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(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)
An operator liable for the collection and payment of the tax imposed by this chapter shall retain, at minimum, the following records for three years: rent receipts ledger, guest folios, duplicate copies of payment receipts given to transients, documents verifying a transient's exemption under section 22.202(c) or 22.204, booking, registration and occupancy records, room logs, gross receipts records, records used to calculate the amount of rent and occupancy tax due separately, and any other business, banking and tax records that show when rooms in the hotel were occupied, and the rent and tax amounts collected and paid. The Tax Collector shall have the right to inspect the records during normal business hours. Performance of an audit does not waive the Tax Collector's right to any tax or the requirement to retain records for three years.
(Amended by Ord. No. 3372 (N.S.), effective 7-23-69; amended by Ord. No. 3650 (N.S.), effective 3-11-71; 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) Whenever any tax, penalty or interest has been overpaid, paid in error or erroneously collected or received by the County under this chapter a person who paid the tax, penalty or interest may file a written claim with the Tax Collector within three years of the date of payment, as provided in subsections (b) or (c) of this section. The claim shall be filed on a form furnished by the Tax Collector.
(b) An operator may claim a refund, or obtain a credit against unpaid taxes, for the amount the operator paid that the Tax Collector determines was not due the County. An operator may not claim a refund or a credit under this section unless the operator has made a full refund or given a credit to any transient from whom the operator collected the occupancy tax for which the operator requests the refund or credit.
(c) A person other than an operator who overpaid an occupancy tax, paid an occupancy tax in error or from whom an occupancy tax was erroneously collected or received by the County may file a claim as provided in subsection (a) above. A person may only file a claim under this subsection, however, if the person paid the tax (1) directly to the Tax Collector or (2) directly to an operator and establishes to the Tax Collector's satisfaction that the person claiming the refund has been unable to obtain a refund from the operator who collected the tax.
(d) No person shall be entitled to a refund or credit under this section unless the person can support the claim.
(Amended by Ord. No. 3372 (N.S.), effective 7-23-69; 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) Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the County. Any tax due, whether or not collected, by an operator under this chapter, which the operator has not paid to the County, shall be deemed a debt the operator owes to the County. The County may bring a civil action against an operator who fails to pay the County an amount due under this chapter.
(b) If any person fails to pay any taxes, penalty or interest owed to the County under this chapter when due, the Tax Collector may within four years from date payment was first due record a certificate of taxes, penalty and interest due with the San Diego County Recorder. The certificate shall state the amount of tax, penalties, and interest due, the operator's name and last known address and that the Tax Collector has determined the amount due pursuant to this chapter. From the time the certificate is recorded the amount due at the time the certificate is recorded plus any accrued interest constitutes a lien upon all real and personal property located in San Diego County owned by the operator named in the certificate. The lien also attaches to any property the operator acquires after the certificate is recorded until the lien expires. The lien has the force, effect and priority of a judgment lien and shall continue for 10 years from the time the certificate is filed unless the lien is released or discharged.
(c) At any time within the three years after the Tax Collector has recorded a certificate under subsection (b) the Tax Collector may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the County under this chapter. The warrant shall be directed to any sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The Tax Collector may pay or advance to the sheriff the same fees, commissions and expenses for his services as are provided by law for similar services pursuant to a writ of execution.
(d) In lieu of issuing a warrant under subsection (c), at any time within the three years after the Tax Collector has made a determination of taxes, penalties and interest due under section 22.208 or 22.209 or recorded a certificate under this section the Tax Collector may collect the amount owed the County by seizing or causing to be seized any real or personal property owned by the operator liable and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any interest due on the unpaid amount and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall be only of property of the operator not exempt from execution under the provisions of the Code of Civil Procedure.
(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. 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)
If an operator who is liable for taxes, penalties or interest under this chapter sells, transfers or otherwise disposes of its interest in a hotel, the purchaser shall notify the Tax Collector of the date of sale at least 30 days before the sale or, if the agreement to sell the hotel provides for a sale date sooner than 30 days, the purchaser shall notify the Tax Collector immediately after entering the sales agreement. The purchaser shall withhold a portion of the purchase price at the time of sale that is sufficient to pay the Tax Collector the full amount the operator owes unless the operator produces a receipt from the Tax Collector showing that the tax, penalty or interest has been paid in full or produces a certificate from the Tax Collector stating that no amount is due.
(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. 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)
If the purchaser of a hotel fails to withhold from the purchase price an amount sufficient to pay an operator's liability for unpaid taxes, penalties or interest, the purchaser shall become jointly and severally liable for the amount owed the County by an operator. Within 90 days after the Tax Collector receives a written request from the purchaser for a certificate of registration the Tax Collector shall either issue the certificate or send notice to the purchaser of the amount that the purchaser shall pay in order for the Tax Collector to issue the certificate; or request the current owner of the property to make available the records for the purpose of conducting an audit regarding the transient occupancy taxes that may be due and owing. The Tax Collector shall complete the audit on or before 90 days after the date that the current or former owner's records are made available and issue a tax clearance certificate within 30 days of completing the audit.
(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. 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)
It shall be unlawful for any person to:
(a) Fail or refuse to file any return due under this chapter; or
(b) Fail or refuse to collect any tax due under this chapter; or
(c) Fail or refuse to pay any tax when due under this chapter; or
(d) File a false or fraudulent return due under this chapter; or
(e) Fail or refuse to comply with any other requirement of this chapter.
(Amended by Ord. No. 5200 (N.S.), effective 8-10-78; 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)