This chapter is known as the “Uniform Transient Occupancy Tax of the City of Yucaipa.”
(Ord. 12 § 1, 1989; Ord. 189 § 1, 1999)
Except where the context 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, bed and breakfast lodge, inn, tourist home or house, motel, studio hotel, bachelor hotel, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof.
means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent also is an operator for the purposes of this chapter and has the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or the managing agent is, however, 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, 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 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 administrative services officer.
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, counting portions of calendar days as full days. Any such person so occupying space in a hotel is a transient until the period of thirty (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 period of time extending both prior and subsequent to the effective date of this chapter may be considered. Transient shall not include a person exercising occupancy by virtue of a fee interest, or the resident manager or operator of a hotel.
(Ord. 12 § 2, 1989; Ord. 189 § 1, 1999; Ord. 345 § 11, 2016)
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of seven percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment 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 is 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 administrator may require that such tax be paid directly to the tax administrator.
(Ord. 12 § 3, 1989; Ord. 189 § 1, 1999)
No tax shall be imposed upon:
A.
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.
Any officer or employee of the United States Government or the state of California for lodging obtained by that officer or employee in the discharge of official government business;
C.
Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty;
D.
Room rental paid to any hospital, medical clinic, convalescent home, foster home or home for aged people; or to any asylum, jail, prison or other facility in which human beings are detained and housed under legal restraint; or to 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 California;
No exemption is granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator.
(Ord. 12 § 4, 1989; Ord. 189 § 1, 1999)
Each operator collects 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 is 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 portion 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 3.20.140 herein.
(Ord. 12 § 5, 1989; Ord. 189 § 1, 1999)
A.
Within thirty (30) days after the effective date of this chapter, or within thirty (30) days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register such hotel with the tax administrator and shall obtain a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. This certificate shall, among other things, state the following:
1.
The name of the operator and any name(s) under which the operator transacts or intends to transact business;
2.
The name and address of the hotel;
3.
The date upon which the certificate was issued; and
4.
That "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax by registering with the tax administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the tax administrator. This certificate does not authorize any person to conduct any unlawful business or to conduct any unlawful business or 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."
B.
The issuance of a certificate pursuant to this chapter shall not be evidence of compliance with applicable zoning or construction standards, or any other regulations applicable to the business, nor shall the certificate constitute a permit to conduct any unlawful business or to conduct any lawful business in an unlawful manner, or 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 the city.
(Ord. 12 § 6, 1989; Ord. 189 § 1, 1999)
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 administrator, make a return to the tax administrator, upon such forms and setting forth such information as the tax administrator may prescribe and require, of the total rents charged and received and the amount of tax collected for transient occupancies. Each such return shall contain a declaration under penalty of perjury, executed by the operator or authorized agent, that to the best of the signer’s knowledge, the statements in the return are true, correct and complete. Amounts claimed on the return as exempt from the tax shall be fully itemized and explained on the return or supporting schedule. At the time the return is filed, the full amount of the tax collected is remitted to the tax administrator. If the remittance is by check or money order, the same shall be payable to the city. The tax administrator may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to insure collection of the tax and he or she may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason.
A.
All taxes collected by operators pursuant to this chapter are held in trust for the account of the city until payment thereof is made to the tax administrator.
B.
All taxes collected by operators pursuant to this chapter shall be and remain public money, the property of the city and shall be held in trust for the account of the city until remittance thereof is made to the tax administrator.
(Ord. 12 § 1, 1989; Ord. 189 § 1, 1999)
Each operator shall notify the tax administrator at least ten (10) days prior to the sale or cessation of business for any reason, and returns and remittances are due immediately upon the sale or cessation of business.
(Ord. 12 § 8, 1989; Ord. 189 § 1, 1999)
A.
Original delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required for the tax to be collected and remitted to the city, shall pay penalties of ten percent (10%) of the amount of the tax in addition to the amount of the tax due.
B.
Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first becomes delinquent shall pay a delinquency penalty often percent (10%) of the amount of the tax in addition to the amount of the tax and the penalty first imposed.
D.
Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E.
Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid.
(Ord. 12 § 9, 1989; Ord. 189 § 1, 1999)
A.
If any operator fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the tax administrator shall proceed in such manner as he deems best to obtain facts and information on which to base his estimate of the tax due. As soon as the tax administrator 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.
B.
In case such determination is made, the tax administrator 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.
C.
Such operator may within ten (10) days after the serving or mailing of such notice make application in writing to the tax administrator 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 administrator becomes final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five days’ written notice in the manner prescribed herein to the operator to show cause at a time and placed 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.
D.
After such hearing, the tax administrator shall determine the property tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed in this section of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in Section 3.20.110.
(Ord. 12 § 10, 1989; Ord. 189 § 1, 1999)
Any operator aggrieved by any decision of the tax administrator 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 fifteen (15) 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 above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 12 § 11, 1989; Ord. 189 § 1, 1999)
Within thirty (30) days after the effective date of this chapter, or within thirty (30) days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall commence reporting and accounting practices as set forth hereinbelow:
A.
Registration cards. The operator shall, as each room in a hotel is rented to a transient, fill out and maintain on file a registration card which contains, at a minimum, the following information:
1.
The name of at least one individual who will occupy, or who is entitled to occupy, the room;
2.
The total number of individuals who will occupy or who are entitled to occupy, the room;
3.
The identification of room by number;
4.
The date the occupancy commences and the expected date of the departure of the transient(s); and
5.
The daily rate charged and amount collected as and for rental of the room.
6.
Registration cards shall bear consecutive numbers which shall be preprinted on the registration cards by a print shop or manufacturer of the cards. Voided cards shall also be kept for audit purposes.
B.
Daily summary sheets. The operator of each hotel within the city shall maintain a daily summary sheet for each day the hotel is open for business containing, at a minimum, the following information:
(Ord. 12 § 12, 1989; Ord. 189 § 1, 1999)
A.
Every operator shall keep and preserve, for a period of three years, those records, receipts, invoices, registration cards, daily summary sheets and other pertinent papers 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, in such form as the tax administrator may require.
B.
The tax administrator, or any person authorized in writing by the tax administrator may examine the books, papers, records, registration cards or other pertinent papers of any operator and may investigate the character of the business of the operator in order to verify the accuracy of the return made, or, if no return has been made by the operator, to ascertain and determine the amount required to be paid.
(Ord. 12 § 13, 1989; Ord. 189 § 1, 1999)
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 chapter, it may be refunded as provided in subsections B and C of this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three years of the date of payment. The claim shall be made on forms furnished by the tax administrator.
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 administrator that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit is 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 administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
D.
No refund shall be paid under the provision of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.
(Ord. 12 § 14, 1989; Ord. 189 § 1, 1999)
A.
Any tax required to be paid by any transient under the provisions of this chapter is a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city is a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter is liable to an action brought in the name of the city for the recovery of such amount.
B.
Obligation of the operator. Each operator shall be obligated to pay to the city all taxes actually collected, as well as the amount of taxes which were lawfully imposed pursuant to this chapter, but which, for any reason, were not collected from the transient(s) by the operator. The operator’s obligation to pay such taxes to the city shall include the obligation to pay the city all penalties and interest due with respect to such taxes as provided by applicable law, including this chapter.
(Ord. 189 § 1, 1999)
A.
No operator or other person shall fail or refuse to register as required by this chapter, or to prepare or furnish any report or record required to be made, or shall fail or refuse to furnish other data or information required by the tax administrator, or shall render a false or fraudulent report or claim. No operator or other person who is required to make, render, sign or verify any report, record or claim shall make any false or fraudulent report or claim with the intent to defeat or evade the determination of any amount due in accordance with this chapter.
B.
Any operator or other person required to make, render, sign or verify any report or record who makes any fraudulent return, with intent to defeat or evade the determination of an amount required by law is guilty of a misdemeanor, punishable as provided in subsection C herein.
C.
Any operator or other person who willfully aids or assists in, or procures, counsels or advises in, the preparation or presentation, in connection with any matter arising under this chapter, of a return, affidavit, claim, or document that is fraudulent or false as to any material matter, whether or not the falsity or fraud is with the knowledge or consent of the operator or person authorized or required to present the return, affidavit, claim or document, is guilty of a misdemeanor, punishable as provided in subsection C herein.
(Ord. 189 § 1, 1999)