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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)
(a) If an operator fails to collect the tax imposed under this chapter, fails to file a return, fails to pay all taxes when due or fails to maintain adequate records to reflect the taxes due the Tax Collector shall have the right to conduct an investigation to determine the taxes owed by the operator.
(b) If the Tax Collector reasonably believes that an operator has failed to fulfill any of the operator's obligations under this chapter, the Tax Collector shall have the right to inspect the operator's records. It is a violation of this chapter for an operator to refuse to make records available when requested by the Tax Collector.
(c) If the Tax Collector determines pursuant to this section that an operator has not paid the County all taxes the operator owes, the Tax Collector shall serve the operator with a Notice of Proposed Assessment for the taxes, penalties and interest the Tax Collector proposes to assess against the operator. The notice shall state that the operator has 21 days from the date of the notice to make a written request for an informal hearing before the Tax Collector. The notice shall also state that if the operator fails to timely request an informal hearing within the time allowed, the Tax Collector's estimation of taxes, interest and penalties is final, and immediately due and payable.
(d) If the operator makes a timely request for an informal hearing to contest the proposed assessment, the Tax Collector shall schedule an informal hearing and give the operator at least 14 days' notice of the hearing. A hearing under this section shall be informal and need not follow any formal rules of evidence. The Tax Collector shall designate a person in the department to conduct the hearing who was not involved in the Tax Collector's determination in subsection (c) above. At the hearing, the operator may present evidence to contest the Tax Collector's determination.
(e) After the hearing the Tax Collector shall make a final determination of the taxes, penalties and interest the operator owes and serve the operator with a notice of the Tax Collector's final determination. The notice shall also state the amount due and that it is payable within 14 days of the notice unless the operator appeals pursuant to section 22.210.
(Amended by Ord. No. 3650 (N.S.), effective 3-11-71; 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)
An operator may appeal a Tax Collector's decision only if the operator requested a hearing before the Tax Collector pursuant to section 22.208(f) or 22.209(c). An operator who receives a notice under section 22.209(e) may appeal by filing a notice of appeal with the Clerk of the Board of Supervisors within 14 days from the date of the notice. The Clerk shall schedule an appeal hearing with a County hearing officer appointed pursuant to County Administrative Code sections 650 et seq. and shall assign the matter by selecting a hearing officer on a rotating basis from the list of appointed hearing officers. The operator shall receive at least 10 days' notice of the appeal hearing. The hearing officer shall render a written decision that shall be served on the operator. If the hearing officer finds the operator owes any taxes, penalties or interest, any amount determined due shall be due and payable in full within 10 days from the date the hearing officer's decision was served.
(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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