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.
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)
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)
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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