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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.
A. In addition to any civil remedy for the collection of taxes, any person violating any of the provisions of this chapter is guilty of a misdemeanor and shall be punishable by a fine of not more than five hundred dollars ($500.00) or by imprisonment in the county jail for a period of not more than six (6) months or by both fine and imprisonment.
B. Any operator or other person liable under the provisions of this chapter who fails or refuses to register as required in this chapter, or who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any supplement return or other data required by the tax collector, or who renders a false or fraudulent return or claim is guilty of a misdemeanor and is punishable as set forth in subsection A of this section. Any person required to make, render, sign or verify any report or claim, who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as set forth in subsection A of this section.
If any provision, clause, sentence, or paragraph of this chapter or the application thereof to any person, establishment, or circumstance shall be held invalid, such invalidity does not affect the other provisions or application of the provisions of this chapter which can be given effect without the invalid provision or application, and to this end, the provisions of this chapter are hereby declared severable.