Sections
3.34.010 Title.
3.34.020 Definitions.
3.34.030 Tax imposed.
3.34.040 Exemptions.
3.34.050 Operator's duties.
3.34.060 Registration.
3.34.070 Reporting and remitting.
3.34.080 Penalties and interest.
3.34.090 Failure to collect and report tax -- Determination of tax by Finance Director.
3.34.100 Appeal.
3.34.110 Records.
3.34.120 Refunds.
3.34.130 Actions to collect.
3.34.140 Violations - Misdemeanor.
Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter.
(A) Person. "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.
(B) Hotel. "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging 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.
(C) Occupancy. "Occupancy" means the use or possession, or the right to the use or possession, of any room or rooms or portion thereof in any hotel for dwelling, lodging or sleeping purposes.
(D) Transient. "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 a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. 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.
(E) Rent. "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.
(F) Operator. "Operator" means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sub-lessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his or her functions through a managing agent of any type of character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his or her 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.
(G) City. "City" means City of Corona, State of California.
(`78 Code, § 3.34.020.) (Ord. 1128 § 2, 1968.)
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to 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 City Finance Director may require that such tax shall be paid directly to the Finance Director.
(`78 Code, § 3.34.030.) (Ord. 2050 § 1, 1991; Ord. 1380 § 1, 1974; Ord. 1128 § 3, 1968; Ord. 2050 § 1, 1991.)
(A) No tax shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of city to impose the tax herein provided;
(2) Any officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.
(B) No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the City Finance Director.
(`78 Code, § 3.34.040.) (Ord. 1128 § 4, 1968.)
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