§ 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)

§ 37.73 REMITTANCE OF TAX REQUIRED.

   (A)   At the time the return is filed, the operator shall remit the full amount of the tax collected to the Tax Collector.

   (B)   The Tax Collector may establish shorter, longer or other reporting periods for any certificate holder if he deems it necessary or expedient in order to issue collection of the tax.

   (C)   The Tax Collector may require further information in the return.

   (D)   Returns and payments are due immediately upon cessation of business for any reason.

('81 Code, § 3.20.110)

§ 37.74 COLLECTED TAXES HELD IN TRUST FOR CITY UNTIL REMITTANCE.

   Every operator shall hold in trust for the account of the city until payment thereof is made to the Tax Collector all taxes collected by such operator.

('81 Code, § 3.20.120)

§ 37.75 FAILURE TO REMIT; FRAUD; INTEREST.

   (A)   Original delinquency. Any operator who fails to remit any tax imposed by this subchapter within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax.

('81 Code, § 3.20.130)

   (B)   Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.

('81 Code, § 3.20.140)

   (C)   Fraud. If the Tax Collector determines that the nonpayment of any remittance due under this subchapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in divisions (A) and (B) of this section.

('81 Code, § 3.20.150)

   (D)   Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this subchapter, shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

('81 Code, § 3.20.160)

   (E)   Penalties and interest merged with tax. Every penalty imposed and such interest as accrues under the provisions of this subchapter shall become a part of the tax required to be paid in this subchapter.

('81 Code, § 3.20.170)

§ 37.76 DETERMINATION OF TAX BY TAX COLLECTOR UPON FAILURE OF OPERATOR TO COLLECT AND REPORT TAX.

   (A)   If any operator fails or refuses to collect the tax and to make, within the time provided in this subchapter, any report and remittance of the tax or any portion thereof required by this subchapter, the Tax Collector shall proceed in such manner as he may deem best to obtain facts and information upon which to base his estimate of the tax due.

   (B)   As soon as the Tax Collector procures such fact and information, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for in this subchapter.

('81 Code, § 3.20.180)

§ 37.77 NOTICE OF AMOUNT ASSESSED.

   If the Tax Collector makes a determination pursuant to this subchapter, he shall give notice of the amount so assessed, either by serving such notice personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of business.

('81 Code, § 3.20.190)

§ 37.78 APPLICATION FOR HEARING.

   (A)   Within 10 days after the serving upon any operator of such notice, such operator may apply in writing to the Tax Collector for a hearing on the amount assessed.

   (B)   If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Collector shall become final and conclusive and immediately due and payable.

('81 Code, § 3.20.200)

§ 37.79 HEARING.

   (A)   If such application is made, the Tax Collector shall give not less than five days written notice in the manner prescribed in this subchapter to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties.

   (B)   At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed.

   (C)   After such hearing, the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this subchapter of such determination and the amount of such tax, interest and penalties.

   (D)   The amount determined to be due shall be paid within 15 days unless an appeal is taken as provided in this subchapter.

('81 Code, § 3.20.210)

§ 37.80 APPEAL FROM DETERMINATION.

   (A)   Time for appeal. Any operator deeming himself aggrieved by any decision of the Tax Collector with respect to the amount of the tax, interest and penalties found to be due may appeal to the City Council by filing a notice of appeal with the City Clerk within 15 days of the serving or mailing of the determination of the tax due.

('81 Code, § 3.20.220)

   (B)   Notice of hearing. Upon the filing of a notice of appeal, the City Clerk shall fix a time and place for hearing such appeal, and he shall give not less than five days notice in writing, either personally or by United States mail, postage prepaid.

('81 Code, § 3.20.230)

   (C)   Decision of appeal. The City Council shall hear and consider all evidence produced by the appellant and other witnesses, and written findings thereon, which shall be final, shall be served upon the appellant in the manner prescribed in division (B) of this section.

('81 Code, § 3.20.240)

§ 37.81 REFUND OR CREDIT FOR OVERPAYMENT.

   Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this subchapter, the operator may request such amount be credited to subsequent taxes, or the amount may be refunded as provided in this subchapter.

('81 Code, § 3.20.250)

§ 37.82 CONDITIONS FOR APPROVAL OF CLAIM.

   Refund or credit in the amount overpaid, paid more than once or erroneously or illegally collected or received shall be approved by the city only when it is established to the satisfaction of the Tax Collector that the person from whom the tax was collected was not a transient and that the amount of the tax so collected has in fact been refunded to the transient or credited to the account of the transient.

('81 Code, § 3.20.260)

§ 37.83 REFUND TO OPERATOR OR TRANSIENT.

   (A)   When an operator shows to the satisfaction of the Tax Collector that he no longer is operating a hotel in the incorporated area of the city or will cease such operation before the credit can be applied and files a proper claim therefor, in lieu of such credit, the Tax Collector shall refund to such operator the amount overpaid, paid more than once or erroneously or illegally collected or received.

('81 Code, § 3.20.270)

   (B)   A transient or other guest of a hotel may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in § 37.81 if the tax was paid by the transient or other guest directly to the Tax Collector or if the transient or other guest has paid the tax to the operator and established to the satisfaction of the Tax Collector that the transient or other guest has been unable to obtain a refund from the operator who collected the tax.

('81 Code, § 3.20.280)

§ 37.84 CONSIDERATION OF EVIDENCE SUPPORTING CLAIM.

   The Tax Collector shall consider all competent evidence in support of any claim for refund.

('81 Code, § 3.20.290)