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Murrieta Overview
Murrieta, CA Municipal Code
Murrieta, California Municipal Code
Preface
Title 1 GENERAL PROVISIONS
Title 2 ADMINISTRATION AND PERSONNEL
Title 3 REVENUE AND FINANCE
Title 4 (RESERVED)
Title 5 BUSINESS LICENSES AND REGULATIONS
Title 6 ANIMALS
Title 7 (RESERVED)
Title 8 HEALTH AND SAFETY
Title 9 PUBLIC PEACE, MORALS AND WELFARE
Title 10 VEHICLES AND TRAFFIC
Title 11 (Reserved)
Title 12 STREETS, SIDEWALKS AND PUBLIC PLACES
Title 13 PUBLIC SERVICES
Title 14 (RESERVED)
Title 15 BUILDINGS AND CONSTRUCTION
Title 16 DEVELOPMENT CODE
STATUTORY REFERENCES FOR CALIFORNIA CITIES
PRIOR CODE CROSS-REFERENCE TABLE
ORDINANCE LIST AND DISPOSITION TABLE
Chapter 3.24
TRANSIENT OCCUPANCY TAX
Sections:
   3.24.010   Title for citation.
   3.24.020   Definitions.
   3.24.030   Tax imposed.
   3.24.040   Exemptions.
   3.24.050   Operator's duties.
   3.24.060   Registration.
   3.24.070   Returns and remittances.
   3.24.080   Reporting and remitting.
   3.24.090   Cessation of business.
   3.24.100   Delinquency.
   3.24.110   Fraud.
   3.24.120   Failure to collect and report tax--Determination of tax administrator.
   3.24.130   Appeal.
   3.24.140   Records.
   3.24.150   Refunds.
   3.24.160   Revocation of permit.
   3.24.170   Closure of hotel without permit.
   3.24.180   Recording certificate--Lien.
   3.24.190   Priority and lien of tax.
   3.24.200   Warrant for collection of tax.
   3.24.210   Seizure and sale.
   3.24.220   Successor's liability--Withholding by purchase.
   3.24.230   Liability of purchaser--Release.
   3.24.240   Responsibility for payment.
   3.24.250   Withhold notice.
   3.24.260   Violations--Misdemeanor.
   3.24.270   Extension of time.
   3.24.280   Divulging of information forbidden.
   3.24.290   Agreement with county.
3.24.010 Title for citation.
   The short title of this chapter shall be the "transient occupancy tax ordinance."
(Ord. 3 § 1 (part), 1991: prior code § 3.24.010)
3.24.020 Definitions.
   Except where the context otherwise requires, the definitions given in this section shall govern the construction of this chapter:
   "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for use or occupancy by transients, including but not limited to dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, roominghouse, apartment house, timeshare project or facility, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof, duplex, triplex, single- family dwelling units except any private dwelling house or other individually owned single-family dwelling house unit rented only occasionally (infrequently) and incidentally to the normal occupancy by the owner or his or her family; provided that the burden of establishing that the housing or facility is a hotel as defined herein shall be upon the owner or operator thereof who shall file with the tax administrator such information as the tax administrator may require, to establish and maintain such status.
   "Occupancy" means the use or possession, or the right or entitlement to the use or possession, of any hotel, room, rooms or any portion thereof offered for rent to be used or occupied for dwelling, lodging or sleeping purposes regardless of the purpose for which such rooms are rented or provided.
   "Operator" means the person who is proprietor of the hotel whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, timeshare project or facility manager or operator, or in any other capacity. Where the operator performs his or her or its functions through a managing agent of any type or character, the managing agent shall also be deemed an operator for the purpose of this chapter, and shall have jointly and severally the same duties and liabilities as the principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
   "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
   "Rent" means the amount of the consideration charged or chargeable to the tenant or person entitled to occupancy, for the occupancy of space, valued in money whether received in money, goods, labor or otherwise, including the full value of receipts, cash, credits, property or services of any kind or nature, without any deduction whatsoever. "Rent" may have been, or may be in part, payable or paid prior to or following (in whole or in part) the occupancy to which it is attributable, and may have been paid in whole or in part in advance on a long-term basis, such as in a time- share project or similar arrangement. It is not the intent of this subsection to make the operator liable for the tax on uncollected rent. However, uncollected rent must be reported.
   "Tax administrator" means the city manager or his or her designated agent, whether a city employee or county officer or employee.
   "Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license, or other agreement of whatever nature, for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any person so occupying space in a hotel shall be deemed to be a transient if his or her actual total period of occupancy does not exceed thirty (30) days. Unless day of occupancy or entitlement to occupancy by one person are consecutive without any break, then prior or subsequent periods of such occupancy or entitlement to occupancy shall not be counted when determining whether a period exceeds the stated thirty (30) calendar days. (Ord. 3 § 1 (part), 1991: prior code § 3.24.020)
3.24.030 Tax imposed.
   For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of ten percent of the rent charged by the operator or otherwise payable by the transient. Insofar as the transient is concerned, the tax constitutes a debt owed by the transient to the operator or to the city. 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 ceasing to occupy space in the hotel. If the tax is not paid to the hotel operator, the tax administrator may require payment directly to him or her. (Ord. 3 § 1 (part), 1991: prior code § 3.24.030)
3.24.040 Exemptions.
   A.   No tax shall be imposed upon:
      1.   Any person as to whom or any occupancy as to which it is beyond the power of the city to impose the tax provided in this chapter;
      2.   Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
   B.   No exemptions shall be granted except upon a written claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. Federal, state and local officers and employees are not exempt.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.040)
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