3.52.050 Transient defined.

   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 less than thirty-one consecutive calendar days. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered. Any person occupying space in a hotel shall be deemed a transient until a period of thirty-one days has expired, except in a hotel qualifying as exempt under the provisions of Section 3.52.090.

(Prior code § 25.76-4 (Ord. 849 §1 (part)))

3.52.060 Rent defined.

   Rent means the consideration charged, whether or not received, for the occupancy of space in a hotel 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 whatsoever; provided, however, that “rent” shall not include lodging furnished in kind to an employee by an employer solely for the convenience of the employer.

(Prior code § 25.76-5 (Ord. 849 §1 (part)))

3.52.070 Operator defined.

   Operator 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. When the operator performs operator’s 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 managing agent’s 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.

(Prior code § 25.76-6 (Ord. 849 §1 (part)), Ord. 2268)

3.52.080 Imposition - Amount - Where payable.

   For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10 percent of the rent charged by the operator. Such 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 finance director may require that such tax be paid directly to the finance director.

(Prior code § 25.77 (Ord. 849 §1 (part), Ord. 906 §1, Ord. 1268 §1, Ord. 1737 §1), Ord. 1985 §1)

3.52.090 Persons deemed exempt from tax.

   A.   No tax shall be imposed upon any person as to whom, or any occupancy as to which it is beyond the power of the city to impose the tax herein provided.

   B.   No tax shall be imposed upon the occupants of a hotel, nor shall the provisions of this chapter apply to the owner or operator of a hotel that has had issued to it a “Nontransient Occupancy Registration Certificate” by the finance director, as authorized by this chapter.

(Prior code § 25.78 (Ord. 849 §1 (part), Ord. 2113 §1))

3.52.100 Collection - Advertising that tax payment not required prohibited.

   Each operator shall collect 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 shall be 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 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 hereinafter provided.

(Prior code § 25.79 (Ord. 849 §1 (part), Ord. 1972 §1)

3.52.110 Registration certificate - Generally.

   Within thirty days after the effective date of this chapter, or within thirty days after commencing business, whichever is later, the operator of any hotel shall register that fact with the finance director upon forms provided, setting out all information required thereon to enable the finance director to determine as to whether said operator is operating a transient or nontransient business. If required information is or has been furnished by the operator at the time of application for a business license, the finance director need not require any additional form or certificate by the operator.

(Prior code § 25.80 (Ord. 849 §1 (part), Ord. 2113 §1))