Section
3.32.010 Definitions
3.32.020 Tax imposed
3.32.030 Exemptions
3.32.040 Operator’s duties
3.32.050 Registration
3.32.060 Reporting and remitting
3.32.070 General tax
3.32.080 Penalties and interest
3.32.090 Failure to collect and report tax; determination of tax
3.32.100 Records
3.32.110 Refunds
3.32.120 Actions to collect
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL. Any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by hotel users for dwelling, lodging or sleeping purposes and includes any hotel, inn, bed and breakfast inn, tourist home or house, motel, mobile home or other lodging. HOTEL shall not include any structure, or any portion of any structure, exempted by the provisions of the Cal. Gov’t Code §§ 7280 and 7281.
OCCUPANCY. 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.
OPERATOR. The person who is the 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 or character, other than an employee, the managing agent shall also be deemed an operator 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.
PERSON. 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 entity.
RENT. 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.
TRANSIENT. Changed to HOTEL USER. HOTEL USER 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 persons occupying space in a hotel shall be deemed to be a hotel user 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 hotel user, uninterrupted periods of time extending both prior and
subsequent to the effective date of the ordinance codified in this chapter may be considered.
(Prior Code, § 3.32.010) (Ord. 641, passed - -1995; Am. Ord. 669, passed - -1997)
(A) For the privilege of occupancy in any hotel, each hotel user is subject to, and shall pay, a tax equal to the following percentage of the rent charged by the operator:
(1) For the fiscal year commencing July 1, 1997, at the rate of seven percent of the rent charged;
(2) For the fiscal year commencing July 1, 1998, at the rate of eight percent of the rent charged;
(3) For the fiscal year commencing July 1, 1999, at the rate of nine percent of the rent charged; and
(4) For the fiscal year commencing July 1, 2000, and for each fiscal year thereafter at the rate of ten percent of the rent charged.
(B) (1) The tax constitutes a debt owed by the hotel user to the town which is extinguished only by payment to the operator or to the town. The hotel user shall pay the tax to the operator of the hotel at the time the rent is paid.
(2) 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 hotel user’s ceasing to occupy space in the hotel.
(3) If, for any reason, the tax due is not paid to the operator of the hotel, the Town Manager may require that such tax shall be paid directly to the Town Manager.
(Prior Code, § 3.32.020) (Ord. 641, passed - -1995; Am. Ord. 669, passed - -1997)
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 hotel user. The amount of tax shall be separately stated from the amount of the rent charged and each hotel user 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 provided in this chapter.
(Prior Code, § 3.32.040) (Ord. 641, passed - -1995; Am. Ord. 669, passed - -1997)
(A) Within 30 days after the effective date of the ordinance codified in this chapter, or within 30 days after commencing business, whichever is later, the operator of any hotel renting occupancy to hotel users shall register the hotel with the town and obtain from the town a hotel users registration certificate to be at all times posted in a conspicuous place on the premises.
(B) The certificate shall, among other things, contain the following:
(1) The name of the operator;
(2) The address of the hotel;
(3) The date upon which the certificate was issued; and
(4) The following statement: “This Hotel User’s Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of Chapter 3.32 of the Fairfax Town Code by registering with the Town Manager for the purpose of collecting from hotel users the hotel users tax and remitting that tax to the Town Manager. This Certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all applicable laws, including, but not limited to those requiring a permit from any board, commission, department or office of the Town of Fairfax.”
(Prior Code, § 3.32.050) (Ord. 641, passed - -1995; Am. Ord. 669, passed - -1997)
(A) Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Town Manager, make a return to the Town Manager on forms provided by the town of the total rents charged and received and the amount of tax collected for hotel user occupancies. The Town Manager may establish shorter reporting periods for any certificate holder, if necessary, in order to insure collection of the tax and the Town Manager may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason.
(B) All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the town until payment thereof is made to the Town Manager.
(Prior Code, § 3.32.060) (Ord. 641, passed - -1995; Am. Ord. 669, passed - -1997)
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