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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.
A. Late registrations. Any operator who shall fail to obtain a registration certificate within the time specified by this chapter shall pay a penalty of fifty dollars ($50.00) per certificate.
B. Original delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent (10%) of the amount of tax in addition to the amount of the tax.
C. Continued delinquency. Any operator who fails to remit any delinquent remittances on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent (10%) of the amount of tax in addition to the amount of tax and the ten percent (10%) penalty first imposed.
D. Fraud. If the tax collector determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty five percent (25%) of the amount of tax shall be added thereto in addition to the penalties stated in subparagraphs B and C of this section.
E. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one percent (1%) per month, or a fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. If the last of any month falls on a Saturday, Sunday, or legal holiday, the additional one percent (1%) shall attach after 5:00 p.m. on the next business day.
F. Penalties and interests merged with tax. Every penalty imposed and such interest as accrues, pursuant to the provisions of this section shall become part of the tax required to be paid by the provisions of this chapter.
A. Tax collector to estimate tax due. In the event any operator fails or refuses to collect the tax imposed by this chapter, or to make, within the time provided in this chapter, any required report or any payment of the tax or any portion of the tax required by this chapter, the tax collector may make an estimate of the tax due. In making the estimate, the tax collector shall proceed in the manner the tax collector deems appropriate to attain facts and information on which to base an estimate of the tax due. In the absence of information which the tax collector deems most appropriate, it shall be deemed appropriate for the tax collector to estimate the tax by multiplying the number of days in the reporting period by the estimated number of lodging units customarily available from rent by the operator and then multiplying such result and number by the estimated average rent for the subject lodging units or similar lodging units and thereafter multiplying that result and the number by the tax rate. The foregoing shall not limit the tax collector in estimating the tax due but if utilized shall in and of itself be deemed reasonable.
B. Notice of tax due. The tax collector shall proceed to determine and assess against the operator the tax, interest and penalties due as provided by this chapter. The tax collector shall give a notice of the amount so assessed by mail or personal service addressed to all persons so assessed, at their last known addresses.
C. Tax is final if hearing not requested. The operator may make application in writing to the tax collector for hearing on the amount assessed within ten (10) calendar days after personal service of any notice of taxes, or within fifteen (15) days from the date of mailing of any notice of taxes due. 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 tax collector shall become final and conclusive and shall be immediately due and payable.
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