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)

3.52.150 Penalties for failure to pay tax when due.

   A.   Tax due date. Tax due date means the last day of the month following the month in which the tax shall be collected by an operator from a transient.

   B.   Failure to pay. If an operator fails to pay the tax to the city on the tax due date, the operator is in violation of this section and a penalty shall be assessed by the finance director on the first day of each calendar month following the tax due date. The penalty shall be assessed as follows:

      1.   First violation within a six-month period - ten percent (10%) of the amount of the unpaid tax shall be added on the first day of each calendar month after the tax due date until the tax is paid.

      2.   Second and subsequent violations within a six-month period - fifteen percent (15%) of the amount of the unpaid tax shall be added on the first day of each calendar month after the tax due date until the tax is paid.

      3.   The cumulative penalty applicable to the unpaid tax for any month shall not exceed fifty percent (50%) of the amount of the tax due.

   C.   Interest accrued. In addition to the penalties imposed pursuant to subsection B, any operator who fails to pay to the city, on the tax due date, any tax imposed by this chapter shall pay interest at the rate of one percent per month, or fraction thereof, on the amount of the unpaid tax, exclusive of penalties, from the date the tax first became delinquent and until paid.

(Prior code § 25.82 (Ord. 849 §1 (part), Ord. 1511, Ord. 1924 §3, Ord. 2113 §1, Ord. 2151 §5, Ord. 2314))

3.52.160 Failure of operator to collect and report tax - Determination of tax by tax administrator - Notice and hearing.

   A.   If any operator shall fail or refuse to collect such tax, and to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the finance director shall proceed in such manner as the finance director may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the finance director shall procure such facts and information able to be obtained 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, the finance director 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 finance director shall give a notice of the amount assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at the operator’s last known place of address. Such operator may, within 10 days after the serving or mailing of such notice, make application in writing to the city manager for a hearing on the amount assessed.

      1.   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 finance director shall become final and conclusive, and immediately due and payable.

      2.   If such application is made, the city manager shall give not less than five days’ written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest, and penalties.

         a.   At such hearing, the operator may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed.

         b.   After such hearing, the city manager shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein, of such determination and the amount of such tax, interest, and penalties.

         c.   The amount determined to be due shall be payable after 15 days, unless an appeal is taken as provided in this chapter.

(Prior code § 25.83 (Ord. 849 §1 (part), Ord. 2113 §1), Ord. 2268)