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HomeMy WebLinkAboutOrdinance 781 N.C.S. 3/15/1965EER:doc 2/15/65 731 N. C. S. ORDINANCE NO. , ,:.';f , i5 G`4 :IjLu��ift LI INTRODUCED BY COUNCILMAN SgCONDED Y COUNCILMAN AN ORDINANCE AMENDING CHAPTER 2/3 F THE PETALUMA CITY CODE OF 1958 BY ADDING THERETO ARTICLE III, SECTIONS 23.13 THROUGH 23.26, IN ORDER TO IMPOSE A TAX UPON THE PRIVILEGE OF TRANSIENT OCCUPANCY AND PROVIDING FOR THE COLLECTION THEREOF. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA, AS FOLLOWS: Section 1. Chapter 23 of the Petaluma City Code of 1958 is hereby amended by adding thereto Article III, Sections 23. 13 through 23.26 to read as follows: "Article III. Uniform Transient Occupancy Tax, Section 23.13. Title. This Article shall be known as the Uniform Tran- sient Occupancy Tax law of the City, Section 23, 14. Definitions. Except where the context otherwise requires, the definitions given in this section govern the construction of this Article: (a) Person. "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trus- tee, syndicate, or any other group or combination acting as a unit. (b) Hotel. "Hotel' means any structure, or any portion of any struc- ture, which is occupied or intended or designed for occupancy by tran- sients 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 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 purposes. (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 a period of thirty (30) consecu- tive calendar clays or less, counting portions of calendar days as full clays. An;° such person so occupying space in a hotel shall be deemed -1- to be a transient until the period of thirty (30) days has expired un- less 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 extend- ing both prior and subsequent to the effective date of this Article may be considered. (e) Rent. "Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be re- ceived in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any de- duction therefrom whatsoever. (f) Operator. "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 per- forms 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 Article and shall have the same duties and liabilities as his principal. Compliance with the provisions of this Article by either the principal or the managing agent shall, however, be considered to be compliance by both. (g) Tax Administrator. "Tax Administrator" means the Tax Collector. Section 23. 15. 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 per cent (45VO) of the rent charged by the operator. Said tax constitutes a debt owed by the tran- sient to the Citv 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 he operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator, Sc -(--tion 23. ! Exemptions. No tax shall be imposed upon; (a) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax herein provided; (b) Any federal or State of California officer or employee when on official business; (c) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. 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 Administrator. Section 23. 17. Operator's Duties. Each operator shall collect the tax imposed by this Article 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 pay- ment 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, anv part will be refunded except in the manner hereinafter pro- vided. Section 23. 18. Registration. Within thirty (30) days after the effective date of this Article, or within thirty (30) days after commencing business, which- ever is later, each operator of any hotel reciting occupancy to transients shall re- gister said hotel with the Tax Administrator and obtain from him a "Transient Occupancy Registration Certificate" to be at all time s posted in a conspicuous place on the premises. Said certificate shall, among other things, state the fol- low ing: (1) The name of the operator; (2) The address of the hotel; (3) The date upon which the certificate was issued; (4) "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy T�_. and remitting said tax to the Tax Administrator. This certificate Aues not authorize any person to conduct any unlawful business _3- L or to conduct any lawful business in an unlawful manner; nor to oper- ate 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.. " Section 23. 19. Reporting and Remitting. Each operator shall, on or be- fore 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 Ad- ministrator, 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 tran- sient occupancies, At the time the return is filed, the full amount of the tax col- lected shall be remitted to the Tax Administrator, The Tax Administrator may establish shorter reporting periods for any certificate holder if he deems it neces- sary in order to insure collection of the tax and he may require further informa- tion in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this Arti- cle shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator. Section 23. 20. Penalties and Interest. (a) Original Delinquency. Any operator who fails to remit any tax im- posed by this Article within the time required shall pay a penalty of ten per cent (1070) of the amount of the tax in addition to the amount of the tax. (b) Continued Delinquency. Any operator who fails to remit any delin- quent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten per cent (107.) of the amount of the tax in ad- dition to the amount of the tax_ and the ten per cent (107.) penalty first imposed. (c) Fraud. if the Tax Administrator determines that thenon-paymentof any remittance due under this Article is due to fraud, a penalty of twenty- five per cent (`,%) of the amount of the tax shall be added thereto in ad- dition to the penalties stated in subparagraphs (a) and (b) of this section. -4- (d) Interest. 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 one per cent 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 in- terest as accrues under the provisions of this section shall become a part of the tax herein required to be paid. Section 23. 21. Failure to Collect and Report Tax. Determination of Tax by Tax Administrator. If any operator shall fail or refuse to collect said tax and to make, within the time provided in this Article, any report and remittance of said tax or any portion thereof required by this Article, the Tax Administrator shall proceed in such manner as he may deem best to obtain facts and informa- tion on which to base his estimate of the tax due. As soon as the Tax Adminis- trator shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this Article 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 Article. In case such deter- mination is made, the Tax Administrator 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 Administrator 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 Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Tax Administrator shall give not less than five (5) days written notice in the manner prescribed herein to the opera- tor 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 avpt, r and offer evidence why such specified tax, interest and penalties should nut be so fixed. After such hearing the Tax Administrator shall -5•- 1/ 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 fifteen (15) days unless an appeal is taken as provided in Section 23.22. Section 23.22. Appeal. 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 City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The City 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 City Council 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. Section 23, 23. Records, it shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this Article to keep and preserve, for a period of three (3) 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. Section 23. 24. Refunds. (a) Whenever the amount of any tax, interest or penalty has been over- paid or paid more than once or has been erroneously or illegally col- lected or received by the City under this Article; it may be refunded as provided in subparagraphs (b) and (c) of this section provided a claim in writing therefor, stating wider penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three (3) 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 cuilected an(i 1:emitted the amount overpaid, paid more than once or erroneous'!, or illegally collected or received when it is established -6- 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 subparagraph (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 Adminis- trator 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 un- less the claimant establishes his right thereto by written records showing entitlement thereto. Section 23.25. Actions to Collect. Any tax required to be paid by any transient under the provisions of this Article 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 shall be deemed a debt: owed by the operator to the City. Any person owing money to the City under the provisions of this Article shall be lia- ble to an action brought in the name of the City of Petaluma for the recovery of such amount. Section 23. 26. Violations; Misdemeanor. Any operator or other person who fails or refuses to register as required herein, or to furnish any return re- quired 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 fraudu- lent return or claim, is guilty of a misdemeanor. 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 tl-i Article to be made, is guilty of a misdemeanor." -7- v Section 2. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase of this Ordinance or any part thereof is for any reason held to be unconstitu- tional, such decision shall not affect the validity of the remaining portions of this Ordi- nance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, para- graphs, sentences, clauses or phrases be declared unconstitutional. Section 3. The City Clerk be, and she is hereby, directed to post this Ordinance for the period and in the manner required by the City Charter. Ordered posted this 1st day of March , 1965. AYES: COUNCILMEN BRAINERD, CAVFu1AGI3,JR., COLIN, ELLIS, GAITS, AND MAYOR VAN BEBBER. NOES: COUNCILMA_N BATTAGLIA. A BSENT: NONE. � P,J'(_ 4�4 mayor \ Attest: % Ulty Werk. Posted 3/3/65 -8- I hereby certify that the within ordinance was pasted in tWpublic placeXin the City of Petaluma, to -wit: IPIXaWXX zxtlutr t n----------------------------------------------------------------=&5fx_In...the...City.-_Hall........--onthe...._1 d dayof ...............Maxch.-----------_-----------19-------65 I hereby certify that the whole number of members of 'the Council of the City of Petaluma is seven, and that the foregoing ordinance was passed by the Council at its meeting oi..$5 tla-------------- day of ----------------- March ................................ 19..6.52, by the following vote, to -wit: AYES: COUNCILMAN .......... CAVANAGH,J.R..................... COUNCILMAN:..............GALAS ... AYES: COUNCILMAN.........COLIN .......................................... COUNCILMAN: ................. AYES: COUNCILMAN .......... ELLIS........................................... COUNCILMAN- ------------_--- MAYOR ......... .............. VAN BEBBER ................_.......--._.-----......----. -------- NONE NOES: ........................... -------------------------------------------------------------------- ABSENT: COUMII,IAM//ESI, ... 13AT.MAGIr ..SP.AINERD ATTEST: .L. -S: :S...!: i::r.--. ----- -- --- _ ..--.- -i _.-- ..-....__...CITY ra:__.�G.. _.�.../ (SEAL) CLERIC...._..... The foregoing Ordinance Number ........ .7B1 ... eVharter Series, having been regularly passed and presented to me of ................................................................................19..6_52..---, 19---. _....� is herebE(fectiv� date.-� � -day .......................................... this -----..-..--' h---MdYCh of ................... March Y a rove) b m��� da PP Y '-----A# AA-: ±14.,...19.b 5 YOR