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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.
A. Hearing and dispute resolution. In the event an operator applies for a hearing within the time prescribed, the tax collector shall give at least fifteen (15) days written notice to the operator of the time and place of the hearing by mail or at least ten (10) days notice if by personal service. Such hearing may be held at any time within sixty (60) days of receipt of application of the hearing by the tax collector. At the hearing, the operator may appear and offer evidence why the specified tax, interest, or penalties should not be so established.
B. Determination of tax. Within thirty (30) days after the hearing, the tax collector shall determine the proper tax to be remitted and shall give written notice to the person by personal service or certified mail of the determination and amount of tax, interests and penalties. The total due shall be payable fifteen (15) days from mailing or serving of notice unless an appeal is made as provided in sub-section 3.40.110 C.
C. Appeal from initial hearing. Any operator aggrieved by any decision of the tax collector with respect to the amount of such tax, interests, and penalties, if any, may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The City Council shall fix a time and place for hearing such appeal and the City Clerk shall give notice in writing to such operator at his last known place of address. The findings of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon receipt of the notice. No appeal may be taken without first having completed the initial hearing process set forth in subparts A and B.
D. Limitation of issues on appeal. The issues on appeal shall be limited to:
1. Operator named do the tax bill is not correct.
2. Estimated tax is based on incorrect number of units.
3. Estimated tax is based on incorrect lodging rates.
4. Estimated tax is based on incorrect occupancy rates.
E. Payment of tax a condition of appeal. After the determination of amount of tax due from any operator has been made following an initial hearing as specified in subpart A above, an operator must pay the taxes specified in the notice as a condition precedent to filing an appeal. Failure to pay such tax, together with penalties and interest thereon, if any, shall result in appeal being denied. In the event that it is ultimately determined that the whole or any part of the tax, interest and penalties was not due, the operator shall be entitled to a full refund of the amounts paid, but determined not to be due together with interest at the rate of nine percent (9%) per annum. The City may retain without interest those funds ultimately determined to be due to the City pursuant to this chapter.
It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the tax collector shall have the right to inspect at all reasonable times.
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