Alameda County Municipal Code Ch. 2.132 Hotel and Lodging Tax

The name of this tax is the Hotel and Lodging Tax.

(Ord. 2003-9 § 1 (part))

This tax is adopted pursuant to authority granted by the legislature under Revenue and Taxation Code Section 7280 and any inherent taxation powers that the county may have.

(Ord. 2003-9 § 1 (part))

This tax applies only in unincorporated areas of the county of Alameda.

(Ord. 2003-9 § 1 (part))

This tax shall apply to the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, motel, or other lodging unless the occupancy is for more than thirty (30) consecutive days. Notwithstanding the foregoing, for purposes of this tax, the following are not included in transactions subject to the tax:

A. The exercise of the right of an owner of a timeshare estate in a room or rooms in a "timeshare project" as that term is defined in Section 11003.5 of the Business and Professions Code;

B. The exercise of the right of the owner or guest of the owner to occupy the room, rooms, or other real property in which the owner maintains that interest. The term "guest of that owner" means a person who (1) occupies real property accompanied by the owner of a time share estate in that real property or (2) exercises that owner's right of occupancy without payment of any compensation to the owner. The term "guest of that owner" specifically includes a person occupying a timeshare unit pursuant to any form of exchange program;

C. A patient's occupying a room, rooms, or other living space in a "health facility" as that term is defined in section 1250 of the Health and Safety Code;

D. Occupying property that is exempt from property tax under Article XIII, Section 3 of the California Constitution or the Revenue and Taxation Code;

E. Occupying a camping site at a campground;

F. Occupying a "mobile home" site at a "mobile home park," as those terms are defined in Sections 798 et seq. of the Civil Code.

G. Occupying a room in an establishment that qualifies as a bed-and-breakfast inn under Business and Professions Code Section 24045.11, and is located in one of the following Alameda County general plan land use designations: rural density residential, large parcel agricultural, resource management, resource management/special agriculture, water management or parklands.

(Ord. 2004-18 § 1: Ord. 2003-9 § 1 (part))

The tax shall be imposed at the rate of ten percent the cost of the rental of the room or rooms or living space subject to the tax.

(Ord. 2003-9 § 1 (part))

The tax shall not apply in any case where its application would be prohibited by the United States Constitution, the California Constitution, or the laws of the United States or the state of California.

(Ord. 2003-9 § 1 (part))

If any provision of this tax is deemed invalid by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

(Ord. 2003-9 § 1 (part))

A. The tax shall be collected from the party liable for the tax by the party receiving payment for or otherwise providing the room or rooms or other living space. The tax shall be collected at the same time as the rent for the room or rooms or other living space and the amount of the tax shall be separately stated from the rent. The party responsible for collecting the tax shall then be responsible for remitting the tax to the tax collector, regardless of whether the tax actually was collected.

B. 1.

The tax collector is hereby empowered to set up schedules for remittance of the taxes.

2. Any party responsible for remitting taxes who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of twenty-five percent (25%) of the tax in addition to the tax.

3. If the tax collector determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of fifty percent (50%) of the amount of the tax shall be added thereto in addition to the penalties stated in subsection B.2. above.

4. In addition to the penalties imposed, any person required to remit taxes under this chapter who fails to do so timely shall pay interest at the rate of one per cent per month or fraction thereof on the amount of the tax, inclusive of penalties, from the date on which the remittance first became delinquent until paid.

5. 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 under this chapter.

C. Any tax, interest, or penalty required to be paid under this chapter shall be deemed a debt owed by the party responsible for collecting the tax to the county. Any such tax collected from such party which has not been remitted to the tax collector shall be deemed a debt owed to the county by the person required to collect and remit. 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 recovery of such amount.

(Ord. 2003-9 § 1 (part))

Anyone holding out a room or rooms or living space for rent that is subject to taxation under this chapter shall register with the Tax Collector by the later of (a) thirty (30) days after the effective date of the ordinance codified in this chapter and (b) the commencement of undertaking such business.

(Ord. 2003-9 § 1 (part))

A. It shall be the duty of every person required to collect and remit to the county the 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 that he or she may have been liable for the remittance to the tax collector, which records the tax collector shall have the right to inspect during normal business hours and at such other times as may be reasonable.

B. If the tax collector determines that a tax has not been fully paid, the tax collector may issue a deficiency for the tax any time within three years of the filing of the return for the period relating to the deficient taxes. Where the tax collector is unable to obtain records necessary to determine exactly how much such a deficiency is, the tax collector is authorized to estimate the amount as best he or she can, and such estimation shall be presumed correct, subject to the ability of the party obligated to pay the deficiency to demonstrate a different amount. Such deficient taxes shall be subject to interest and penalties as described in this chapter.

C. If the tax collector adds a fraud penalty, the three year period for issuing a deficiency shall be extended to seven years.

(Ord. 2003-9 § 1 (part))

A. Whenever the amount of any tax, interest or penalty has been overpaid, paid more than once or erroneously or illegally collected or received by the tax collector under this chapter, it may be refunded as provided in this section. The party that paid the tax, interest, or penalty or that party's guardian, collector, or conservator must file a verified claim for refund as described below. No other person may file the claim on behalf of the party that paid the tax, interest, or penalty.

B. No refund shall be paid under the provisions of this section unless the claimant established his right thereto by written records showing entitlement thereto.

C. The period for filing a claim for refund shall be six months from the time the tax, interest, or penalty was paid; provided, however, that in no event shall the period to file such claim expire prior to shortest period allowable for filing a tax refund claim under Title 1, Division 3.6, Part 3, Section 911.2 of the California Government Code or any successor provision, as amended from time to time. For purposes of this section, a claim shall be deemed to accrue on the date the tax was paid. Claims for refund shall be filed with the clerk or the board or supervisors on a form prescribed by the tax collector.

D. The auditor may refund so much of the amount claimed as the tax collector recommends. If the tax collector does not recommend a refund of the entire amount claimed, the clerk shall set the claim for a hearing before the hearing officer created pursuant to Chapter 2.116 of the Alameda County Administrative Code. The hearing officer may increase or decrease the amount of fees, taxes, penalties or interest consistent with the requirements of this ordinance.

E. Refunds under this section shall be entitled to interest from the date of payment to the date of refund at the county pool apportioned rate. For purposes of this subsection, "county pool apportioned rate" means the annualized rate of interest earned on the total amount of pooled idle funds from all accounts held by the county treasurer, in excess of the county treasurer's administrative costs with respect to that amount, as of June 30 of the preceding fiscal year for which me refund is calculated.

F. No lawsuit shall be commenced or maintained unless the person who paid the tax, interest, or penalty has filed a claim for refund pursuant to this section and pursued his right to a hearing as described above.

(Ord. 2003-9 § 1 (part))

The tax collector is hereby authorized to issue all rules, regulations necessary or desirable to interpret and carry out this ordinance, and to prescribe forms for the carrying out of this tax.

(Ord. 2003-9 § 1 (part))