This chapter shall be known as the "Sacramento County Transient
Occupancy Tax Ordinance."
(SCC 1220 § 2, 2002)
Note: For statutory provisions authorizing counties to
levy transient occupancy taxes, see Gov. Code § 51030 (now
Rev. & Tax Code § 7280).
Except where the context otherwise requires, the definitions
given in this section govern the construction of this chapter:
1.
"Person"
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.
2.
"Hotel"
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,
mobilehome or house trailer at a fixed location, or other similar
structure or portion thereof.
3.
"Occupancy"
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.
4.
"Transient"
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 shall be deemed to be 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.
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.
5.
"Rent"
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.
6.
"Operator"
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 or her 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 purpose
of this chapter and shall have the same duties and liabilities as
his or her 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.
7.
"Tax
Collector" means the County Director of Finance or designee.
8.
"County"
means the County of Sacramento.
(SCC 1220 § 2, 2002)
a.
For
the privilege of occupancy in any hotel, each transient is subject
to and shall pay a tax in the amount of 12% of the rent charged by
the operator.
b.
The
tax constitutes a debt owed by the transient to the County which is
extinguished only by payment to the operator or to the County. 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 Collector may require that such tax shall be paid directly
to the Tax Collector.
(SCC 1220 § 2, 2002)
a.
No tax
shall be imposed upon any person as to whom, or any occupancy as to
which, it is beyond the power of the County to impose the tax herein
provided.
b.
Charges
incurred by a person in the performance of official duties as an employee
of City, County, State and Federal governmental entities shall be
exempt from the tax herein provided if an exemption certificate is
submitted and payment is made either: (1) directly to the hotel for
rentals by the governmental entity; or (2) by government-sponsored
corporate charge card.
c.
No exemption
shall be granted except upon a claim therefor made at the time rent
is collected and under penalty of perjury upon a form prescribed by
the Tax Collector.
(SCC 1220 § 2, 2002)
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 hereinafter provided.
(SCC 1220 § 2, 2002)
Prior to commencing operation of a hotel or other facility that
rents occupancy to transients, the operator of said hotel shall file
for and obtain a General Business License from the Tax Collector.
In addition to the license application form each operator shall file
a Transient Occupancy Tax Registration form, provided by the Tax Collector,
and maintain the information contained therein. The registration form
will include such information as the number and rental rate of the
rooms in the hotel, the name and contact information for the hotel
management, and any other information deemed appropriate to the collection
of the tax.
(SCC 1220 § 2, 2002)
a.
Each
operator shall, on or before the last day of the month following the
close of the month for which the tax was collected, or at the close
of any shorter reporting period which may be established by the Tax
Collector, make a return to the Tax Collector, on forms provided by
him or her, 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 Collector. The Tax Collector may establish shorter reporting
periods for any certificate holder if he or she deems it necessary
in order to insure collection of the tax and he or she may require
further information in the return. Returns and payments are due immediately
upon cessation of business for any reason.
b.
Returns
filed or taxes remitted by mail shall be deemed timely filed only
if the envelope or similar container enclosing the returns and taxes
is addressed to the Tax Collector, has sufficient postage, and bears
a United States postmark or postage meter imprint to midnight on the
last day for reporting or remitting without penalty. If such an envelope
or container bears a postage meter imprint as well as a United States
post office cancellation mark, the latter shall govern in determining
whether the filing or remittance is timely.
c.
All
taxes collected by operators pursuant to this chapter shall be held
in trust for the account of the County until payment thereof is made
to the Tax Collector.
(SCC 1220 § 2, 2002)
Any operator is relieved from liability for the remission to
the County of the tax imposed under this chapter insofar as the measure
of the tax is represented by accounts which have been found to be
worthless and charged off for income tax purposes. If the operator
has previously remitted the tax, he may, pursuant to procedures prescribed
by the Tax Collector, take as a deduction the amount of tax previously
remitted for the worthless and charged off account. If any such accounts
are thereafter in whole or in part collected by the operator, the
amount so collected shall be included in the first return filed after
such collection and the tax on such amount paid with the return.
(SCC 1220 § 2, 2002)
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 and one-half percent (1½%) 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
herein required to be paid.
(SCC 1220 § 2, 2002)
a.
If any
operator shall fail or refuse to collect the tax and to make, within
the time provided in this chapter, any report and remittance of said
tax or any portion thereof required by this chapter, the Tax Collector
shall proceed in such manner as he or she may deem best to obtain
facts and information on which to base his or her estimate of the
tax due. The Tax Collector may conduct investigations or base his
or her estimate on any information in his or her possession, including,
but not limited to, prior tax records for said hotel or activity at
similar hotels in the area. As soon as the Tax Collector shall procure
such facts and information as he or she is able to obtain upon which
to base the assessment of any tax imposed by this chapter and payable
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 or
she shall proceed to determine and assess against such operator the
tax, interest and penalties provided for by this chapter. In case
such determination is made, the Tax Collector 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 or her last known place of address.
b.
Such operator may within 10 days after the serving or mailing of such notice make application in writing to the Tax Collector for a hearing on the amount 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 Collector shall become final and conclusive and immediately due and payable. If such application is made, the Tax Collector shall give not less than five days' written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said 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 Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein 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 3.08.110.
(SCC 1220 § 2, 2002)
Any operator aggrieved by any decision of the Tax Collector
with respect to the amount of such tax, interest and penalties, if
any, may appeal to the Board of Supervisors by filing a notice of
appeal with the Clerk of the Board of Supervisors within 15 days of
the serving or mailing of the determination of tax due. The Board
of Supervisors shall fix a time and place for hearing such appeal,
and the Clerk of the Board of Supervisors shall give notice in writing
to such operator at his or her last known place of address. The findings
of the Board of Supervisors shall be final and conclusive and shall
be served upon the appellant in the manner prescribed above for service
of notice of hearing. Any amount found to be due shall be immediately
due and payable upon the service of notice.
(SCC 1220 § 2, 2002)
It shall be the duty of every operator liable for the collection
and payment to the County 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 or she may have been liable
for the collection of and payment to the County including, but not
limited to, all business records and bank statements, which records
the Tax Collector shall have the right to inspect at all reasonable
times.
(SCC 1220 § 2, 2002)
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 County 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 Collector within three years of the date of payment. The claim shall be on forms furnished by the Tax Collector.
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 Collector 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 County by filing a claim in the manner provided in subsection (a), but only when the tax was paid by the transient directly to the Tax Collector, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the Tax Collector that the transient has been unable to obtain a refund from the operator who collected the tax.
d.
No refund
shall be paid under provisions of this section unless the claimant
establishes his or her right thereto by written records showing entitlement
thereto.
(SCC 1220 § 2, 2002)
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
County. Any such tax collected by an operator which has not been paid
to the County shall be deemed a debt owed by the operator to the County.
Any person owing money to the County under the provisions of this
chapter shall be liable to an action brought in the name of the County
for the recovery of such amount.
(SCC 1220 § 2, 2002)
a.
Any
person violating any of the provisions of this chapter shall be guilty
of a misdemeanor and shall be punishable therefor by a fine of not
more than $500, or by imprisonment for a period of not more than six
months, or by both such fine and imprisonment.
b.
Any
operator or other person who fails or refuses to register as required
herein 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 Collector, or who renders a false or fraudulent return or
claim, is guilty of a misdemeanor, and is punishable as aforesaid.
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 aforesaid.
(SCC 1220 § 2, 2002)