operator's alleged tax liability, the Tax Collector shall proceed in such manner as he or she may deem best to obtain facts and information on 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 or she is able to obtain upon which to base the assessment of any tax imposed by this Article, the Tax Collector shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this Article. In any case where 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 at his or her last known address.
(b) 
The operator may, within ten (10) days after service or mailing of such notice, apply in writing to the Tax Collector for administrative review on the amount assessed. If an application by the operator for administrative review is not received 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 within five (5) days following the ten (10) day period after the service or mailing of notice. If such application is timely made, the Tax Collector shall give not less than five (5) days of written notice in the manner prescribed herein to the operator to show cause, at a time and place fixed in such notice, why the assessed amount should not be fixed for such tax, interest, and penalties.
(c) 
At such administrative review, the operator may appear and offer an explanation of why the assessed amount, including interest and penalties, should not be so fixed.
(d) 
After such administrative review the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed herein of such determination and the amount of such tax, interest, and penalties. The Tax Collector's determination shall be presumed to be correct. In connection with all appeals, the operator has the burden of proving that the Tax Collector's determination is incorrect, and the burden of producing sufficient evidence to establish the correct tax liability. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in section 1-05-1435.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3559, effective 6-20-19)
Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the Tax Collector under this Article, it may be refunded, provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the Tax Collector within three (3) years from the date of payment. The claim shall be made on forms provided by the Tax Collector. If the claim is approved by the Tax Collector the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid and the balance may be refunded to such person, or his or her administrators or executors.
(Amended by Ord. No. 3368, effective 10-9-08)
Any operator aggrieved by any decision of the Tax Collector may appeal to the County Hearing Officer by filing a notice of appeal with the Clerk to the Board of Supervisors in accordance with Chapter 31 of Part I of this Code within fifteen (15) days after the serving or mailing of the notice of the decision. The time and place for hearing such appeal shall be fixed and the hearing shall be conducted in accordance with Chapter 31 of Part I of this Code. Any amount found to be due shall be immediately due and payable within five (5) days upon the service of said notice.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3559, effective 6-20-19)
(a) 
It shall be the duty of every operator liable for the collection and remittance to the county of any tax imposed by this Article to keep and preserve, for a period of five (5) years, all records that may be necessary to determine the amount of such tax as he or she may have been liable for collecting and remitting to the County under this Article. At a minimum, the records deemed necessary for this determination shall be:
(1) 
A general ledger indicating all revenue collected by the operator;
(2) 
A chronological revenue journal listing the tax and room revenues separately, or other means acceptable to the Tax Collector summarizing the operator's monthly and quarterly revenue;
(3) 
Room registrations, which shall include the name, address, telephone number and the automobile license plate number of the transient;
(4) 
A calendar or journal listing all advance registrations and the date on which the advance registration was entered on the listing;
(5) 
Copies of any forms used to claim exemption from the tax; and
(6) 
Consecutively numbered payment receipts showing the amount paid for occupancy and which list the room rate separately from the amount of tax paid. Such receipts must, with reasonable effort, be identifiable using the revenue journal of subdivision (a)(2).
(b) 
At all reasonable times, the records required by this section shall be available for inspection by the Tax Collector or authorized deputies. Performance of an audit does not waive the County's right to any tax or the five (5) year requirement of preserving records.
(c) 
When an operator neglects, refuses or fails to produce for inspection any record required by this section, the Tax Collector may obtain a subpoena for such record(s) from the chairperson of the Board of Supervisors who may issue a subpoena and undertake the actions the chairperson is authorized to undertake pursuant to Article 9, of Chapter 1 of Part 2 of Division 2 of Title 3 of the Government Code (commencing with Government Code section 25170). Pursuant to Government Code section 25170, the subpoena shall command the operator to appear before the Board of Supervisors, at a time and place therein specified, to be examined as a witness. The subpoena may require the operator to produce all books, papers, and documents in his or her possession or under his or her control, required under this section.
(d) 
In the event that any records required by this section are unavailable, the Tax Collector shall proceed in such manner as he or she may reasonably deem best to obtain facts and information on which to base his or her estimate of the tax due under this Article.
(Amended by Ord. No. 3368, effective 10-9-08)
(a) 
Certificate of Delinquency. The Tax Collector is authorized to record a Certificate of Delinquency and Transient Occupancy Tax Lien in the official records of the County Recorder against any operator who fails to remit taxes, penalties, or interest due under this Article within the time herein required. The Certificate of Delinquency and Transient Occupancy Tax Lien may be recorded by the Tax Collector after:
(1) 
The tenth (10th) day following service or mailing of the notice required by subdivision (a) of either section 1-05-1420 or section 1-05-1425, if the operator does not timely file a request for administrative review as permitted under subdivision (b) of either section 1-05-1420 or section 1-05-1425, whichever is applicable.
(2) 
The fifteenth (15th) day after the Tax Collector's determination of the amount of tax to be remitted pursuant to subdivision (d) of either section 1-05-1420 or section 1-05-1425, unless the operator files a timely appeal pursuant to section 1-05-1435.
(3) 
If the operator files a timely appeal pursuant to section 1-05-1435, the fifteenth (15th) day after service of the decision by the County Hearing Officer pursuant to section 1-05-1435.
The Certificate of Delinquency and Transient Occupancy Tax Lien may be recorded within three (3) years after the tax becomes due. The Certificate of Delinquency and Transient Occupancy Tax Lien shall be dated and specify the amount of tax and penalties due as of that date, the name and last known address of the operator liable for the same, and a statement that the Tax Collector has complied with all provisions of this Article with respect to the computation and levy of the tax owed by the operator. From the time of recordation of the Certificate of Delinquency and Transient Occupancy Tax Lien, the amount required to be paid, together with penalties and continually accruing interest, shall constitute a lien upon all real property within Tulare County owned by the operator or thereafter acquired prior to expiration of the lien. Except as otherwise provided in this Article, the lien shall have the force, effect, and priority of a judgment lien and shall continue for ten (10) years from the filing of the Certificate of Delinquency and Transient Occupancy Tax Lien, unless sooner released or otherwise discharged. Within ten (10) years of the date of the recording of the Certificate of Delinquency and Transient Occupancy Tax Lien (or within ten (10) years of the date of the last extension of the lien), the Tax Collector may extend the lien by recording either a new or the original certificate in the official records of the County Recorder, and from the time of such recording, the original lien shall be extended for an additional ten (10) years unless sooner released or otherwise discharged. The lien shall not be released or discharged until the delinquent taxes, penalties for delinquency, and costs of collection are fully paid.
(b) 
Enforcement of Lien by Warrant. At any time within three (3) years after the recordation of a Certificate of Delinquency and Transient Occupancy Tax Lien under subsection (a) above, the Tax Collector may issue a warrant directed to the Sheriff for the enforcement of the lien and the collection of any tax and penalties required to be paid to the County under this Article. The warrant shall have the same effect as a writ of execution, and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The Tax Collector may pay or advance to the Sheriff such fees, commission, and expenses for services as are provided by law for similar services pursuant to a writ of execution.
(c) 
Enforcement of Lien by Seizure of Property. In lieu of issuing a warrant under subdivision (b), at any time within the three years after a Certificate of Delinquency and Transient Occupancy Tax Lien is recorded, the Tax Collector may collect the delinquent amount by seizing, or causing to be seized, any property, real or personal, of the operator and sell any non-cash or non-negotiable property, or a sufficient part of it, at public auction to pay the amount of tax due, together with any penalties, interest, and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be of property of the operator not exempt from execution under the provisions of the Code of Civil Procedure.
(Amended by Ord. No. 3368, effective 10-9-08; amended by Ord. No. 3523, effective 3-1-18; amended by Ord. No. 3559, effective 6-20-19)
(a) 
Notwithstanding an operator's filing of a timely appeal under this Article from an assessment of transient occupancy taxes, penalties and interest due and defaulted upon, the operator's property may be subject to seizure and sale to assure the payment of the taxes determined due by the Tax Collector. If the Tax Collector finds that the seizure of the operator's property pending the decision on appeal brought under this Article is necessary to assure the payment of taxes because there is a great probability that the taxes will not be subject to collection thereafter due to the financial condition of the operator or because of another suitable reason, the Tax Collector shall file a written declaration under penalty of perjury with the Clerk to the Board of Supervisors setting forth the grounds and necessity for the seizure. Upon the filing of such declaration, the Tax Collector may seize the operator's personal property, improvements and possessory interests as may be necessary to satisfy the transient occupancy taxes, penalties and interest determined due. The Tax Collector shall deliver a copy of the declaration to the operator at the time of seizure.
(b) 
An operator may challenge a seizure made pursuant to this section by filing a verified petition in the superior court for a writ of prohibition or writ of mandate alleging:
(1) 
There are no grounds for the seizure;
(2) 
The declaration of the tax collector concerning the necessity for the seizure is untrue or inaccurate; and
(3) 
There are and will be sufficient funds in the possession of the operator to pay the taxes determined due upon the date that the decision in an appeal brought under section 1-05-1435 is issued by the County Hearing Officer.
(c) 
As a condition of maintaining an action under this section, the operator shall file a bond or cash deposit with the Tax Collector in a face amount sufficient to pay the taxes determined due by the Tax Collector and all fees and charges actually incurred by the Tax Collector as the result of the seizure. The operator shall lodge proof of the filing of such bond or cash deposit with the superior court. Upon receipt of the bond or cash deposit and the lodging of proof of the same with the superior court, the Tax Collector shall release the seized property to the operator.
(d) 
If the operator prevails in the application for a writ brought under this section, the operator shall be entitled to recover all reasonable attorney's fees and costs incurred by virtue of the seizure and subsequent legal action for the writ, and the Tax Collector shall bear the costs of seizure and keeping the seized property. If, however, the taxes, penalties and interest are not paid in full when the appeal brought under Section 1-05-1435 is determined, the Tax Collector shall recover from the operator and from the bond or cash deposit all of taxes, penalties, interest determined due, as well reasonable attorney's fees, costs and expenses incurred by the County in making the initial seizure, the operator's petition for relief from the superior court and the costs of collecting all amounts due to the County.
(Added by Ord. No. 3523, effective 3-1-18; amended by Ord. No. 3559, effective 6-20-19)
(a) 
Any operator violating any of the provisions of this Article shall be guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code.
(b) 
Any operator or other person who fails or refuses to register as required in this Article, or to file any return required to be filed, or who fails or refuses to file a supplemental return or furnish any other data required by the Tax Collector, or who files a false or fraudulent return or claim under this Article, is guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code.
(c) 
Any person required to make, render, sign or verify any report, return or claim who makes any false or fraudulent report, return or claim with intent to defeat or evade the determination of any amount due required by this Article to be made, is guilty of a misdemeanor and shall be punishable therefor as provided by section 125 of this Ordinance Code.
In addition, the Tax Collector may pursue on behalf of the County, any civil or administrative remedy otherwise available for failure to comply with the requirements of this Article. If the County prevails, the County shall be entitled to recover any costs, including attorneys' fees, personnel costs or other expenses incurred because of failure to comply with the requirements of this Article. Failure to pay such costs upon demand shall be grounds for revocation of an operator's certificate of registration issued under section 1-05-1380.
(Amended by Ord. No. 3368, effective 10-9-08)
(a) 
Pursuant to Revenue and Taxation Code Section 7283.5, and as that section from time to time be amended, a purchaser, transferee, or other person or entity attempting to obtain ownership for a transient occupancy property, may request in writing from the Tax Collector for the issuance of a tax clearance certificate stating the amount of tax and any accrued penalties and interest due and owing, if any.
(b) 
The Tax Collector shall, within ninety (90) days of the receipt of the written request for a tax clearance certificate, issue the tax clearance certificate, or may conduct an audit of the subject transient occupancy property. Any such audit must be completed within ninety (90) days after the date the records of the subject transient occupancy property have been made available to the Tax Collector and a tax clearance certificate issued within thirty (30) days of the completion of the audit.
(c) 
If following an audit the Tax Collector determines that the current operator's records are insufficient to assess the amount of tax due and owing, the Tax Collector shall, within thirty (30) days of making that determination, notify the prospective purchaser, transferee or other person or entity that a tax clearance certificate will not be issued.
(d) 
If the Tax Collector does not comply with the request for a tax clearance certificate, the purchaser, transferee or other person or entity that obtains ownership for the transient occupancy property shall not be liable for any transient occupancy tax obligation incurred prior to the date of the purchase or transfer of the property.
(e) 
The tax clearance certificate shall state the following:
(1) 
The amount of tax, interest and penalties then due and owing;
(2) 
The period of time for which the tax clearance certificate is valid; and
(3) 
That the purchaser, transferee, or other person or entity may rely upon the tax clearance certificate as conclusive evidence of the tax liability associated with the property as of the date specified on the certificate.
(f) 
Any purchaser, transferee, or other person who does not obtain a tax clearance certificate under this section, or who obtains a tax clearance certificate that indicates that tax is due and owing and fails to withhold, for the benefit of the County, sufficient funds in the escrow account for the purchase of the property to satisfy the transient tax liability, shall be held liable for the amount of tax due and owing.
(g) 
The fee for issuance of a tax clearance certificate shall be established by resolution of the Board of Supervisors.
(Added by Ord. No. 3406, effective 5-27-10)
(a) 
Any penalty or interest resulting from tax delinquency may be canceled by the Tax Collector upon a finding that the failure to make timely payment is due to reasonable cause and circumstances beyond the taxpayer's control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, provided the principal payment for the proper amount of tax due is made within five (5) days upon notification.
(b) 
In the event a federal, state or local declared disaster affecting the unincorporated area of Tulare County results in the physical impairment of public infrastructure, including, but not limited to, roads, streets, and other public highways, and such impairment prevents public access to a hotel or short-term residential rental covered by this chapter, the Tax Collector may extend the period of time, without penalty, for reporting and remitting taxes. In such instances, the reporting date and payment date shall extend to the end of the month after the next succeeding calendar quarter following the expiration date of the declared disaster.
(Added by Ord. No. 3406, effective 5-27-10; amended by Ord. No. 3523, effective 3-1-18)
If any operator liable for any amount under this chapter sells or quits their business, the successors or assignees shall withhold a sufficient portion of the purchase price to cover the amount for which the operator is liable until the former owner produces either a receipt from the tax collector showing that payment has been made or a certificate stating that no amount is due.
(Added by Ord. No. 3406, effective 5-27-10)
(a) 
If the purchaser of a business fails to withhold tax from purchase price as required by Section 1-05-1465, the purchaser shall be personally liable for the payment of the amount required to be withheld to the extent of the purchase price, valued in money.
(b) 
Within thirty days after receiving a written request from the purchaser for registration certificate, the tax collector shall either issue the certificate or mail notice to the purchaser, at the 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 timely mail the notice will release the purchaser from any further obligation to withhold taxes or penalties from the purchase price as provided in Section 1-05-1465.
(c) 
The time within which the obligation of a successor may be liable shall begin at the time the operator sells a business or at the time that the determination against the operator becomes final, whichever event occurs later.
(Added by Ord. No. 3406, effective 5-27-10)
If any clause, sentence, paragraph, or part of this Article, for any reason, is adjudged by a court of competent jurisdiction to be invalid, that judgment shall not affect, impair, or invalidate the remainder of this Article and the application thereof to other persons or circumstances, but shall be confined to the operation of the clause, sentence, paragraph, or part thereof directly involved in the controversy in which the judgment was rendered and to the person or circumstances involved.
(Added by Ord. No. 3406, effective 5-27-10)