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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.
A. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in the subparagraphs B and C or this section; provided, a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax collector within three (3) years of the date of payment. The claim shall be on forms furnished by the tax collector.
B. An operator may claim a refund or take as credit against taxes to be collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established in a manner prescribed by the tax collector that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
C. A transient may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subparagraph A of this section, but only when the tax was paid by the transient directly to the tax collector, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the tax collector that the transient has been unable to obtain a refund from the operator who collected the tax
D. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.
Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City, in any court of competent jurisdiction within Butte County, or within the county of residence of such person, at the option of the tax collector, for the recovery of such amount.
The tax collector may record a certificate of lien in the Office of the Butte County Recorder, within three (3) years after the amount required to be paid to the City under this chapter is not paid when due. The certificate shall specify the amount of tax, penalties and interest due, the name and address as it appears on the records of tax collector of the operators liable for the tax and the fact that the tax collector has complied with all provisions of this chapter and the determination of the amount required to be paid. From the time of filing for record, the amount required to be paid together with penalties and interest constitute a lien upon all real and personal property in the City owned by the operator or afterwards acquired by the operator prior to the expiration of the lien. The lien has the force, effect and priority of a judgment lien and shall continue for ten (10) years from the time of filing of their certificate unless sooner released or otherwise discharged. The lien may be extended for two (2) additional ten-year periods by re-recording the original lien. The lien may be recorded in any other county in which the operator may have property.
The amounts required to be paid by any operator under this chapter with penalties and interest shall be satisfied first in any of the following cases:
A. Whenever the person is insolvent;
B. Whenever the person makes a voluntary assignment of his/her assets.
C. Whenever the estate of the person in the hands of the executors, administrators or heirs is insufficient to pay all the debts due from the deceased.
D. Whenever the estate and the effects of an absconding, concealed or absent person required to pay any amount under this chapter are levied upon by process of law.
E. Whenever a lien recorded hereunder is senior to other claimant interest.
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