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HomeMy WebLinkAbout915ORDINANCE N0. 9/.Sr AN ORDINANCE TO ADD TO BUTTE COUNTY CODE, CHAPTER 23A, SECTIONS 23A.1 TO 23A INCLUSIVE, IMPOSING A TAX UPON THE PRIVILEGE OF TRANSIENT OCCUPANCY AND PROVIDING FOR TIIE COLLECTION THEREOF. The BOARD OF SUPERVISORS OF THE COUNTY OF BUTTE, STATE OF CALIFORNIA, do ordain as follows: That the Code of Butte County shall be amended by adding the following chapter: SECTION 23A 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2S 26 27 2S 29 30 31 UNIFORM TRANSIENT OCCUPANCY TAX ORDINANCE ~, Sec. 23A.1, TITLE. This ordinance shall be known as the Uniform Transient Occupancy Tax Ordinance of the County of Butte. Sec. 23A.2. DEFINITIONS. Except where the context other- wise requires, the definitions given in this section govern the construction of this ordinance: (a) PERSON. "Person" means any individual, firm, part- nership, 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. (b) HOTEL. "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, but is not limited to, any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, loding house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer, at a fixed loca- tion, or other similar structure or portion thereof. (c) OCCUPANCY. "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 32 j~ purposes . 1 2 3 4; 5 6 7 8 9 to 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27- 28 29 30 31 32 (d) TRANSIENT. "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 less than thirty-one (31) consecutive calendar days. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this article may be considered. Any person occupying space in a hotel shall be deemed a transient until a period of thirty-One (31) days has expired, except in a hotel qualifying as exempt under the provisions of Section 23A4 of this section. (e) RENT. "Rent" means the consideration charged, whether ar 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; provided, however, that "rent" shall not include lodging furnished in kind to an employee by an employer solely for the convenience of the employer. (f) OPERATOR. "Operator" means the person who is propri- etor of the hotel:, whether in the capacity of owner, 3.essee, sub- lessee, 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 manag- ing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this ordinance, and shall have the same duties and liabilities as his principal. Compliance with the provisions of this ordinance by either the principal or the managing agent shall, however, be considered to be compliance by both. Sec. 23A.3. TAX IMPOSED. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of four percent (4%) of the rent charged by the 2. l 2 3' 4- 5 6 7 8 9 ', 10 ~I, 11 12 13 '. 14 15 16 17' 18 19. 20 21: 22 23. 24 23 26 27 28 29 30 31 32 operator. Said 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 it i 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. i Sec. 23A.4. EXEMPTIONS. ~!, (a) No tax shall be imposed upon any person as to wham, or I, any occupancy as to which, it is beyond the power of the County to impose the tax herein provided. (b} No tax shall be imposed upon the occup ants of a hotel, nor shall the provisions of this article apply to the owner or operator of a hotel that has had issued to it a "Non-transient Occupancy Registration Certificate" by the Tax Collector, as authorized by this Section. Sec. 23A.5. OPII~ATOR'S AUTIES. Each operator shall collect the tax imposed by this ordinance 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 oper- ator, or that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner herein- after provided. Sec. 23A.6. .REGISTRATION. Within thirty (30) days after the effective date of this ordinance, or within thirty .C 30} days 3. 1 after commencing business, whichever is later, each operator of 2 any hotel renting occupancy to transients shall register said 3 hotel with the Tax Collector and obtain from him a "Transient ¢ Occupancy Registration Certificate: to be at all times posted in g a conspicuous place on the premises. Said certificate shall, g among other things, state the following: 7 (1) The name of the operator; g (2) The address of the hotel; g (3) The date upon which the certificate was issued; 10 (4) "This Transient Occupancy Registration Certificate 11 signifies that the person named on the face hereof has fulfilled 12 the requirements of the Uniform Transient Occupancy Tax Ordinance 13 by registering with the Tax Collector for the purpose of collect- 14 ing from transients the Transient Occupancy Tax, and remitting 15 said tax to the Tax Collector. This certificate does not author- 16 ize any person to conduct any unlawful business or to conduct any lq lawful business in an unlawful manner, nor to operate a hotel lg without strictly complying with all local applicable laws, includ- lg' ing, but not limited to, those requiring a permit from any board, 2p commission, department, or office of this County. This certifi- 21 cote does not constitute a permit." 22 Sec. 23A.7. NON-TRANSIENT CERTIFICATE. When the information 23 furnished to the Tax Collector as required by Section 23A.6. 24 establishes that the operator of the hotel is in the business of 2g renting to non-transients, the Tax Collector shall issue to the 26 operator a "Non-transient Occupancy Registration Certificate". 27 Such certificate shall be in the form of a stamped impression 2g placed upon the operator's business license certificate by the 29 Tar, Collector containing the words "Non-transient Occupancy Regis- 30 tration;Certificate"'with such additional legend in words and/or 31 numerals as the Tax Collector shall determine necessary to give 32 appropriate notice to hotel guests that the licensee has complied 4. i i 1 with the registration requirements of this article. 2 Sec. 23A.8. REPORTING AND REMITTING. Each operator shall, 3 on or before the last day of the month following the close of each ~; calendar quearter, or at the close of any shorter reporting period ~. which may be established by the Tax Collector, make a return to g the Tax Collector, on forms provided by him, of the total rents 7 charged and received, and the amount of tax collected for trans- g' ient occupancies. At the time the return is filed, the full g amount of the tax collected shall be remitted to the Tax Collector. 10 The Tax Collector may establish shorter reporting periods for any 11' certificate holder if he deems it necessary in order to insure 12: collection of the tax and he may require further information in i3; the teturn. Returns and payments are due immediately upon cess- 1~' ation of business for any reason. All taxes collected by operators 1~; pursuant to this ordinance shall be held in trust for the account 16".' of the County until payment thereof is made to the Tax Collector. ~q Sec. 23A:9. PENALTIES AND INTEREST. Zg (a) ORIGINAL DELINQUENCY. Any operator who fails to remit 19 any tax imposed by this ordinance within the time required shall 20; pay a penalty of 10% of the amount of the tax in addition to the 21 amount of the tax. 22' (b) CONTINUED DELINQUENCY. Any operator who fails to 23 remit any delinquent remittance on or before a period of thirty 24 (30} days following the date on which the remittance first became 2g; delinquent shall pay a second delinquency penalty of 10% of the 26 amount of the tax in addition to the amount of the tax and the 10% 27 penalty first imposed. 2g (c) FRAUD. If the Tax Collector determines that the non- 2g payment of any remittance due under this ordinance is due to 30 fraud, a penalty of 25% of the amount of the tax shall be added 31, thereto in addition to the penalties stated in subparagraphs (a) 32 and (b) of this Section. 5. I 2 3'' 4 5 6 7 8: 9' 10 11 12 13 14 15- 16 17 is 19 20 21 22 23 24 25 26 27 28 29 30 31 32 (d) INVEST. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this ordinance shall pay interest at the rate of one-half of 1% per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent unti: 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. Sec. 23A.10. FAILURE TO COLLECT AND REPORT TAX. DETERMIN- ATION OF TAX BY TAX COLLECTOR. If any operator shall fail or refuse to collect said tax, and to make, within the time provided in this ordinance, any report and remittance of said tax or any portion thereof required by this ordinance, the Tax Collector 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. As soon as the Tax Collector shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this ordinance 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 ordinance. In case such determination is made, the Tax Collector shall give a 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 ten (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, deter- mined by the Tax Collector shall became .final and conclusive, and 6. 1 2 3 9 10 11 i2 13 14 1:5 . 16 17 18 19 20 2J. 22 23 24 25 26 27 28 29 30 3 ]. 32 immediately due and payable. If such application is made, the Tax Collector shall give not less than five (5) days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said notice why said 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 I determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein oz" ', such determination and the amount of such tax, interest, and ~~ penalties. The amount determined to be due shall be payable after fifteen (15) days, unless an appeal is taken as provided in Section 23A.11. Sec. 23A.11. APPEAL. Any operator aggrieved by any deci- Sion of the Tax Collector with respect to the amount of such tax, interest, and penalties, if any, may appeal to the Board of I' Supervisors by filing a notice of appeal with the County Clerk within fifteen (15) days of the serving of mailing of the deter- '. urination of tax due. The Board of Supervisors shall fix a time and place for hearing such appeal, and the County Clerk shall give ', notice in writing to such operator at his 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. Sec. 23A.12. RECORDS. It shall be the duty of every operator liable for the collection and payment to the County of any tax imposed by this ordinance to keep and preserve, for a '~, period of three years, all records as may be necessary to deter- mine the amount of such tax as he may have been liable for the 7. iu 9 10- 11: 12: 13 14 15 16 17 18 19' 20 21 22 23 24" 25. 26 27 28 29 30 31 32 collection of and payment to the County, which records the Tax Collector shall have the right to inspect at all reasonable times. Sec. 23A.13. REFUNDS. (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 ordinance, it may be refunded as provided in the subparagraphs (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. II (b) An operator may claim a refund or take as credit against taxes to be collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or I 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 collect- ed 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 subparagraph (a) of this Section, but only when the tax was paid by the transient directly to the Tax Collector, or when the trans- ient, 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 poi., under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. 8. T Sec. 23A.14. ACTIONS TO COLLECT. Any tax required to be 2 paid by any transient under the provisions of this ordinance shall 3 be deemed a debt owned by the operator to the County. Any person 4 owing money to the County under the provisions of this ordinance ~ shall be liable to an action brought in the name of the County of g Butte, in any Gourt of competent jurisdiction within the County of ry Butte, or within the County or residence of such person, at the g option of the Tax Collector, for the recovery of such amount. g Sec. 23A.15. VIOLATIONS: MTSDEMEANOR. Any person violat- 10 ing any of the provisions of this ordinance shall be guilty of a 11 misdemeanor and shall be punishable therefor by a fine of not 12 more than five hundred dollars C$500.00), or by imprisonment in 13 the County Jail for a period of not more than six months, or by 14 both such fine and imprisonment. 15 Any operator or other person who fails or refuses to lg register as required herein, or to furnish any return required to 17 be made, or who fails or refuses to furnish a supplemental return lg or other data required by the Tax Collec~t~or who renders a 19 false or fraudulent return or claim, is guilty of a misdemeanor, 20 and is punishable as aforesaid. Any person required to make, 2l render, sign, or verify any report or claim who makes any false 22 .: or fraudulent report or claim with intent to defeat or evade the 23` determination of any amount due required by this ordinance to be 2~' made, is guilty of a misdemeanor and is punishable as aforesaid. 2g Sec. 23A.16. SEVERABILITY. Tf any section, subsection, 2E subdivision, paragraph, sentence, clause or phrase of this ord- 27: finance or any part thereof is for any reams n held to be, un- 2g, constitutional, such decision shall not affect the validity of 29 the remaining portions of this ordinance or any part thereof. The gp. Board of Supervisors hereby declares that it would have passed 31 each section, subsection, subdivision, paragraph, sentence, clause 32 or phrase thereof, irrespective of the fact that any one or more 9. 1. sections, subsections, subdivisions, paragraphs, sentences, 2: clauses, or phrases be declared unconstitutional. 3 Sec. 23A.17. This Ordinance shall take effect on April 1, 4, 1967, or thirty (30) days after the date of its adoption, which- 5: ever occurs latest in time, and before the expiration of fifteen 6 (15) days after its passage, it shall be published with the ~ names of the members voting far and against the same, once, in a g newspaper published in the County of Butte, State of California. g` PASSED AND ADOPTED by the Board of Supervisors of the County 10 of Butte, State of California, this 31st day of January 11 1967, by the following vote: 12' AYES: 5uperv~.sors McKi7.lop, Pryde and Chairman Howsden 13' NOES: Supervisors Dunaway and Maxon 14 ABSENT: None 15 16 ~ ' AR Y L HOWSDEN, C airman o t e 17 Butte County Board of Supervisors lg ATTEST: 19' JESSIE ROGERS, County Clerk and ex~-officio Clerk of the 20 Board of Supervisors By 21 ~~~-a~ Deputy 22 23 24 25. 26 27 28. 29 30'. 31 32 10.