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UNIFORM TRANSIENT OCCUPANCY TAX
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL. Any commercial establishment or any portion of any commercial establishment which provides for the occupancy of transients for dwelling, lodging or sleeping purposes, whether by the day, week or month and includes any hotel, inn, motel or commercial establishment of similar nature; and shall further include any space, lot, area or site in any trailer court, recreational vehicle park, mobile home park, camp, park or lot where a trailer, tent, recreational vehicle, mobile home, motor home, or other similar habitation is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes.
OCCUPANCY. 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, and shall further include any space, lot, area or site in any trailer court, recreational vehicle park, mobile home park, camp, park or lot where a trailer, tent, recreational vehicle, mobile home, motor home or other similar habitation is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes.
OPERATOR. The person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Whether the operator performs his functions through a managing agent or of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this subchapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this subchapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
PERSON. 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.
RENT. The consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be 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.
TAX COLLECTOR. The Tax and License Collector and his deputies and authorized employees of the city.
TRANSIENT. 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 30 consecutive calendar 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 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this subchapter may be considered.
('81 Code, § 3.20.020) (Ord. 841, passed - -85)
(A) For the privilege of occupancy in any hotel in the incorporated area of the city, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator.
(B) This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city.
(C) No tax is due or may be collected pursuant to this section in the following cases:
(1) When the transient exercised occupancy or was entitled to occupancy for 30 days or more;
(2) When the transient is by treaty, or federal law, or state law exempt from payment of transient occupancy taxes. Such transients include, without limitation, a federally chartered credit union; insurance companies pursuant to the California Constitution; and the American Red Cross; or
(3) When hotel rent is directly paid by the United States Government or the State of California or their respective instrumentalities. This exemption does not exempt a transient who is employed by an exempt entity from payment of the tax when the payment is later to be reimbursed by the entity.
(D) The City Manager, or designee, is authorized to create a standard form, in accordance with applicable law, for persons claiming an exemption under this section.
('81 Code, § 3.20.030) (Ord. 794, passed - -83; Am. Ord. 1175, passed 7-16-07)
(A) The transient shall pay the tax to the operator of the hotel at the time the rent is paid.
(B) If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment.
(C) The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel.
(D) If, for any reason, the tax due is not paid to the operator of the hotel, the Tax Collector may require the transient to pay such tax directly to the Tax Collector.
('81 Code, § 3.20.040) (Ord. 984, passed - -94)
(A) Each operator shall collect the tax imposed by this subchapter to the same extent and at the same time as the rent is collected from every transient.
(B) The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator.
(C) The operator of a hotel shall not advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator or that it will not be added to the rent or that, if added, any part will be refunded except in the manner provided in this subchapter.
('81 Code, § 3.20.050)
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