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Within thirty days after the effective date of this chapter or within thirty days after commencing business, whichever is later, each vendor of any motel or transient accommodation renting lodging to transient guests shall register such motel or transient accommodation with the Finance Director and shall obtain from him or her a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. Such certificate shall, among other things, state the following:
(a) The name of the vendor;
(b) The address of the motel or transient accommodation;
(c) The date upon which the certificate was issued;
(d) This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Guest Tax Ordinance by registering with the Finance Director for the purpose of collecting from transient guests the Transient Guest Tax and remitting said tax to the Finance Director. This certificate does not constitute a permit.
(Ord. 1995-146. Passed 10-2-95.)
Each vendor shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reporting period which may be established by the Finance Director, make a return to the Finance Director, on forms provided by him or her, of the total amounts charged and received and the amount of tax collected for motel or transient accommodation occupancies. All claims for exemption from the tax filed by transient guests with the vendor during the reporting period shall be filed with the report. At the time the return is filed, the full amount of the tax collected shall be remitted to the Finance Director. The Finance Director may establish shorter reporting periods for any certificate holder, as 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 if such information is pertinent to the collection of the tax. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by vendors pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Finance Director. All returns and payments submitted by each vendor shall be treated as confidential by the Finance Director and shall not be released by him or her except upon order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County or the City for official use only.
(Ord. 1995-146. Passed 10-2-95.)
Any vendor who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of tax, in addition to the tax. In addition to the penalty imposed, any vendor who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month, or fraction thereof, on the amount of tax, exclusive of penalties, from the date on which the remittance first became delinquent until it is paid. No penalty provided under the terms of this chapter shall be imposed during the pendency of any hearing provided for in Section 884.10, nor during the pendency of any appeal to the Mayor provided for in Section 884.11.
(Ord. 1995-146. Passed 10-2-95.)
If any vendor fails or refuses to collect such tax and to make, within the time provided for in this chapter, any report and remittance of such tax or any portion thereof required by this chapter, the Finance Director 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 Finance Director procures such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any vendor who has failed or refused to collect the same and to make such report and remittance, he or she shall proceed to determine and assess against such vendor the tax, interest and penalties provided for by this chapter. In case such determination is made, the Finance Director shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the vendor so assessed at his or her last known place of address. Such vendor may, within ten days after the serving or mailing of such notice, make application, in writing, to the Finance Director for a hearing on the amount assessed. If application by the vendor for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Finance Director, shall become final and conclusive and immediately due and payable. If such application is made, the Finance Director shall give not less than five days written notice in the manner prescribed herein to the vendor to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the vendor may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Finance Director shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 884.11.
(Ord. 1995-146. Passed 10-2-95.)
Any vendor aggrieved by any decision of the Finance Director with respect to the amount of such tax, interest and penalties, if any, may appeal to the Mayor by filing a notice of appeal with him or her within fifteen days of the serving or mailing of the determination of tax due. The Mayor shall fix a time and place for hearing such appeal, and shall give notice in writing to such vendor at his or her last known place of address. The findings of the Mayor shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 1995-146. Passed 10-2-95.)
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