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Palo Alto Overview
Palo Alto Municipal Code
PALO ALTO MUNICIPAL CODE
CHARTER OF THE CITY OF PALO ALTO
Title 1 GENERAL PROVISIONS
Title 2 ADMINISTRATIVE CODE*
Chapter 2.04 COUNCIL ORGANIZATION AND PROCEDURE*
Chapter 2.06 OFFICIAL CITY SEAL AND LOGO
Chapter 2.07 POST-GOVERNMENT EMPLOYMENT REGULATIONS
Chapter 2.08 OFFICERS AND DEPARTMENTS*
Chapter 2.09 CONFLICT OF INTEREST CODE FOR DESIGNATED POSITIONS
Chapter 2.10 CABLE TELEVISION AND OPEN VIDEO SYSTEMS - AWARD OF FRANCHISES BY THE CITY COUNCIL*
Chapter 2.11 VIDEO SERVICE PROVIDERS - APPLICABLE REQUIREMENTS
Chapter 2.12 EMERGENCY ORGANIZATION AND FUNCTIONS
Chapter 2.16 BOARDS AND COMMISSIONS GENERALLY
Chapter 2.18 PUBLIC ART COMMISSION*
Chapter 2.20 PLANNING AND TRANSPORTATION COMMISSION*
Chapter 2.21 ARCHITECTURAL REVIEW BOARD
Chapter 2.22 HUMAN RELATIONS COMMISSION
Chapter 2.23 UTILITIES ADVISORY COMMISSION
Chapter 2.24 LIBRARY ADVISORY COMMISSION*
Chapter 2.25 PARKS AND RECREATION COMMISSION
Chapter 2.26 VISUAL ART IN PUBLIC PLACES
Chapter 2.27 HISTORIC RESOURCES BOARD
Chapter 2.28 FISCAL PROCEDURES*
Chapter 2.30 CONTRACTS AND PURCHASING PROCEDURES*
Chapter 2.31 PROPERTY CONTROL
Chapter 2.32 SALES AND USE TAX
Chapter 2.33 TRANSIENT OCCUPANCY TAX
Chapter 2.34 REAL PROPERTY TRANSFER TAX
Chapter 2.35 UTILITY USERS TAX
Chapter 2.36 PERSONNEL PROCEDURES
Chapter 2.37 BUSINESS TAX
Chapter 2.40 MUNICIPAL ELECTIONS
Chapter 2.44 OFFICIAL NEWSPAPER
Chapter 2.48 SOLAR TAX CREDIT
Chapter 2.49 ELECTRONIC SIGNATURES
Title 3 RESERVED
Title 4 BUSINESS LICENSES AND REGULATIONS*
Title 5 HEALTH AND SANITATION*
Title 6 ANIMALS
Title 7 RESERVED
Title 8 TREES AND VEGETATION
Title 9 PUBLIC PEACE, MORALS AND SAFETY*
Title 10 VEHICLES AND TRAFFIC*
Title 11 ENVIRONMENTAL IMPACT PROCEDURE
Title 12 PUBLIC WORKS AND UTILITIES
Title 13 IMPROVEMENT PROCEDURE*
Title 14 RESERVED
Title 15 FIRE PREVENTION*
Title 16 BUILDING REGULATIONS*
Title 17 HAZARDOUS MATERIALS STORAGE*
Title 18 ZONING*
Title 19 MASTER PLAN*
Title 20 PRECISE PLANS*
Title 21 SUBDIVISIONS AND OTHER DIVISIONS OF LAND*
Title 22 PARKS*
ORDINANCE LIST AND DISPOSITION TABLE
Chapter 2.33
TRANSIENT OCCUPANCY TAX
Sections:
   2.33.010   Definitions.
   2.33.020   Tax imposed.
   2.33.030   Exemptions.
   2.33.040   Operator's duties.
   2.33.050   Registration.
   2.33.060   Reporting and remitting.
   2.33.070   Penalties.
   2.33.080   Failure to collect and report tax; determination of tax by supervisor of revenue collections.
   2.33.090   Appeal.
   2.33.100   Records.
   2.33.110   Refunds.
   2.33.120   Actions to collect.
   2.33.130   Violations; misdemeanor.
   2.33.140   Third party rental transactions.
2.33.010   Definitions.
   Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:
   (a)   “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.
   (b)   “Hotel” means any structure, or any portion of any structure, in the City of Palo Alto which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodginghouse, morninghouse, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof, even if such structure is also used for other purposes, including residential purposes.
   (c)   “Occupancy” means the use or possession, or the right to the use or possession, of any room or rooms or portion thereof in any hotel for dwelling, lodging or sleeping purposes.
   (d)   “Transient” means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy.
   (e)   “Rent” means the total consideration paid by a transient, for the occupancy of space in a hotel, whether or not received by the operator, including, without limitation, transaction service fees and any unrefunded advance reservation or other rental deposit. For purposes of this definition, rent shall be valued in money, whether it is received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
   (f)   “Operator” means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his or her 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.
   (g)   “Rental agent” means any person other than an operator who collects rent from a transient for the transient’s occupancy of a hotel.
(Ord. 5290 § 1 (part), 2014; Ord. 4032 § 1, 1991: Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.020   Tax imposed.
   For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of fifteen and one-half percent of the rent paid by the transient. Said tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city or to a rental agent pursuant to section 2.33.140. The transient shall pay the tax to the operator at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be made with each installment. Any unpaid tax shall be due upon the transient’s ceasing occupancy in the hotel. If for any reason the tax due is not paid to the operator, the supervisor of revenue collections may require that such tax shall be paid directly to the supervisor of revenue collections.
(Ord. 5457 § 1 (part), 2018: Ord. 5290 § 1 (part), 2014; Ord. 4983 § 1, 2007: Ord. 3704 § 1 (part), 1986: Ord. 3425 § 1, 1983: Ord. 2928 § 1, 1976: Ord. 2567 § 1 (part), 1970)
2.33.030   Exemptions.
   No tax shall be imposed upon:
   (a)   Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided;
   (b)   Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty;
   (c)   Any federal or state of California officer or employee on official business who shall pay rent by warrant or check drawn on the treasury of the United States or the state of California or provides written evidence of such official business on a form approved in advance by the supervisor of revenue collections. Copies of the documentation for each exemption claimed must be submitted to the supervisor of revenue collections with each return made pursuant to Section 2.33.060.
   No exemption shall be granted under this section except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the supervisor of revenue collections. Additionally, a copy of such warrant or check and a copy of such claim form shall be submitted with each return made pursuant to Section 2.33.060.
(Ord. 5290 § 1 (part), 2014; Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
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