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))

3.52.120 Registration certificate - Transient.

   When the information furnished to the finance director as required by Section 3.52.110, establishes that the operator of the hotel is in the business of renting to transients, the finance director shall issue to the operator a Transient Occupancy Registration Certificate. Such certificate shall be in the form approved by the finance director containing the words Transient Occupancy Registration Certificate with such additional legend in words and/or numerals as the finance director shall determine necessary to give appropriate notice to hotel guests that the licensee has complied with the registration requirements of this chapter.

(Prior code §25.80-1 (Ord. 849 §1 (part), Ord. 2113 §1, Ord. 2512 §3))

3.52.130 Registration certificate - Nontransient.

   When the information furnished to the finance director as required by Section 3.52.110, establishes that the operator of the hotel is in the business of renting to nontransients, the finance director shall issue to the operator a Nontransient Occupancy Registration Certificate. Such certificate shall be in the form approved by the finance director containing the words Nontransient Occupancy Registration Certificate with such additional legend in words and/or numerals as the finance director shall determine necessary to give appropriate notice to hotel guests that the licensee has complied with the registration requirements of this chapter.

(Prior code §25.80-2 (Ord. 849 §1 (part), Ord. 2113 §1, Ord. 2512 §4))

3.52.140 Reports and remittances.

   Each transient operator shall, on or before the last day of each month, make a return to the finance director, on forms provided by the finance director, of the total rents charged and the amount of tax due for transient occupancies for the preceding month. At the time the return is filed, the full amount of the tax due shall be remitted to the finance director. Returns and payments are due immediately upon cessation of business for any reasons. All taxes due by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the finance director.

(Prior code § 25.81 (Ord. 849 §1 (part), Ord. 1972 §2, Ord. 2113 §1), Ord. 2268)