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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.
Within ten (10) days after commencing business, each operator of the lodging, located within the City, who rents occupancies to transients, shall register the lodging with the tax collector. The tax collector shall provide the operator with a "transient occupancy resignation certificate" which shall be posted at all times in a conspicuous place at the lodging. The certificate shall include, but is not limited to, the following information:
A. The name of the operator;
B. The address of the lodging;
C. The date upon which the certificate was issued;
D. The following statement: "This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the uniform transient occupancy tax ordinance by registering with the tax collector for the purposes of collecting from transients the transient occupancy tax, and remitting said tax to the tax collector. This certificate does not authorize any person to conduct any unlawful business, to conduct any lawful business in any unlawful manner, or to operate a lodging without strict compliance with all local applicable laws, including, but not limited to, those requiring a permit from any board, commission, department, or office of this City. The certificate does not constitute a permit."
When the information furnished to the tax collector as required by Section 3.40.060 establishes that the operator of the hotel is in the business of renting to nontransients, the tax collector shall issue to the operator a "nontransient occupancy registration certificate". Such certificate shall be in the form of a stamped impression placed upon the operator’s business license certificate by the tax collector containing the words "nontransient occupancy registration certificate" with such additional legend in words or numerals as the tax collector shall determine necessary to give appropriate notice to hotel guests that the licensee has complied with the registration requirements of this chapter.
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 tax collector, make a return to the tax collector, on forms provided by him, of the total rents charged and received, and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the tax collector. The tax collector may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax and he may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the tax collector.
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