This chapter shall be known as the Transient Occupancy Tax Ordinance of the County of San Diego.
(Amended by Ord. No. 6145 (N.S.), effective 9-10-81; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)
The following definitions shall apply to this chapter:
(a) "Hotel" means any structure or any portion of any structure, space, lot, area or site which is occupied, intended or designed for occupancy by transients for lodging or sleeping purposes, and includes, but is not limited to, any hotel, inn, bed and breakfast, tourist home or house, timeshare, motel, mobilehome, manufactured home, trailer, campground, recreational vehicle park or other lodging. "Hotel" does not include the right of an owner, or "guest of the owner," in a timeshare estate, in a room or rooms in a timeshare project, or the owner, or "guest of the owner," of a membership in a camping contract in a camping site at a campground. "Guest of the owner" shall be defined as provided in California Revenue and Taxation Code section 7280(b)(3).
(b) "Occupancy" means the use or possession, or the right to use or possess a room, any portion of a room or any other living space in a hotel for dwelling, lodging or sleeping purposes. The right to use or possess includes any nonrefundable deposit or guaranteed no-show fee paid, whether or not the use or possession is exercised.
(c) "Transient" means a person who exercises occupancy or is entitled to occupancy, of a hotel, pursuant to a concession, permit, right of access, license, or other agreement for a period of 30 consecutive days or less, counting portions of days as full days, this includes campground day use of amenities, including but not limited to, hiking trials and pools. A person so occupying a space in an establishment shall be deemed a transient until the period has expired, or until the date, within the first 30 days, that a person enters into a written agreement between the operator and the person for a longer period of occupancy greater than 30 days. This agreement must be acknowledged by the person and the operator on an Over Thirty Stay Agreement form provided by the Tax Collector.
(d) "Rent" means the monetary value of the consideration charged, whether or not received, for the occupancy of living space in a hotel, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature, without any deduction. Services include, but are not limited to, reservation fees, campground day use fees, cleaning fees, pet fees, extra person fees, cancellation fees, rollaway bed fees and early check-in and late check-out fees. "Rent" is also the regular value of the room provided to a guest that receives a free or complimentary room that is not exempt under section 22.204. "Rent" shall not include charges for personal services or any other charges otherwise subject to California taxes.
(e) "Operator" means the person or entity who is the proprietor of the hotel, whether as an owner, lessee, sublessee, mortgagee in possession, licensee, or in any other capacity. Where an operator engages a managing agent who is a person, 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 the agent's principal. Compliance with this chapter by either the principal or by the managing agent shall, however, be considered to be compliance by both.
(f) "Tax Collector" means the Tax Collector of the County of San Diego.
(Amended by Ord. No. 3372 (N.S.), effective 7-23-69; amended by Ord. No. 3833 (N.S.), effective 3-9-72; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)
Cross reference(s)--Definitions, § 12.101 et seq.
For the privilege of providing lodging in any hotel located in the unincorporated area of the County, an operator is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. The tax constitutes a debt owed by the operator to the County which is extinguished only by payment to the County. Payment of the tax shall be as provided in section 22.207.
(Amended by Ord. No. 3170 (N.S.), effective 4-1-68; amended by Ord. No. 4119 (N.S.), operative 7-1-73; amended by Ord. No. 6916 (N.S.), effective 3-1-85; amended by Ord. No. 7428 (N.S.), effective 2-4-88; amended by Ord. No. 7778 (N.S.), effective 8-23-90; amended by Ord. No. 9730 (N.S.), effective 8-2-05; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)
No tax shall be due for hotel occupancy:
(a) By any person as to whom, or any occupancy as to which, it is beyond the power of the County to impose the tax in this chapter;
(b) By any federal or State of California officer or employee on official business;
(c) By any foreign government officer or employee exempt under federal law or international treaty;
(d) Where the regular rent is at the rate of four dollars per day or less;
(e) By any person who receives a free or complimentary room where the only consideration the operator receives is publicity value for the hotel.
No exemption shall be granted except upon a claim made at the time rent is collected, under penalty of perjury, and upon a form prescribed by the Tax Collector.
(Amended by Ord. No. 3833 (N.S.), effective 3-9-72; amended by Ord. No. 4120 (N.S.), effective 7-26-73; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)
(a) An operator shall collect the tax imposed by this chapter in the same manner and at the same time as the operator collects rent from a transient.
(b) The operator shall hold all taxes it collects under this chapter in trust for the County until the operator remits the taxes to the Tax Collector.
(c) The operator shall provide a statement to the transient that separates that amount of tax due from the rent due and shall provide the transient with a payment receipt. The operator shall retain a duplicate copy of the payment as required by section 22.211.
(d) It shall be unlawful for an operator to advertise or state in any manner, whether directly or indirectly, that the operator will not charge the tax or any part of it or that the operator will assume, absorb or refund the tax or any part of it.
(Amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)
(a) Within 30 days after commencing business an operator of a hotel renting occupancy to transients shall register the hotel with the Tax Collector and obtain a transient occupancy registration certificate from the County. The operator shall post the certificate in a conspicuous place on the inside of the hotel. The certificate shall include, among other things, the following:
(1) The operator's name and address for notice;
(2) The name and address of the hotel;
(3) The date the certificate was issued;
(4) The certificate number;
(5) The required reporting period;
(6) A statement that provides, "This Transient Occupancy Registration Certificate signifies that the person named on the face of the certificate has registered with the County Tax Collector and is authorized to collect the San Diego County Transient Occupancy Tax. This certificate is not a permit to operate and does not excuse the person named from the requirement to obtain any other permits required by State or County laws."
(b) It shall be unlawful for any person to operate a hotel after being in business for more than 30 days, without the registration certificate required by this section.
(c) The certificate shall not be transferable, and shall become void upon the change of name, sale or transfer of the hotel or its operations, or cessation of business.
(Amended by Ord. No. 6145 (N.S.), effective 9-10-81; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)
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 the Tax Collector may establish, an operator shall file a return with the Tax Collector and remit the full amount of transient occupancy tax the operator was responsible to collect during the reporting period. The returns shall be on a form provided by the Tax Collector. If there is a change of name, sale or transfer of the hotel or its operations or an operator ceases operating a hotel for any reason, the return and taxes are due within 30 days after that date. An operator is responsible to comply with the requirements of section 22.214, and a purchaser is responsible to comply with the requirements of section 22.215. Returns or taxes not received by the Tax Collector or sent by first class mail or Express Mail, with sufficient prepaid postage and postmarked by the due date are delinquent. If the Tax Collector determines that an operator has not filed a complete return by the due date, the Tax Collector may consider the return delinquent.
(Amended by Ord. No. 3372 (N.S.), effective 7-23-69; amended by Ord. No. 3833 (N.S.), effective 3-9-72; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)
(a) Penalty for Delinquency. An operator who fails to remit any tax imposed by this chapter by the due date shall be liable for a five percent penalty of the tax due, in addition to the amount of the tax.
(b) Penalty for Continued Delinquency. An operator who is delinquent under subsection (a) above, who fails to remit a delinquent payment on or before the first day of the next calendar month following the date the remittance first became delinquent shall be liable for a second delinquency penalty of an additional five percent of the unpaid tax in addition to the amount of the tax and the original five percent penalty imposed under subsection (a).
(c) Penalty for Fraud. If the Tax Collector determines that an operator failed to remit any tax due under this chapter due to fraud, the Tax Collector shall assess a 25% penalty of the amount of the tax in addition to the penalties assessed in subsections (a) and (b) above.
(d) Interest. In addition to the penalties imposed under this section, an operator who fails to remit any tax imposed by this chapter shall also pay interest at the rate of one percent per month or portion of a month on the unpaid tax calculated from the date the tax first became delinquent.
(e) Penalties and Interest Merged With Tax. Penalties imposed and the interest on unpaid taxes and penalties shall become a part of the tax due under this chapter.
(f) Application of Penalties and Interest due to Audit. If the Tax Collector determines from an audit that an operator has not paid the full amount of taxes due, the Tax Collector shall notify the operator of the amount of the taxes the operator owes and any applicable delinquency penalties and interest. If the operator fails or refuses to pay the deficient taxes and applicable penalties and interest within 14 days from the date of the Tax Collector's notice, the penalties prescribed in subsection (b) above shall apply, using the 15th day after the date of the Tax Collector's notice as the date when the penalty for continued delinquency shall be imposed, unless the operator requests a hearing before the Tax Collector pursuant to section 22.209(c). The Tax Collector's notice under this section shall comply with section 22.209(c). If the operator requests a hearing under this subsection, section 22.209(d) and (e) shall also apply.
(Amended by Ord. No. 2801 (N.S.), effective 4-5-65; amended by Ord. No. 3372 (N.S.), effective 7-23-69; amended by Ord. No. 3833 (N.S.), effective 3-9-72; amended by Ord. No. 9889 (N.S.), effective 10-26-07; amended by Ord. No. 10366 (N.S.), effective 2-5-15; amended by Ord. No. 10756 (N.S.), effective 12-2-21)
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