§ 37.67 IMPOSITION OF TAX; AMOUNT; DEBT TO CITY; EXEMPTIONS.

   (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)

§ 37.68 PAYMENT OF TAX SIMULTANEOUS WITH RENT PAYMENT.

   (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)

§ 37.69 COLLECTION; RECEIPT FOR PAYMENT; CERTAIN ADVERTISING PROHIBITED.

   (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)

§ 37.70 PRESERVATION OF RECORDS.

   Every operator liable for the collection and payment to the city of any tax imposed by this subchapter must keep and preserve, for not less than four years, all records of the operator which may be necessary, in the Tax Collector's judgment, to determine the amount of such tax.

('81 Code, § 3.20.060) (Ord. 1175, passed 7-16-07)

§ 37.71 TRANSIENT OCCUPANCY REGISTRATION CERTIFICATE.

   (A)   Certificate required.

      (1)   Within 30 days after the effective date of the ordinance codified in this subchapter or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the Tax Collector.

      (2)   Upon such registration the Tax Collector shall issue to such operator a transient occupancy registration certificate.

('81 Code, § 3.20.070)

   (B)   Posting of certificate. The operator shall post and at all times keep posted in a conspicuous place on the premises of the hotel the transient occupancy registration certificate.

('81 Code, § 3.20.080)

   (C)   Contents. The transient occupancy registration certificate shall, among other things, state the following:

      (1)   The name of the operator;

      (2)   The address of the hotel;

      (3)   The date upon which the certificate was issued;

      (4)   The following notice:

This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Collector for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Collector. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all applicable laws. This certificate does not constitute a permit.

('81 Code, § 3.20.090)

§ 37.72 REPORTING PERIOD.

   Each operator shall make a return to the Tax Collector, postmarked on or before the last day of the month following the close of the calendar quarter, or at the close of any other reporting period which may be established by the Tax Collector, on forms provided by him, of the total rents charged and received and the amount of the tax collected for transient occupants.

('81 Code, § 3.20.100) (Ord. 871, passed - -86)