§ 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)

§ 37.85 TAX DEEMED DEBT.

   (A)   Any tax required to be paid by any transient under the provisions of this subchapter shall be deemed a debt owed by the transient to the city.

   (B)   Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city.

('81 Code, § 3.20.300)

§ 37.86 ACTION TO COLLECT TAX.

   Any person owing money to the city under the provisions of this subchapter shall be subject to an action brought in the name of the city for the recovery of such amount.

('81 Code, § 3.20.310)

§ 37.87 VIOLATIONS.

   Every person is guilty of a misdemeanor who:

   (A)   Fails or refuses to register as required by this subchapter;

   (B)   Fails or refuses to furnish any return required to be made, or fails or refuses to furnish a supplemental return or other data required by the Tax Collector;

   (C)   Renders a false or fraudulent return;

   (D)   If required by this subchapter to make, render, sign or verify any report or claim, makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due;

   (E)   Collects the tax due pursuant to this subchapter from any transient and fails to pay the same to the city;

   (F)   Violates in any way any other provisions of this subchapter.

('81 Code, § 3.20.320) Penalty, see Ch. 13

§ 37.88 CHANGE OF OWNERSHIP; TAX CLEARANCE CERTIFICATE.

   (A)   Pursuant to Cal. Rev. & Tax. Code § 7283.5, and as that section may from time to time be amended, a purchaser, transferee, or other person attempting to obtain ownership of a transient occupancy facility, may submit a written request to the city that the Tax Collector issue a tax clearance certificate stating the amount of tax and any accrued penalties and interest due and owing, if any.

   (B)   The Tax Collector must, within 90 days after receiving the written request for a tax clearance certificate, issue the tax clearance certificate or may conduct an audit of the subject transient occupancy facility. Any such audit must be completed within 90 days after the date the records of the subject transient occupancy facility were made available to the Tax Collector and a tax clearance certificate issued within 30 days after the audit is complete.

   (C)   If, following an audit, the Tax Collector determines that the current operator's records are insufficient to assess the amount of tax due and owing, the Tax Collector must, within 30 days after making that determination, notify the prospective purchaser, transferee or other person that a tax clearance certificate cannot be issued.

   (D)   If the Tax Collector does not comply with the request for a tax clearance certificate, the purchaser, transferee or other person that obtains ownership of the transient occupancy facility is not liable for any transient occupancy tax obligation incurred before the date of the purchase or transfer of the property.

   (E)   The tax clearance certificate must state the following:

      (1)   The amount of tax, interest and penalties then due an owing;

      (2)   The period of time for which the tax clearance certificate is valid; and

      (3)   That the purchaser, transferee, or other person may rely upon the tax clearance certificate as conclusive evidence of the tax liability associated with the property as of the date specified on the certificate.

   (F)   Any purchaser, transferee, or other person who does not obtain a tax clearance certificate under this section, or who obtains a tax clearance certificate that indicates that tax is due and owing and fails to withhold, for the benefit of the county, sufficient funds in the escrow account for the purchase of the property to satisfy the transient tax liability, is liable for the amount of tax due and owing.

(Ord. 1175, passed 7-16-07)