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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.
The tax collector may utilize any remedy available for the collection of taxes to enforce collection of the tax under this chapter, including seizure and sale (Revenue and Taxation Code Section 2951 et seq.). Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City 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 by the tax collector in the name of the City of Gridley, as plaintiff, for the recovery of the tax, penalties and interests and costs of collection, including but not limited to, attorneys and City Council fees.
When ownership of a lodging is transferred, the following duties arise.
A. Duty of transferor (seller). Prior to a change of ownership of a lodging, the transferor or operator of the lodging shall given written notice to the tax collector of the sale no later than fifteen (15) days before the close of escrow or the transfer of title. The transferor shall request and complete a final transient occupancy report form and pay upon close of escrow or upon delivery of title or transfer, whichever first occurs, all taxes, penalties and interest due in addition to any unsecured property taxes which are a statutory lien against the transferor.
B. Duty of transferee (buyer). Prior to the change in ownership of a lodging, the transferee or perspective operator of the lodging shall give written notice to the tax collector of the sale no later than fifteen (15) days before the close of escrow or the transfer of title. The transferee shall retain from the purchase price the amount for which the transferor is liable until the transferor produces a certificate from the tax collector stating that the taxes have been paid. If the tax is not paid as provided in this chapter, the tax collector shall request the retained amount from the transferee. The transferee shall pay the request within ten (10) days.
C. Effective notice. If proper notice is given by the parties to the transfer of ownership of a lodging, an audit may be performed by the tax collector in order to determine any tax liability of the transferred prior to the change of ownership. If proper notice was given, the City will release the transferee from any tax liability of the transferor prior to the change of ownership. If proper notice was given, the City will release the transferee from any tax liability arising prior to the change of ownership, even if no audit was conducted.
D. Constructive notice. This section shall be deemed constructive notice to all new owners of lodgings that they shall assume liability for all unpaid taxes when the tax collector is not properly notified as set forth in this section.
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