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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
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3.24.050 Operator's duties.
   Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator; or that it will not be added to the rent; or that, if added, any part will be refunded except in the manner hereinafter provided.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.050)
3.24.060 Registration.
   A.   Every person desiring to engage in or conduct business as operator of a hotel renting to transients within the city shall file with the tax administrator an application for a transient occupancy registration permit for each place of business. Every application for such a permit shall be made upon a form prescribed by the tax administrator and shall set forth the name under which the applicant transacts or intends to transact business, the location of his or her place of business and such other information as the tax administrator may require. The application shall be signed by the owner if a natural person, if a member or partner, if an association or partnership, by an executive officer or some person specifically authorized by the corporation to sign the application in the case of a corporation. The transient occupancy registration permit must be in effect at all times while the business is in operation and shall be at all times posted in a conspicuous place on the premises. The permit shall, among other things, state the following:
      1.   Name of hotel;
      2.   Name of operator;
      3.   Hotel address;
      4.   The date upon which the permit was issued;
      5.   "This Transient Occupancy Registration Permit signifies that the person named on the face hereof has fulfilled the requirements of the Transient Occupancy Tax Chapter by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. This Permit does not authorize any person to conduct any unlawful business in an unlawful manner, nor operate a hotel without strictly complying with all applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of this City. This Permit does not apply in lieu of such other permits which are otherwise required."
   B.   At the time of making an application for a registration permit, the applicant shall pay a registration fee of five dollars for each permit issued.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.060)
3.24.070 Returns and remittances.
   The tax imposed under Section 3.24.030 of this chapter is:
   A.   Due to the tax administrator at the time it is collected by the operator; and
   B.   Becomes delinquent and subject to penalties if not received by the tax administrator on or before the last working day of the month following the close of each calendar month.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.070)
3.24.080 Reporting and remitting.
   Each operator shall, on or before the last working day of the month following the close of each calendar month, file a return with the tax administrator on the forms provided by him or her, of the total rents charged or chargeable as provided in Section 3.24.030 of this chapter, whether or not received, including any rentals charged for occupancies exempt under the provisions of Sections 3.24.020 and 3.24.040 of this chapter and the amount of tax collected for transient occupancies. Each such return shall contain a declaration under penalty of perjury, executed by the operator or his or her authorized agent, that to the best of the signatories knowledge, the statements in the return are true, correct and complete. Amounts claimed on the return as exempt from the tax pursuant to Sections 3.24.020, 3.24.040 and 3.24.150 of this chapter shall be fully itemized and explained on the return or supporting schedule. In determining the amount of "taxable receipts" on the tax return, "rent" as defined in Section 3.24.020, may not be reduced by any business expenses including but not limited to the amount of service charges deducted by credit card companies or commissions paid to travel agencies. At the time the return is filed, the tax fixed at the prevailing transient occupancy tax rate for the amount of rentals charged or chargeable, which are not exempt from tax under Sections 3.24.020, 3.24.040 and 3.24.150 shall be remitted to the tax administrator. The tax administrator may establish other reporting periods and may require a cash deposit or bond or a separate trust fund bank account for any permit holder if he or she deems it necessary in order to insure collection of the tax and he or she may require further information in the return. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until remittance thereof is made to the tax administrator. (Ord. 3 § 1 (part), 1991: prior code § 3.24.080)
3.24.090 Cessation of business.
   Each operator shall notify the tax administrator, ten days prior to the sale or cessation of business for any reason and returns and remittances are due immediately upon the sale or cessation of business.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.090)
3.24.100 Delinquency.
   Any operator who fails to remit any tax to the city or any amount of tax required to be collected and remitted to the city including amounts based on determination made by the tax administrator under Section 3.24.120 of this chapter, within the time required, shall pay a penalty of ten percent of the tax or amount of the tax in addition to the tax or amount of tax plus interest at the rate of one-half percent per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected becomes delinquent until the date of remittance or payment. Any operator who fails to pay any penalty imposed under this section within ten days after receipt of notice thereof shall pay interest thereon at the rate of one-half of one percent per month, or fraction thereof from the date on which the penalty becomes due and payable to the city until the date of payment.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.100)
3.24.110 Fraud.
   If the tax administrator determines that the failure to make any remittance or payment due under this chapter is due to fraud, a penalty on one hundred (100) percent of the amount of the tax and penalties shall be added thereto in addition to the penalties stated in Section 3.24.100 of this chapter.
(Ord. 3 § 1 (part), 1991: prior code § 3.24.110)
3.24.120 Failure to collect and report tax--Determination of tax administrator.
   If any operator fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the tax administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the tax administrator procures such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by the chapter payable by any operator who has failed or refused to collect the same and make such report and remittance, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the tax administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his or her last known address. Such operator may within ten days after the serving or mailing of such notice make application in writing to the tax administrator for a hearing on the amount assessed. 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 administrator shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five days written notice in the manner prescribed in this chapter to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the tax administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of the determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in Section 3.24.130 of this chapter. (Ord. 3 § 1 (part), 1991: prior code § 3.24.120)
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