[Adopted by the Board of Commissioners 1-10-1991]
This article shall be known and may be cited
as the "Hotel Room Rental Tax Ordinance of Allegheny County."
The following words and phrases when used in
this article shall have, unless the context clearly indicates otherwise,
the meanings ascribed to them in this section:
[Added 3-22-2016 by Ord. No. 04-16]
Any company, person, or other entity that:
Is in the business of facilitating, making or processing hotel
reservations on behalf of prospective patrons and/or hotels or operators;
or
Is paid a fee or otherwise derives any type of compensation
through facilitating, making or booking hotel reservations by one
or more patrons, regardless of whether such fee or compensation is
paid by the hotel, operator, patron, or other entity or collects payments
for hotel reservations or accommodations on behalf of or for a patron,
hotel or operator, and regardless of whether a fee or other compensation
is paid for making the reservations for accommodations. Merely publishing
an advertisement for accommodations does not make the publisher a
booking agent.
The term "booking agent" shall include, but not be limited to:
Online travel booking sites which are involved in the process
of listing vacant lodgings to patrons, booking reservations on behalf
of patrons, operators, or any other entity, and handling any aspect
of the resulting financial transaction; and/or
A hosting or other online site that provides a means through
which an operator, hotel, or agent for an operator or hotel may accept
reservations for hotel occupancy.
Receipts, fees, charges, rentals, leases, cash, credits,
property of any kind or nature, or other payment received by operators
in exchange for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for any temporary period.
A building or series of buildings not used for the retail
sale of merchandise or part of any shopping center, mall or other
retail center together with any land appurtenant thereto, a major
function of which is to house meetings, exhibitions, shows, conventions,
assemblies, convocations and similar gatherings; provided that one
of the aforesaid buildings shall contain a minimum of 75,000 gross
square feet of exhibition space for shows and conventions.
County of Allegheny.
A hotel, motel, inn, guest house or other building located
within the taxing jurisdiction which holds itself out by any means
including advertising, license, registration with any innkeeper's
group, convention listing association, travel publication or similar
association or with any government agency as being available to provide
overnight lodging or use of facility space for consideration to persons
seeking temporary accommodation; any place which advertises to the
public at large or any segment thereof that it will provide beds,
sanitary facilities or other space for a temporary period to members
of the public at large; any place recognized as a hostelry; provided,
that portions of such facility which are devoted to persons who have
established permanent residence shall not be included in this definition.
A township, borough or a home rule municipality which was
formerly a township or a borough.
The use or possession or the right to use or possession by
any person other than a permanent resident of any room in a hotel
for any purpose or the right to the use or possession of the furnishings
or to the services accompanying the use and possession of the room.
Any individual, partnership, nonprofit or profit-making association
or corporation or other person or group of persons who maintain, operate,
manage, own, have custody of, or otherwise possess the right to rent
or lease overnight accommodations in any hotel to the public for consideration.
The excess of expenses over receipts from the operation and
management of a convention center or exhibition hall.
Any person who pays the consideration for the occupancy of
a room or rooms in a hotel.
Any person who has occupied or has the right to occupy any
room or rooms in a hotel as a patron or otherwise for a period exceeding
30 consecutive days.
The nonprofit corporation, organization, association or agency
which is and has been engaged in planning and promoting programs designed
to stimulate and increase the volume of tourist, visitor and vacation
business within counties serviced by such agencies as that term is
defined in the Act of April 28, 1961 (P.L. 111, No. 50), known as
the "Tourist Promotion Law," and which particular nonprofit corporation,
organization, association or agency heretofore has been recognized
by the Department of Commerce, all in accordance with the terms of
said Tourist Promotion Law.
Services, activities, facilities and events which result
in a significant number of nonresidents visiting the County for recreational,
cultural or educational purposes.
A space in a hotel set aside for use and occupancy by patrons,
or otherwise, for consideration, having at least one bed or other
sleeping accommodation provided therein.
A period of time not exceeding 30 consecutive days.
The activity involving the obtaining by a transient or patron
of the use of occupancy of a hotel room from which consideration emanates
to the operator under an express or an implied contract.
Any individual who obtains accommodation in any hotel for
himself by means of registering at the facility for the temporary
occupancy of any room for the personal use of that individual by paying
to the operator of the facility a fee in consideration therefor.
A tax not to exceed 5% is hereby imposed on
the consideration received by each operator of a hotel within the
County from each transaction of renting a room or rooms to accommodate
transients.
A.
The operator
of every hotel within the County shall collect the tax imposed under
this article from the patron or patrons of every room or rooms rented.
The operator shall then pay over the tax collected to the County in
accordance with rules and regulations concerning the collection of
the tax established by the County's Treasurer.
B.
A booking agent may, or if required by applicable state law, shall
collect and remit the tax on behalf of an operator. An operator shall
not be responsible for collecting and remitting the Hotel Room Rental
Tax on any transaction for which it has received confirmation that
the booking agent has collected and remitted the tax.
[Added 3-22-2016 by Ord. No. 04-16]
All taxes due and unpaid under this article
shall be recoverable by the County in accordance with rules and regulations
established by the County's Treasurer.
[Amended 3-22-2016 by Ord. No.
04-16]
The County Treasurer shall collect the tax imposed under this
article from the operator or booking agent and shall deposit the revenues
received from the tax in a special fund. The Board of Commissioners
of the County shall authorize distributions of the tax revenues from
the special fund in accordance with § 4(b.1), Act 182 of
1990, 16 P.S. § 1770.12, Subsection (b).
Any person violating any of the provisions of
this article shall be subject to the following penalties:
A.
Upon conviction in a summary proceeding, a fine not
in excess of $100 to be paid to the use of the County with costs of
prosecution, or to undergo imprisonment in the County jail for not
more than 30 days, or both.
B.
Each violation shall constitute a separate offense
subject to the penalties outlined above.
A.
Regulation 101: Exempt Organizations.
(1)
In addition to those occupants exempt by statute and
ordinance, the following occupants are exempt:
(a)
Ambassadors, ministers and consular officers
of foreign governments.
[1]
Ambassadors, ministers and other diplomatic
representatives of foreign governments properly accredited by the
United States are exempt from tax upon the occupancy of rooms. This
exemption does not apply to consular officers or to officers of foreign
governments other than those herein above specified, unless such exemption
arises from treaties or reciprocal agreements existing between such
foreign governments and the United States.
[2]
A person claiming exemption from the tax under
this regulation should submit written proof that he is properly accredited
by the United States. Consular officers and officials of foreign governments
should submit written proof of the treaty or agreement under which
similar exemption is granted by their country to consular officers
and officials of the United States together with proof that such treaty
or reciprocal agreement is presently in effect and that they are an
officer or official entitled to prerogatives thereunder. If exemption
has already been accorded under the sales and use tax portion of the
Tax Reform Code of 1971, the numbered identification card, issued
by the Commonwealth of Pennsylvania, is valid for hotel room rental
tax purposes. This card must be shown by the exempt occupant to the
hotel operator whenever a claim for exemption is made.
(b)
Occupancy of hotel rooms by the United States
government. Occupancy of rooms by the government of the United States,
or its agencies, or by an employee or representative of the government
of the United State or its agencies, when such occupancy is solely
for official purposes and the rent is paid by the government of the
United States or its agencies, is exempt from tax. Members of the
Armed Forces are exempt from tax only if they are acting as authorized
representatives of the government of the United States or its agencies
and such rent is paid by the government of the United States or its
agencies.
(c)
Occupancy of hotel rooms by other exempt facilities.
[1]
Occupancy of rooms, the charges for which are
billed to and paid by the following organizations are exempt from
tax:
[a]
Federal credit unions organized under the provisions
of the Federal Credit Unit Act, Act of June 26, 1934, as amended by
P.L. 96-385, dated September 22, 1959 (12 USC § 1751 et
seq.).
[b]
Pennsylvania credit unions formed and incorporated
under provisions of the Credit Union Act, Act of September 20, 1961,
P.L. 1548 (15 P.S. § 1230 et seq.).
[c]
Cooperative agricultural associations required
by pay corporate net income tax under the provisions of the Cooperative
Agricultural Association Corporate Net Income Tax Act, Act of May
23, 1945, P.L. 893 (72 P.S. § 3420-21 et seq.).
[d]
Electric cooperative corporations formed under
the Electric Cooperative Corporation Act, Act of June 21, 1937, P.L.
1969 (15 P.S. § 12401 et seq.).
[2]
Charges paid by employees or other agents of
these organizations are subject to the tax even though the employee
or agent is reimbursed by the exempt organization.
(d)
Occupancy of hotel rooms by the Commonwealth
of Pennsylvania.
[1]
Occupancy of rooms by the Commonwealth of Pennsylvania
or its agencies, or by an employee or representative of the Commonwealth
or its agencies, when such occupancy is solely for official purposes,
and the rent is paid by the Commonwealth of Pennsylvania or its agencies
is exempt from tax.
[2]
This subsection shall not be construed to grant
an exemption to any local government be it a county or municipality,
whose occupancy shall be subject to the tax.
B.
CONSIDERATION
(1)
(2)
(3)
HOTEL
(1)
(2)
(a)
(b)
(c)
(d)
(e)
PERMANENT RESIDENT
(1)
(2)
(3)
(4)
(a)
(b)
(c)
PERSON
ROOM
Regulation 102: Definitions for Purposes of Ordinance.
In determining what was the consideration paid for the occupancy
of the room, services and accommodations which were available to the
general public as well as to the hotel occupants or residents are
not deemed to accompany the use or possession of a hotel room and
the charges made for such services and accommodations are not considered
part of the consideration so long as such charges are separately stated
and itemized. Charges for services or facilities even though offered
for the exclusive use of hotel occupants are not deemed to accompany
the use or possession of the hotel room or rooms so long as said charges
are separately stated and itemized. However, a lump sum is presumed
to be rent, even though the lump sum may include charges for services
and accommodations which if separately stated and itemized would not
be considered part of the rent: Examples:
An individual occupies a room. While in the
hotel, he has two meals in the hotel restaurant which he charges to
his hotel bill. The charges are separately stated for the meals and
are available to the general public who would wish to eat in the restaurant.
The tax is imposed only upon the charge for the room.
The hotel has a health club inside the hotel
facility. There is a daily charge of $5 for the use of the hotel health
club. Only guests of the hotel are allowed to use the health club.
The daily charge for use of the health club is itemized separately
on the hotel bill for each day that a guest uses the health club.
The charge for the health club is not part of the consideration on
which the hotel occupancy tax is based.
A guest of the hotel receives a free breakfast
for each day that he stays at the hotel. There is no separate itemization
of the breakfast on his bill and it is included in a lump sum that
he is charged for occupancy of the room. The entire charge for the
occupancy from the room is subject to the tax.
An establishment which has accommodations available
to the general public as sleeping quarters for period less than 30
days is a hotel within the meaning of this definition even though
the establishment may have other accommodations which are used for
purposes other than sleeping quarters, and even though the establishment
may have other sleeping quarters which are available only for periods
of 30 days or more.
A private organization or institution which
in the ordinary courses of its activities, provides sleeping accommodations
for persons directly associated with it, is not a hotel. Where, however,
such an organization or institution offers or makes available sleeping
accommodations to the general public for periods less than 30 days,
the organization or institution is considered to be operating a hotel
with respect to all occupants. Examples:
An apartment-hotel which rents certain apartments
or rooms for occupancy on a week-to-week basis (or for other periods
less than 30 days) is a hotel, even though it has other apartments
or rooms leased only on a month-to-month basis (or for other periods
of 30 days or more). For the purposes of registration, the entire
establishment is considered a hotel.
A single building which contains both rooms
used as sleeping accommodations and rooms used for other purposes
may be a hotel. Thus, where the lower floor of the building is used
for rental to commercial establishments, and the upper floors are
used for rental of sleeping accommodations for the public for periods
of less than 30 days, the building is a hotel for tax purposes.
A hospital, nursing home, convalescent home,
mental institution or other institution dedicated to the care and
treatment of the sick under medical supervision is not a hotel even
though it provides sleeping accommodations for patients, doctors,
nurses, employees and other persons associated with the institution.
Similarly, where a private business provides sleeping accommodations
for its employees, it is not a hotel. Where, however, an organization
or institution provides accommodations for the general public, (as,
for example, the providing of sleeping accommodations by the YMCA
or a health resort or spa) for periods of less than 30 days, it is
operating a hotel.
A school, college, university, convent, monastery
or other educational or religious institution, which provides sleeping
accommodations for the use of persons who are participating in educational
or religious activities is not a hotel. For example, where a university
provides sleeping accommodations to person who are attending a conference
of convention sponsored by the institution, it is not a hotel. A public
summer camp conducted by an organization enumerated above wherein
the activity of such organization is carried on as an integral part
of the camp life is not a hotel.
A private club which restricts the use of its
sleeping accommodations to its own employees and members is not considered
to be a hotel within the meaning of the hotel occupancy tax. All charges
for any occupancies must be billed to club members for the organization
to retain its exempt status. Where, however, a club permits its sleeping
accommodations to be used by nonmembers, and the billing for such
occupancy is made to and paid by nonmembers, the club is considered
to be a hotel and must collect tax with respect to all occupancies
(other than permanent residence), including occupancies by its membership.
Under the article, a permanent resident is a person who has
occupied or has the right of occupancy of any room or rooms in a hotel
as a patron or otherwise for a period exceeding 30 days. Therefore,
the following applies to the definition of a permanent resident.
After a person has occupied or had the right
to occupy for 30 consecutive days, he is no longer an occupant who
is subject to the hotel occupancy tax. His status as a permanent resident
is effective for the rental period during which, or at the expiration
of which, the 30 consecutive days or occupancy is completed, and continues
thereafter so long as his occupancy remains continuous and uninterrupted.
Thus, if a person completes his thirtieth day of consecutive occupancy
during, or at the expiration of, of a particular rental period, he
is a permanent resident for the entire rental period (even though
during a part of the period he has not yet established his status
as a permanent resident; however, as to any rental period prior to
the particular rental period during or at the expiration of which
he completed his thirtieth day. As to such prior rental periods, he
was and remains an occupant subject to the hotel occupancy tax. [See
example D(1) hereinafter.]
A "rental period" for the purposes of these
regulations is a period of time during which, under and subject to
the terms of the legally enforceable contract, an occupant has a continuous
right to occupy a room or rooms in a hotel and is legally bound to
pay rent therefore. A mere statement of intention to occupy, or to
permit occupancy, on the part of an occupant or hotel operator, or
both, does not create a rental period unless the period in question
is the subject of a legally enforceable contract.
The occupancy or right of occupancy must be
for 30 consecutive days. A person who merely has the right to use
a room on intermittent days of the week or month cannot become a permanent
resident, even though he cumulatively occupies for more than 30 days.
The status of a permanent resident only continues
so long as the occupancy or right of occupancy continues uninterrupted.
A continuing occupancy loses his status as a permanent resident and,
with respect to his next occupancy, does not resume his status as
a permanent resident unless and until he again completes 30 consecutive
days of occupancy. A transfer from one hotel to another (even though
both hotels are owned by the same operator) is a break in occupancy.
A mere change of rooms, however, in the same hotel is not a break
in occupancy. Examples:
An individual occupies a room on a week-to-week
contract. At the end of the first four weekly rental periods he is
an occupant subject to the tax and not a permanent resident, since
he has not completed 30 consecutive days of occupancy during or at
the second day of the fifth week, he completes 30 consecutive days
and becomes a permanent resident. He is a permanent resident and not
an occupant subject to the tax as of the entire fifth week and for
each week thereafter during which he continues having uninterrupted
right of occupancy. As to the first four weeks, however, he was and
is an occupant subject to the tax.
An individual occupies a room on a month-to-month
contract. So long as the first monthly rental period is not the month
of February, at the end of the first monthly rental period, he is
a permanent resident and this status is applicable to the first month,
and to every month thereafter during which he continues to have an
uninterrupted right of occupancy. Therefore, he is never an occupant
subject to the hotel occupancy tax.
A student takes a room on a week-to-week basis
in a rooming house. The student tells his landlady he intends to keep
the room for a full semester. The student, however, has no legally
enforceable right to do so and his landlady has no legally enforceable
right to force him to rent the room for the entire semester. He, therefore,
occupies on a weekly rental period. He is a permanent resident as
of the fifth week. [See example D(1), above.] At the end of the semester,
the student returns to his family's home and although he tells his
landlady he wishes to resume his occupancy when he returns to school,
the student pays no rent for the interim period and has no right to
occupy the room during that period. Since there is a break in the
student's occupancy, the student has lost his status as a permanent
resident and upon his resumption of occupancy (on the same rental
period basis) he will again be considered an occupant for the first
four weekly rental periods.
Includes any natural person, firm, partnership, association,
corporation, fiduciary or other entity. Whenever used in any provision
of this article, or regulations relative thereto, which prescribes
or imposes a fine or imprisonment or both, the term "person" as applied
to firm, partnership or association shall include the members thereof.
A firm, partnership, association or corporation may be subjected as
an entity to the payment of a fine.
The entire area rented by an occupancy who is renting the
area, inter alia for sleeping accommodations. Example: An individual
rents a three-room suite in a hotel at the cost of $150 per day for
the entire suite. Only one of the rooms in the suite has sleeping
accommodations in it. The tax will be imposed upon the entire $150
per day charge.
C.
Regulation 103: Registration. Within 30 days after
the effective date of the hotel occupancy tax[1] or within 30 days after commencing business, whichever
is later, each operator of any hotel shall register said hotel with
the County Treasurer by completing the registration form provided
by the Treasurer, an example of which is found on page i of the Appendix
of these regulations.[2] The operator of said hotel shall obtain from the County
Treasurer a certificate evidencing his authority to collect the occupancy
tax and said certificate shall at all times be posted in a conspicuous
place on the premises.
D.
Regulation 104: Returns of Tax Collected and Remittance
of Tax.
(1)
Monthly returns.
(a)
Monthly returns are required where a hotel's
hotel occupancy tax liability for the third calendar quarter of the
preceding year amounted to $400 or more. Only those establishments
whose total room units are equal to or greater than 15 room units
will be subject to monthly return. Where monthly returns are filed,
no quarterly returns are necessary.
(b)
Due dates for monthly returns are as follows:
|
Month
|
Due Dates
|
Month
|
Due Dates
| |
|---|---|---|---|---|
|
January
|
February 20
|
July
|
August 20
| |
|
February
|
March 20
|
August
|
September 20
| |
|
March
|
April 20
|
September
|
October 20
| |
|
April
|
May 20
|
October
|
November 20
| |
|
May
|
June 20
|
November
|
December 20
| |
|
June
|
July 20
|
December
|
January 20
|
(2)
Quarterly returns. Hotel operators who qualify under the conditions set forth in Subsection D(1) to file only quarterly returns shall file said quarterly returns as follows:
|
Quarter Ending
|
Due Dates
| |
|---|---|---|
|
March 31
|
April 20
| |
|
June 30
|
July 20
| |
|
September 30
|
October 20
| |
|
December 31
|
January 20
|
(3)
Fee. Every hotel operator shall remit with each return
filed, be it a monthly return or a quarterly return, the amount of
tax shown to be due and owning on said return.
E.
Regulation 105: Failure to Collect and Report Tax; Determination of Tax by County Treasurer. If any hotel operator shall fail or refuse to collect the hotel occupancy tax or to make, within the time provided, under these regulations any report and remittance of said tax or any portion thereof required by this article or the regulations relative thereto (§ 155-8), the County Treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the County Treasurer shall procedure such tax 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 hotel operator who has failed or refused to collect the same and to make such report and remittance, the County Treasurer shall proceed to determine and assess against such operator the tax and penalties provided for by the ordinance as well as lawfully interest. In the event such determination is made, the County Treasurer 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 business. Such operator may within 10 days after the serving or mailing of said notice make application in writing to the County Treasurer 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 County Treasurer shall become final and conclusive and immediately due and payable. If such application is made, the Treasurer shall give not less than 5 days written notice in the manner prescribed herein to the operator to show cause at the time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Treasurer shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner proscribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 30 days unless an appeal is taken as provided for in Subsection F (Regulation 106).
F.
Regulation 106: Appeal. Any hotel operator aggrieved
by any decision by the County Treasurer with respect to the amount
of such tax, interest and penalties, if any, may appeal to the Court
of Common Pleas by filing a notice of appeal with the County Treasurer
within 30 days of the serving or mailing of the determination of tax
due.
G.
Regulation 107: Records.
[Amended 3-22-2016 by Ord. No.
04-16]
(1)
It is presumed that all rooms are subject to the tax until the contrary
is established by accurate records from the operator. The burden of
proving that the rent or occupancy received is not taxable is upon
the operator and the operator must demonstrate same through accurate
records. In any case where a hotel operator fails to maintain adequate
records as required under this regulation, any room for which there
is not adequate records shall be deemed to have been occupied for
the entire period for which the supporting records are lacking.
(2)
It shall be the duty of every operator liable for the collection
and payment to the County of any tax imposed by this article to keep
and preserve, for a period of three years, all records as may be necessary
to determine the amount of tax which the operator was liable to collect
and pay to the County. Said records shall be maintained at the place
of business where the subject rooms were rented. Said records shall
include, but not be limited to, folios; lease agreements; general
ledgers; night auditor and maid reports; traffic summaries; source
of business reports; and any other documents which support room revenues
and exemptions. Said records shall be filed in a manner that allows
ready access by an authorized agent of the County, who shall have
the right to inspect same at all times.
(3)
In all instances where a hotel operator claims an exemption pursuant to Subsection A (Regulation 101) or the definition of "permanent resident" in subsections of these regulations, said operator shall maintain among his records folios; lease agreement; vouchers and specifically, in the case of Subsection A (Regulation 101), relating to exemptions, copies of I.D. cards or other records indicating the exempt occupant's job number, employer, place of employment or other identifying information. The aforementioned records shall be filed in a manner that allows ready access by an authorized agent of the County.
(4)
Upon the County Treasurer's request, any booking agent shall
provide a list of all operators in the County that have listed hotels
with it, including, but not limited to, the hotel's address,
phone number, email address, the operator's contact information,
and any other requested information.
(5)
Any booking agent that lists one or more hotels in the County and
that does not collect the tax on behalf of all the operators of such
hotels shall provide the County quarterly, within 30 days of the end
of the calendar quarter, a list of all hotels in the County that it
listed the prior calendar year but for which it did not collect and
remit, along with each operator's address, phone number, email
address, and any other requested information.
(6)
Any booking agent that lists one or more hotels in the County: shall,
at the time any operator first lists a hotel in the County with it,
notify the operator of the operator's tax obligations to the
County; and shall annually provide all operators of one or more hotels
in the County with a reminder of their tax obligations to the County.
In both cases, the booking agent shall use language provided or approved
by the County Treasurer.
H.
Regulation 108: Refunds.
(1)
Whenever the amount of any tax, interest or penalty has been overpaid, paid more than once, or erroneously or illegally collected or received by the County under §§ 151-1 through 151-7 of this article, or regulations relative thereto, it may be refunded as provided in Subsections H(1) and (2) of this regulation; provided a verified written claim therefor stating the specific ground upon which the claim is founded, is filed with the County Treasurer within three years of date of payment. The claim is found on page ii of the Appendix of these rules and regulations.[3]
[3]
Editor's Note: The Appendix is included as
an attachment to this chapter.
(2)
Any operator may claim a refund when it is established
in the manner prescribed by the Treasurer, that the person from whom
the tax has been collected was not an occupant subject to the tax;
provided, however, that a refund shall not be allowed unless the amount
of the tax collected has either been refunded to the guest or credited
to rent subsequently payable to the operator.
(3)
No refund shall be paid under the provisions of the
section unless claimant establishes his right thereto by written records
showing entitlement thereto.
I.
Regulation 109: Actions to Collect. Any tax required
to be paid by an occupant under the provisions of this article shall
be deemed a debt owed by the occupant to the County. Any such tax
collected by an operator which has not been paid to the County shall
be deemed a debt owed by the operator to the County. Any person owing
money to the County by the provisions of this article shall be liable
to an action brought under the name of the County for the recovery
of such amount.
J.
Regulation 110: Bad Debt Deductions. Bad debts, guests
leaving without payment of charges or otherwise uncollectible room
charges may be deducted from gross rental to arrive at taxable rent
of accrual base operators as provided:
(2)
The uncollected account is at least 120 days old.
(3)
The operator provides a list with the return showing
the name and address of the occupant, the date of the charge and the
reason for its uncollectability and any means of identification of
the occupant in the hotel's possession, such a driver's license, social
security number or credit card numbers.
(4)
The operator shall previously have filed with the
County Treasurer a statement outlining the hotel's guidelines and
procedures regarding collections of bad debts and subsequent write-offs
of these accounts.
(5)
The deduction is fully supported by registration or
folio cards maintained separately from other records and batched by
accounting period to facilitate audit.
K.
Regulation 111: Regulations applicable to booking agents. Any regulation
which applies to an operator shall apply to a booking agent, provided
that the booking agent collects the tax.
[Added 3-22-2016 by Ord. No. 04-16]
