CHAPTER 10
TRANSIENT OCCUPANCY TAX
TRANSIENT OCCUPANCY TAX
SECTION:
4-10-1: Title
4-10-2: Definitions
4-10-3: Tax Imposed
4-10-4: Operator's Collection Duties
4-10-5: Business License
4-10-6: Reporting And Remitting
4-10-7: Penalties And Interest - License Cancellation
4-10-8: Failure To Collect And Report Tax - Determination Of Tax By Tax Administrator - Application For Hearing
4-10-9: Appeal
4-10-10: Records
4-10-11: Refunds
4-10-12: Actions To Collect
4-10-13: Duty And Liability Of Operator's Successor
4-10-14: Rules And Regulations - Interpretation
4-10-15: Effective Date
For the purposes of this Chapter, the following words shall have the meanings set forth in this Section:
OCCUPANCY: The use or possession or the right to the use or possession of any portion of any transient occupancy facility for sleeping, lodging, dwelling or similar purposes.
OPERATOR: Any person, corporation, entity or partnership which is the proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, debtor in possession, licensee or any other capacity. Where the operator performs its functions through a managing agent of any type or character other than as an employee, the managing agent shall also be deemed an operator and shall have the same duties and liabilities as its principal. For purposes of the notice and appeal provisions of this Chapter only, "operator" also means and includes any managing employee or employee in charge of the hotel.
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: All taxes, interest and penalties due on the return.
TAX ADMINISTRATOR: The tax and license collector of the City.
TRANSIENT: Any person who exercises occupancy or is entitled to exercise occupancy, whether by agreement (oral or written), concession, permit, right of access, license, contract, payment of rent or similar entitlement, for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any person so occupying space in a transient occupancy facility shall be deemed to be a transient until the period of thirty (30) days has expired, and there is a lease agreement or month-to-month rental agreement in writing between the operator and the transient, providing for a period of occupancy in excess of thirty (30) days. 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 Chapter may be considered.
TRANSIENT OCCUPANCY FACILITY: Any structure, or portion of any structure, which is occupied or intended or designed for occupancy by transients for lodging or sleeping purposes in conformance with the City's zoning regulations and including but not limited to any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel or other similar structure or portion thereof, and shall further include any space, lot, area or site in any trailer court, camp, park or lot which is occupied or intended or designed for occupancy by a tent, trailer, recreational vehicle, mobilehome, motorhome, or other similar conveyance, for dwelling, lodging or sleeping purposes. (Ord. 615, 5-17-1994)
Effective October 1, 1995, for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. This tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. (Ord. 636-95, 8-15-1995, eff. 10-1-1995)
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