3.40.010 Short title.
3.40.020 Definitions.
3.40.030 Tax imposed; amount of tax.
3.40.040 Exemptions.
3.40.050 Duties of operator.
3.40.060 Transient occupancy registration certificate.
3.40.070 Nontransient occupancy registration certificate.
3.40.080 Reports and remittances.
3.40.090 Penalties and interest.
3.40.100 Failure of operator to report tax.
3.40.110 Appeals process.
3.40.120 Records to be kept for three years.
3.40.130 Refunds.
3.40.140 Action to collect.
3.40.150 Recording certificate of lien.
3.40.160 Priority and lien of tax.
3.40.170 Tax collector remedies.
3.40.180 Change in ownership.
3.40.190 Violation of this chapter is a misdemeanor.
3.40.200 Civil remedies.
3.40.210 Severability.
For the purposes of interpreting this chapter, the following definitions are intended to be controlling:
A. City: The City of Gridley, a municipal corporation and City within the State of California.
B. Day: Unless otherwise specified, means calendar day.
C. Delinquency: The failure to do any act required to be done pursuant to this chapter, at the time required by this chapter.
D. Lodging: Any building, portion of a building, reserved outdoor space, or other premises or area rented for use by transients for overnight accommodations. A "lodging" shall refer to the following premises, including but not limited to: Motel, hotel, inn, tourist home, bed and breakfast, rooming house, apartment house, mobilehome park, recreational vehicle park, campground, or parking area.
E. Occupancy: The use, or the right to use, any lodging.
F. Operator: The person who is proprietor of the lodging whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or in any other capacity. Where the operator performs his function through a managing agent of any type or character other than that of an employee, the managing agent shall also be deemed to be an operator for purposes of this chapter and shall have the same duties and liabilities as his 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. Person: A natural person acting as an individual or sole proprietorship, or any group or combination of natural persons, or any business entity such as a partnership, joint venture, association, club, corporation, trust, syndicate or other form of entity.
H. Rent: Any fee, charge, or other valuable consideration received by an operator as gross proceeds paid by a transient (defined below) for lodging. The "rent" shall be valued in money, whether it is received in money or in kind goods or services. "Rent" shall include all services of any kind or nature prior to any deduction for any reason whatever.
I. Tax: The transient occupancy tax imposed by this chapter.
J. Tax collector: The City Clerk of the City of Gridley or the Clerk’s designee.
K. Transient: Any person having occupancy or a lodging for a period of thirty (30) consecutive calendar days or less regardless of the form of agreement, license, permit or entitlement. Any person actually occupying a lodging shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing, between the operator and occupant, providing for a longer period of occupancy.
For the privilege of occupying a lodging within the City, each transient shall pay a tax in the amount of six percent (6%) of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City and that debt can be satisfied only by payment in full to the operator or to the City. The transient shall pay the tax to the operator at the time that 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 termination of the lodging. If for any reason the tax due is not paid to the operator of the lodging, the tax collector may require that such tax be paid directly to the tax collector.
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 article apply to the owner or operator of a hotel that has had issued to it a "nontransient occupancy registration certificate" by the tax collector, as authorized by Section 3.40.070.
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.
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