This chapter shall be known as the Uniform Transient Occupancy
Tax Regulations of the City.
(Prior Code § 24-10)
Except where the context otherwise requires, the definitions
given in this section shall govern the construction of this chapter:
means any structure, or any portion of any structure, which
is occupied or intended or designed for occupancy by transients for
dwelling, lodging or sleeping purposes, and includes any hotel, inn,
tourist home or house, motel, studio hotel, bachelor hotel, lodging
house, rooming house, apartment house, dormitory, public or private
club, mobile home or house trailer at a fixed location, or other similar
structure or portion thereof.
means 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.
means the person who is proprietor of the hotel, whether
in the capacity of owner, lessee, sublessee, mortgagee in possession,
licensee or any other capacity. Where the operator performs his functions
through a managing agent of any type or character other than an employee,
the managing agent shall also be deemed an operator for the purposes
of this chapter and shall have the same duties and liabilities as
his principal. Compliance with the provisions of this chapter by either
the principal or the managing agent shall, however, be considered
to be compliance by both.
means 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.
means 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.
means the Director of Administrator Services of the City.
means 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 is 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,
but only if the hotel is located in a zone that permits occupancy
for more than 30 consecutive 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.
(Prior Code § 24-11; Ord. 2016-05 § 11, eff. 3/2/16)
For the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of 10% of the rent
charged by the operator. The tax constitutes a debt owed by the transient
to the City which is extinguished only by payment to the operator
or to the City. The transient shall pay the tax to the operator of
the hotel 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. If for any reason the tax due is not paid to the
operator of the hotel, the Tax Administrator may require that such
tax shall be paid directly to the Tax Administrator.
(Ord. 91-27 § 1, eff. 12/5/91; Prior Code § 24-12)
(a)
The
2%, reflecting the 1992 increase in this rate, shall be collected
commencing on January 1, 1992, and be placed in the City's general
fund to be used for general municipal purposes.
(b)
From
the remaining revenues collected by the City under this chapter, a
sum equal to 10% of the revenues shall be placed in the City's general
fund for the purpose of paying the costs of city administration of
the uniform transient occupancy tax. The revenues collected by the
City pursuant to this subsection, and remaining after payment of city
costs incurred in the administration thereof shall be used and allocated
in the following manner, unless otherwise determined by the City Council:
(1)
Seventy percent shall be allocated to and placed in the City's general
fund to be used for general municipal purposes.
(2)
Twenty percent shall be allocated and paid to the Santa Maria Valley
Chamber of Commerce and Visitors and Convention Bureau, a division
of the Santa Maria Valley Chamber of Commerce, which funds shall be
expended by that organization solely to advertise, exploit and make
known to the public the resources of the City for the purpose of inducing
immigration to and increasing the trade, commerce and industrial growth
of the City, and to advertise or exhibit for those purposes the agricultural,
horticultural, mineral, industrial, commercial, climatic, educational,
recreational, historical and cultural resources and advantages of
the City.
(3)
Eight and one-half percent (8 1/2%) shall be allocated and paid toward
economic development services, which funds shall be used solely to
promote, advertise and conduct organizational activities designed
to attract new industry to the City and its environs.
(4)
$15,000 shall be allocated and paid to the Santa Maria Valley Historical
Society, which funds shall be used solely for the operation and maintenance
of the Santa Maria Valley Historical Museum for the purpose of promoting
the historical and cultural resources of the City.
(Prior Code § 24-12.1; Ord. 91-27 § 2, eff. 12/5/91; Ord. 2004-22, eff. 2/4/2005; Ord. 2010-04, eff. 8/19/10; Ord. 2017-10 § 8, eff. 8/31/17)
(a)
No
tax shall be imposed upon:
(1)
Any person as to whom, or any occupancy as to which, it is beyond
the power of the City to impose the tax provided for in this chapter;
or
(2)
Any officer or employee of a foreign government who is exempt by
reason of express provision of Federal Law or International Treaty.
(3)
Any person(s) who is allowed the right of occupancy by the operator
of a hotel without rent, provided that the occupancy is for a period
of 30 consecutive days or less. No person shall be allowed to reside
in any hotel for more than 30 consecutive days, with or without payment
of rent, unless the hotel is located in a zone that permits occupancy
for more than 30 consecutive days.
(b)
No
exemption shall be granted except upon a claim therefor made under
penalty of perjury at the time rent is collected upon a form prescribed
by the Tax Administrator.
(Prior Code § 24-13; Ord. 2010-03, eff. 5/20/10; Ord. 2016-05 § 12, eff. 3/2/16)
Each operator shall collect the tax imposed by this chapter
to the same extent and at the same time as the rent is collected from
every transient. The amount of tax shall be separately stated from
the amount of the rent charged, and each transient shall receive a
receipt for payment from the operator. No operator of a hotel shall
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 chapter.
(Prior Code § 24-14)
Within 30 days after the effective date of the provisions codified
in this chapter, 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 Administrator and obtain from
him a "transient occupancy registration certificate" to be at all
times posted in a conspicuous place on the premises. The certificate
shall, among other things, state the following:
(a)
The
name of the operator;
(b)
The
address of the hotel;
(c)
The
date upon which the certificate was issued; and
(d)
The
following:
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This transient occupancy registration certificate signifies
that the person named on the face hereof has fulfilled the requirements
of the uniform transient occupancy tax chapter by registering with
the Tax Administrator for the purpose of collecting from transients
the transient occupancy tax and remitting the tax to the Tax Administrator.
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 local applicable
laws, including but not limited to those requiring a permit from any
board, commission, department or office of this City. This certificate
does not constitute a permit.
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(Prior Code § 24-15)
Each operator shall, on or before the last day of the month
following the close of each calendar quarter, or at the close of any
shorter reporting period which may be established by the Tax Administrator,
make a return to the Tax Administrator, on forms provided by him,
of the total rents charged and received and the amount of tax collected
for transient occupancies. At the time the return is filed, the full
amount of the tax collected shall be remitted to the Tax Administrator.
The Tax Administrator may establish shorter reporting periods for
any certificate holder if he deems it necessary in order to ensure
collection of the tax and he may require further information in the
return. Returns and payments are due immediately upon cessation of
business for any reason. All taxes collected by operators pursuant
to this chapter shall be held in trust for the account of the City
until payment thereof is made to the Tax Administrator.
(Prior Code § 24-16)
(a)
Original
Delinquency. Any operator who fails to remit any tax imposed by this
chapter within the time required shall pay a penalty of 10% of the
amount of the tax in addition to the amount of the tax.
(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.
(d)
Interest.
In addition to the penalties imposed, any operator who fails to remit
any tax imposed by this chapter shall pay interest at the rate of
one-half of one percent (1/2%) 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.
(e)
Penalties
Merged With Tax. Every penalty imposed and such interest as accrues
under the provisions of this section shall become a part of the tax
required to be paid in this chapter.
(Prior Code § 24-17)
(a)
If
any operator fails or refuses to collect the tax and to make, within
the time provided in this chapter, any report or remittance of the
tax or any portion thereof required by this chapter, the Tax Administrator
shall proceed in such manner as he may deem best to obtain facts and
information on which to base his estimate of the tax due.
(b)
As
soon as the Tax Administrator procures such facts and information
as he is able to obtain upon which to base the assessment of any tax
imposed by this chapter and payable by any operator who has failed
or refused to collect the same and to make such report and remittance,
he shall proceed to determine and assess against such operator the
tax, interest and penalties provided for by this chapter.
(c)
Following the giving of due process as provided in subsections (d) and (e), the Tax Administrator shall have full authority to enter upon the premises of the operator where the business records of the hotel are maintained during normal business hours, and shall have the right and authority to require the records to be made available to him for examination and to examine the same in order to obtain the information required by the Tax Administrator in order to make the determination provided for in subsection (b) of this section and to ensure compliance with the requirements of this chapter.
(d)
In case the determination provided for in subsection (b) of this section is made, the Tax Administrator shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may within 10 days after the serving or mailing of such notice make application in writing to the Tax Administrator for a hearing on the amount so assessed. 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 Administrator shall become final and conclusive and immediately due and payable.
(e)
If the application for hearing provided for in subsection (d) of this section is made, the Tax Administrator shall give not less than five days' written notice in the manner prescribed in this section 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. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 3-9.11.
(Prior Code § 24-18; Ord. 2016-05 § 13, eff. 3/2/16)
Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the Council by filing a notice of the determination of tax due. The Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such operator at his last known place of address. The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed in Section 3-9.10 for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of the notice.
(Prior Code § 24-19)
It shall be the duty of every operator liable for the collection
and payment to the City of any tax imposed by this chapter to keep
and preserve, for a period of three years, all records as may be necessary
to determine the amount of such tax as he may have been liable for
the collection of and payment to the City, which records the Tax Administrator
shall have the right to inspect at all reasonable times.
(Prior Code § 24-20)
(a)
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 chapter it may be refunded as provided in subsections (b) and (c) of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.
(b)
An
operator may claim a refund or take as credit against taxes collected
and remitted the amount overpaid, paid more than once or erroneously
or illegally collected or received when it is established in a manner
prescribed by the Tax Administrator that the person from whom the
tax has been collected was not a transient; provided, however, that
neither a refund nor a credit shall be allowed unless the amount of
the tax so collected has either been refunded to the transient or
credited to rent subsequently payable by the transient to the operator.
(c)
A transient 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 subsection (a) of this section, but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
(d)
No
refund shall be paid under the provisions of this section unless the
claimant establishes his right thereto by written records showing
entitlement thereto.
(Prior Code § 24-21)
Any tax required to be paid by any transient under the provisions
of this chapter shall be deemed a debt owed by the transient to the
City. Any such tax collected by an operator which has not been paid
to the City is a debt owed by the operator to the City. Any person
owing money to the City under the provisions of this chapter is liable
to an action brought in the name of the City for the recovery of such
amount.
(Prior Code § 24-22)
(a)
Any person violating any of the provisions of this chapter is guilty of a misdemeanor and shall be punishable as provided in Chapter 1-6.
(b)
Any operator or other person who fails or refuses to register as required in this chapter, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as provided in Chapter 1-6. Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as provided in Chapter 1-6.
(Prior Code § 24-23)