Chapter 3.40
TRANSIENT OCCUPANCY TAX
Sections:
   3.40.010   Short Title
   3.40.020   Definitions
   3.40.030   Tax Imposed
   3.40.040   Exemptions
   3.40.050   Operator’s Duties
   3.40.060   Registration
   3.40.070   Returns and Remittances
   3.40.080   Reporting and Remitting
   3.40.090   Cessation of Business
   3.40.100   Delinquency
   3.40.110   Fraud
   3.40.120   Failure to Collect and Report Tax - Determination of Tax Administrator
   3.40.130   Appeal
   3.40.140   Records
   3.40.150   Refunds
   3.40.160   Revocation of Permit
   3.40.170   Closure of Hotel Without Permit
   3.40.180   Recording Certificate - Lien
   3.40.190   Priority and Lien of Tax
   3.40.200   Warrant for Collection of Tax
   3.40.210   Seizure and Sale
   3.40.220   Successor’s Liability - Withholding by Purchase
   3.40.230   Liability of Purchaser - Release
   3.40.240   Responsibility for Payment
   3.40.250   Withhold Notice
   3.40.260   Violations - Misdemeanor
   3.40.270   Extension of Time
   3.40.280   Divulging of Information Forbidden
   3.40.290   Agreement with County
3.40.010   Short Title.
The short title of this Chapter shall be the “Transient Occupancy Tax Ordinance.” The tax imposed and the methodology established therefor were enacted pursuant to Ord. No. 260.
[Ord. No. 461, Section 3, 5/9/07.]
3.40.020   Definitions.
Except where the context otherwise requires, the definitions given in this Section shall govern the construction of this Chapter:
   A.   “Hotel” means any structure, or any portion of any structure, which is occupied or intended or designed for use or occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging hotel or house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location or other similar structure or portion thereof;
   B.   “Occupancy” means the use or possession, or the right or entitlement to the use or possession, of any room or rooms or any portion thereof, in any hotel for dwelling, lodging or sleeping purposes, regardless of the purpose for which such rooms are rented or provided;
   C.   “Operator” means the person who is proprietor of the hotel whether in the capacity of owner, lessee, sub-lessee, mortgagee in possession, licensee, or in any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this Chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this Chapter by either the principal or the managing agent shall, however, be considered to be compliance by both;
   D.   “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;
   E.   “Rent” means the amount of the consideration charged or chargeable to the tenant or person entitled to occupancy, for the occupancy of space in a hotel, valued in money whether received in money, goods, labor or otherwise, including the full value of receipts, cash, credits, property or services of any kind or nature, without any deduction therefrom whatsoever. “Rent” may have been, or may be in part, payable or paid prior to or following (in whole or in part) the occupancy to which it is attributable, and may have been paid in whole or in part in advance on a long-term basis, such as in a time-share project or similar arrangement. It is not the intent of this Subsection to make the operator liable for the tax on uncollected rent. “Rent” shall exclude that portion of the consideration charged for food. However, uncollected rent must be reported.
   F.   “Tax Administrator” means the City Manager or his designated agent, whether a City employee or County officer or employee.
   G.   “Transient” means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license, or other agreement of whatever nature, for a period of less than thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) days has expired. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this Chapter shall apply.
[Ord. No. 149; Ord. No. 260; Rev. & Taxation Code § 7280; Ord. No. 461, Section 3, 5/9/07.]
3.40.030   Tax Imposed.
   A.   For the privilege of occupancy in any hotel, 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 City, which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. If, for any reason, the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax be paid directly to the Tax Administrator. [Ord. No. 260.]
   B.   Said tax imposed shall be applied in the following manner:
      1.   Eight percent (8%) of the transient occupancy tax shall be deposited into the City’s general fund for use in any manner deemed of benefit to the City. [Ord. No. 260.]
      2.   Two percent (2%) of the transient occupancy tax collected quarterly shall be used for economic development activities of the City. [Ord. No. 260.]
[Ord. No. 461, Section 3, 5/9/07.]
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