Chapter 2.12 — TRANSIENT OCCUPANCY TAX

Sections:

2.12.000 Short title.

2.12.005 Definitions.

2.12.010 Transient occupancy tax imposed.

2.12.013 Taxation of time—share projects.

2.12.015 Exemptions.

2.12.020 Operator's collection duties.

2.12.025 Rules and regulations and interpretations.

2.12.030 Reporting and remitting.

2.12.040 Taxes to be held in trust.

2.12.050 Delinquent tax payments—Interest and penalties.

2.12.060 Failure to collect and report tax—Determination of tax by city auditor—Appeal.

2.12.075 Payment under protest required.

2.12.080 Statement of tax not conclusive on city.

2.12.090 Transient occupancy tax a debt—Civil action.

2.12.095 Duty and liability of operator's successor.

2.12.100 Remedies cumulative.

2.12.110 Reimbursement to qualifying organizations.

2.12.120 Enforcement of chapter.

This chapter shall be known and cited as the Transient Occupancy Tax Code. (Ord. 5305 § 1 (part); May 27, 1992.)

For purposes of this chapter, the following words, terms, phrases, and the derivations and variants thereof, shall have the meanings given herein:

.010 "Accommodation(s)" means any room or other space in a hotel used for lodging or sleeping purposes, as well as other items or services provided to a transient as part of or accompanying the room or space upon which rent is charged pursuant to this chapter.

.020 "Accommodations Intermediary" means any person, corporation, entity, trust or partnership (other than an accommodations supplier) that directly or indirectly (i) facilitates the rental of accommodation(s) in a hotel, and (ii) charges, collects or receives rent in connection with such rental, which may include, without limitation, a facilitation fee. "Accommodations intermediary" includes, without limitation, a travel or booking agent, a room seller or reseller, an on-line room seller or reseller, and an on-line travel agent or company of any type or nature whatsoever, but does not include employees of an accommodations intermediary or accommodations supplier.

.030 "Accommodations Supplier" means any person, corporation, entity, trust or partnership which operates or provides accommodations in a hotel, whether in the capacity of owner, proprietor, lessee, sublessee, managing agent, mortgagee in possession, debtor in possession, licensee or any other capacity, other than as an employee of an accommodations intermediary or accommodations supplier. "Accommodations supplier" does not mean an accommodations intermediary.

.040 "Anaheim" or "City" means the City of Anaheim.

.050 "City Auditor" means the Audit Manager of the City.

.060 "Discount Room Charge" means the total consideration charged by an accommodations supplier to an accommodations intermediary, or an affiliate thereof, for furnishing accommodation(s) in a hotel.

.070 "Facilitation Fee" means the total consideration charged by an accommodations intermediary to a transient for accommodation(s), minus the discount room charge, if any, provided that the facilitation fee shall not be less than $0.

.080 "Fiscal Year" means the period commencing July 1 of one calendar year through June 30 of the immediately subsequent calendar year.

.090 "Homeless person" means any person who lived or resided in Anaheim immediately prior to being provided shelter in a hotel by a Qualifying Nonprofit Service Organization.

.100 "Hotel" means any structure or portion thereof, which is occupied by persons for lodging or sleeping purposes for periods of less than thirty consecutive days including, without limitation, any hotel, bachelor hotel, motel, lodging house, rooming house, bed and breakfast inn, short-term rental, apartment house, dormitory, vacation ownership resort, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof, and any space, lot, area or site in any trailer court, camp, park, or lot which is occupied or intended or designed for occupancy by a tent, trailer, recreational vehicle, mobilehome, motorhome, or other similar conveyance, where such structure, space, lot, area or site is occupied by persons for lodging or sleeping purposes for periods of less than thirty consecutive days.

.110 "Operator" means an accommodations supplier or accommodations intermediary. For purposes of the notice and appeal provisions of this chapter only, "operator" shall also include any managing employee or employee of an accommodations supplier or accommodations intermediary.

.120 "Qualifying Nonprofit Service Organization" means any nonprofit service organization which (1) is a member of the Anaheim Human Services Network, (2) directly pays the cost of sheltering homeless persons in a hotel and (3) does not directly or indirectly further any religious purpose by providing such shelter.

.130 "Qualifying Rental Agreement" means and is limited to a written contract signed by both the landlord and tenant, legally enforceable by either party, for a rental period of not less than thirty consecutive days. "Qualifying Rental Agreement" shall expressly exclude: (1) any agreement regardless of length of the rental term which is terminated for any reason by either party or by mutual consent prior to the thirtieth consecutive day of the tenancy, or (2) any agreement regardless of the length of the rental term which is for occupancy of lodging or sleeping space which is not the legal residence or principal dwelling place of the occupant, or (3) any agreement which would be unlawful or constitute a violation of law.

.140 "Rent" means the total consideration charged by an operator for accommodation(s) in a hotel, without any deduction therefrom whatsoever, including without limitation the discount room charge and/or facilitation fee, if any, as well as any (1) transaction fees, service fees, booking fees, processing fees, retail markups, commissions, cancellation fees, California Tourism Marketing Assessments, unrefunded advance reservation or other rental deposits, (2) separate charges levied for items or services which are part of or accompany such accommodations including, but not limited to, charges for overnight parking, furniture, fixtures, appliances, linens, towels, spa or fitness center usage or access, resort usage or access (commonly referred to as resort or destination fees), internet access, housekeeping or room cleaning, pet occupancy or pet-related cleaning, additional guests/transients, and/or partial days or early or late arrival or departure, (3) consideration or value received by an operator from an award or reward program, including the redemption of award/reward points, incentives or bonuses, or (4) charges reasonably attributable to any of the foregoing taxable items that are part of a special package (as defined in 2.12.020) that includes accommodation(s). "Rent" shall not include any charge, billing, or account or portion thereof which the operator

finds to be worthless or uncollectible and charged off for tax purposes. If any such worthless or uncollectible rent is thereafter collected, the amount shall be considered rent in the month collected and the tax collected shall be included in the next monthly payment to Anaheim by the operator. "Rent" shall also not include any amount upon which a sales or use tax is imposed pursuant to Chapter 2.04 of this Code if the imposition of a tax pursuant to thisChapter 2.12 would be deemed to constitute an additional sales and use tax conforming to all of the conditions set forth in subdivision (b) of Section 7203.5 of the Revenue and Taxation Code of the State of California. (Ord. 5777 § 12; August 28, 2001.)

.150 "Short-term Rental" means a residential dwelling or a portion thereof that is rented by an operator to another person or group of persons for occupancy, dwelling, lodging or sleeping purposes for a period of less than thirty (30) consecutive calendar days. For purposes of this definition, residential dwelling means a building, or portion thereof, designed exclusively for residential purposes, including single-family and multiple-family dwellings.

.160 "Tax" (where such term is not capitalized) means the amounts imposed pursuant to Section2.12.010 of this chapter; "Tax" (where such term is capitalized) means (1) the tax and (2) any applicable interest and penalties imposed by this chapter and (3) any amount collected by an operator under a representation that it is a tax which is not refunded in accordance with this chapter.

.170 "Transient" means any person who exercises occupancy, or is entitled to occupancy, of any room, space, lot, area or site in any hotel by reason of concession, permit, right of access, license or other agreement whether written or oral. Any such person shall be deemed to be a transient until the thirtieth consecutive day (counting partial days as full days) of such occupancy or right of occupancy, and the tax imposed by this Chapter shall be due upon all rent collected or accruing prior to said thirtieth consecutive day unless the occupancy is pursuant to a Qualifying Rental Agreement. (Ord. 5305 § 1 (part); May 27, 1992: Ord. 5741 § 1; November 7, 2000: Ord. 6484 § 1 (part); June 9, 2020: Ord. 6549 § 1; December 6, 2022.)

.010 For the privilege of occupancy of space in any hotel, each transient is subject to and shall pay a tax in the amount of fifteen percent of the rent.

.020 The License Collector shall issue forms and any additional regulations deemed necessary to implement the provisions of this section.

(Ord. 5305 § 1 (part); May 27, 1992; Ord. 5338 § 1; October 27, 1992; Ord. 5495 § 1; May 9, 1995: Ord. 5741 § 2; November 7, 2000; Ord. 5777, § 13; August 28, 2001.)

.010 Notwithstanding the provisions of Section 2.12.010 of this code, and as an alternative to the amount of any tax upon time-share interests otherwise imposed pursuant to this chapter, the City and the time-share operator of any time-share project may enter into a written agreement (the "TOT agreement") relating to the amount of tax to be imposed upon, and collected from, any time-share owner for the right of occupancy of any time-share unit pursuant to a time-share interest in such time-share project. The amount set forth in said TOT agreement shall be deemed the tax payable to the City by any time-share owner pursuant to the requirements of this chapter. The term "tax" as used in this chapter shall, with regard to time-share interests, refer to the amount set forth in said TOT agreement. Except as otherwise expressly provided in said TOT agreement, all other provisions of this chapter, including without limitation provisions relating to interest and penalties upon delinquent tax payments, shall apply to the amount of any tax established pursuant to said TOT agreement.

.020 For purposes of this section, the following terms shall have the meanings hereinafter respectively set forth:

.021 "Time-share interest" shall mean either a time-share estate or a time-share use (as such terms are defined in Section 11003.5 of the Business and Professions Code of the State of California, or any successor provision thereto) involving a right in perpetuity, for life, or for a term of years, for occupancy of a room or group of rooms forming in either case one accommodation unit (herein called a "time-share unit") in a time-share project which right of occupancy is for the recurrent, exclusive use or occupancy of a time-share unit, annually or on some other periodic basis, for a period of time that has been allotted from the use or occupancy periods into which the time-share project has been divided.

.022 "Time-share operator" shall mean any person or entity who owns a time-share project, sells time-share interests, or operates a time-share project before, during or after the sale of time-share interests in such project.

.023 "Time-share owner" shall mean any person or entity who purchases and owns a time-share interest or who acquires a right of occupancy of a time-share unit pursuant to a time-share exchange program.

.024 "Time-share project" shall mean a project in which purchasers receive the right in perpetuity, for life, or for a term of years, to the recurrent, exclusive use or occupancy of a lot, parcel, unit, or segment of real property, annually or on some other periodic basis, for a period of time that has been or will be allotted from the use or occupancy periods into which the project has been divided. (Ord. 5512 § 1; September 12, 1995.)

No tax shall be imposed upon any person as to whom, or any occupancy as to which, it is beyond the power of Anaheim to impose the tax. (Ord. 5305 § 1 (part); May 27, 1992.)

.010 Each operator shall collect the tax to the same extent and at the same time the rent is collected from every transient.

.011 The amount of the rent and the tax thereon shall be separately stated from all other amounts on all receipts and books of record of the hotel, and each transient shall be tendered a receipt for payment from the operator with rent and tax separately stated thereon. No operator shall advertise or state in any manner, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator or that the tax will not be added to the rent or that, if added, any part of the tax will be refunded except in the manner hereinafter provided. Notwithstanding the foregoing provision of this subsection, nothing contained herein shall require the operator to separately state the rent and the tax thereon on receipts and books of record or prohibit the operator from advertising or stating that the tax will be assumed or absorbed by the operator or that such tax will not be added to the rent, provided such room accommodations constitute a portion of a collective group of services, privileges, entitlement or benefits (hereinafter "benefits") which benefits include, at a minimum, room accommodations and food and beverage services or room accommodations and at least one other benefit having an ascertainable fair market value (hereinafter "special package") offered for one fixed charge (hereinafter "special package rate").

.012 Unless otherwise provided in an agreement between Anaheim and an operator in accordance with subsection .015, in the event an operator does not separately state the rent and tax from other amounts on all receipts and books of record, the operator shall file with the License Collector a statement of each special package rate on a form (hereinafter "Special Package Form") provided by the License Collector. The Special Package Form shall include the special package rate, and an itemization of the values of the items included, including, at a minimum, the rent, tax, and any other item. The operator must submit documentation to substantiate the claimed fair market value of individual items included other than rent and tax. The License Collector shall mark the date of receipt on the Special Package Form and review the submitted information to determine if sufficient information is provided to verify that the numbers are mathematically correct and comply with this chapter. If the package meets the foregoing requirements, the License Collector shall assign a unique number to the Special Package Form and return a copy to the operator within fourteen City business days of receipt. The operator may use the assigned unique number or may assign the operator's unique name/number to each package and notify the License Collector to imprint the name/number on the Special Package Form. This unique name/number must appear on all receipts and books of record whenever the package is sold. If the package does not meet the requirements of this subsection, the License Collector will advise the operator of any required changes within fourteen City business days. The operator must either make the required changes and resubmit the Special Package Form or comply with subsection 2.12.020.011. A new Special Package form must be submitted in the event of any change in the special package rate or the specified rate (subsection 2.12.020.014), or other items in the special package which exceeds ten percent and for any new special package(s) offered/used. Any change of items within the special package constitutes a new special package. The effective date of the special package rate shall be the date of receipt by the License Collector if the package is approved.

.013 No Special Package Form shall be accepted for filing unless accompanied by a filing fee in the amount established by resolution of the City Council.

.014 As to any package sold by the operator for which the License Collector has approved the package and assigned the unique number, the tax shall apply only to the amount of rent identified in the Special Package Form (hereinafter "specified rate") until such time as the License Collector shall inform the operator that the approval is revoked.

.015 If an operator sells special packages and frequently changes the package pricing or package components in a manner that would create an undue burden on the operator to comply with subsection 2.12.020.012, the operator and Anaheim may enter into a written agreement establishing a reporting methodology that is an alternative to compliance with that subsection, provided the reporting methodology clearly identifies the taxable rent portion of the special package, including any discount room charge or facilitation fee ("reported rent").

.016 In the event an operator does not comply with subsection2.12.020.011, and does not either file a Special Package Form and obtain approval of a specified rate pursuant to subsection 2.12.020.012, or enter into a written agreement pursuant to subsection 2.12.020.015, the portion of the special package rate attributable to the room accommodations for purposes of determining the tax (hereinafter "imputed rate") shall be deemed the lesser of (a) the amount collected for the total special package or (b) an amount equal to the median average double occupancy room rate for such accommodations as posted in such room pursuant to the requirements of Section 1863 of the Civil Code (or any successor section). The burden to prove such posted room rates shall be upon the operator. In the event the operator fails to present satisfactory proof of such rates, such posted rates shall be deemed the posted rates in effect at the time of the audit.

.017 Notwithstanding subsections 2.12.020.012 and 2.12.020.014, if any audit reveals that the rent component of a special package (hereinafter "audited rate") is more than ten percent greater than the specified rate or the reported rent, the rent for tax purposes shall be the audited rate, and any facilitation fee will be calculated by subtracting the discount room charge from the audited rate. In the event subsection 2.12.020.016 applies and the audited rate is greater than the imputed rate, the rent for tax purposes shall be the audited rate, and any facilitation fee will be calculated by subtracting the discount room charge from the audited rate. The audited rate shall be determined by an audit of a sample of the special packages sold by the operator within an individual special package category. The audited rate shall be the amount of the special package rate remaining after deducting the fair market value of each of the benefits included in the special package rate other than room accommodations and room tax. Where more than one type of special package was offered within the audit period, each special package shall be audited separately for purposes of determining the applicable audited rate. Credits or offsets shall not be allowed between different special packages.

.020 Any amount charged and collected by the operator from any transient beyond the period for which the tax is imposed, which amount is in excess of the rent theretofore charged the transient for the same accommodations and upon which rent tax was imposed and collected, shall be conclusively deemed collected under the representation by the operator that such excess amount was tax. If the operator gives such person written notice prior to the accrual of the obligation therefor that such excess amount constitutes an increase in the rental rate this subsection shall not apply. The burden to prove such notice shall be on the

operator.

.030 Whenever an operator who has collected any sum under the representation that it was tax (which sum was not required to be collected as tax) remits said sum to Anaheim and thereafter refunds such sum in whole or part, such operator may take the amount of such refund as a credit against future transient taxes only upon submitting to the License Collector a statement under penalty of perjury specifying the reasons for the credit and proof of payment of such refund.

.040 Nothing contained in this chapter shall require the refund by Anaheim to any person of such sum collected by the operator and remitted to Anaheim even where such sum was not otherwise required to be collected and remitted.

.050 Nothing contained in this chapter shall be deemed to authorize as a credit against tax any amount paid by the operator to any tour promoter, travel agent, or third party other than the transient. Travel agent commissions are an expense of the operator and may not be deducted from the rent. (Ord. 5305 § 1 (part); May 27, 1992: Ord. 6484 § 1 (part); June 9, 2020: Ord. 6550 § 1; January 10, 2023.)

The License Collector may promulgate rules and regulations consistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement and administration of this chapter. However, any such rule or regulation which would increase the maximum rate of any tax levied pursuant to this chapter is subject to voter approval as required by California Constitution Article XIIIC (Proposition 218). Said rules and regulations shall be filed in the Office of the License Collector and maintained in an orderly and readily accessible manner. The burden to secure and comply with the rules and regulations shall be upon the operator. (Ord. 5305 § 1 (part); May 27, 1992: Ord. 6550 § 2; January 10, 2023.)

.010 Each operator shall, on or before the close of City business on the last City business day of each month (hereinafter "due date"), file a return with the License Collector on forms provided by the License Collector stating the total rents charged and the amount of tax collected during the immediately preceding calendar month. The full amount of the tax (minus any authorized credits) shall be remitted to the License Collector.

.0101 If rent is collected from a transient by an accommodations intermediary, the operator obligated to remit the tax on such rent to the License Collector is as follows:

i. When the accommodations are in a hotel that is considered a short-term rental, the accommodations intermediary shall remit the tax on the rent to the License Collector.

ii. When the accommodations are in a hotel that is not considered a short-term rental, the accommodations intermediary shall remit the tax on the facilitation fee (if any) and the tax on any additional rent it collects from the transient (excluding the tax on the discount room charge) to the License Collector, and shall remit the tax on the discount room charge to the accommodations supplier, which shall then remit the tax on the discount room charge to the License Collector.

iii. The accommodations supplier shall not be responsible for any tax the accommodations intermediary is required to remit to

the License Collector, and the accommodations intermediary shall not be responsible for any tax remitted to the accommodations supplier which the accommodations supplier does not then remit to the License Collector.

iv. Nothing contained herein relieves an accommodations supplier of the responsibility to remit to the License Collector tax on rent the accommodations supplier collects from the transient, and the accommodations supplier shall remit the tax on such rent to the License Collector.

.0102 If the terms of a lawful and fully executed contract that was entered into and in effect between an accommodations supplier and an accommodations intermediary prior to December 15, 2022 would be impaired by the remittance requirements of subsections 2.12.030.010.0101, these requirements shall not apply to the remittance of rent governed by that contract until the earlier of: (1) its renewal, amendment, or extension; or (2) January 1, 2024; provided however that the tax on the rent is nonetheless required to be remitted in full to the License Collector by either the accommodations supplier and/or the accommodations intermediary. On or before March 1, 2023, any operator claiming such an impairment of contract shall file with the License Collector a statement of impairment under penalty of perjury. The burden shall be on the operator to prove and document its claim of impairment to the reasonable satisfaction of the City in the operator's filed statement, through provision of the relevant contract, the entry and end dates of the contract, and an explanation of how the City's requirement impairs the contract.

.020 Taxes are paid only upon receipt of both the tax return and the tax by License Collector. Failure of the operator to submit and the License Collector to receive both the completed return and payment on or before the due date constitutes non- payment.

.030 Tax returns filed with the City pursuant to this chapter, and information contained therein regarding amounts of gross receipts, adjustments, credits, overcollections, tax, penalty and interest, shall be and remain confidential. Unauthorized disclosure or use of such confidential information by any officer, agent or employee of the City shall constitute a misdemeanor; provided, however, this subsection shall not apply to any disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the Tax, or any prosecution of any person for violation of any provision of this chapter or any criminal or civil proceeding pertaining to the Tax. This subsection shall not prohibit, nor be construed to prohibit, disclosure of statistical or cumulative information derived from tax returns, when the information disclosed does not identify or relate to any particular taxpayer. This subsection shall not prohibit, nor be construed to prohibit, any disclosure of tax returns or information contained therein which disclosure is compelled by an order of court or other judicial

process. (Ord. 5305 § 1 (part); May 27, 1992; Ord. 5436 § 1; August 2, 1994; Ord. 5777 § 15; August 28, 2001: Ord. 6550 § 3; January 10, 2023.)

.010 All taxes collected by the operator shall be held in trust by such operator for the account of Anaheim until payment thereof is made to the License Collector.

.020 Upon non-payment by an operator, the License Collector may issue a Jeopardy Determination to require the operator to furnish additional information or provide adequate security as necessary to ensure collection of any Taxes due or to become due, and to remit taxes on a daily or weekly basis. The operator shall thereafter report and remit all taxes due under the terms and conditions prescribed by the License Collector. The License Collector shall cancel the Jeopardy Determination once timely accounting and remittance procedures have been established and the operator is satisfying all obligations imposed by law pertaining to the Tax. (Ord. 5305 § 1 (part); May 27, 1992; Ord. 5777, § 16, August 28, 2001.)

.010 Notwithstanding any other provisions hereof, upon non-payment, interest equal to one and one-half percent thereof per month calculated from the first day immediately following the due date to the date of payment shall be added to the tax. Interest may not be waived.

.020 Notwithstanding any other provisions hereof, upon non-payment, a penalty of ten percent for each month, or portion thereof, said payment is overdue, shall be added by the License Collector on the first day immediately following the due date; provided, however, that the amount of such penalty shall not exceed fifty percent of the tax. Penalties may not be waived.

.030 In the event of payment of the tax and non-payment of the interest and/or penalties, interest at the rate set forth in subsection 2.12.050.010 shall accrue upon the amount of the unpaid interest and penalties until the date of payment.

.040 In the event the Tax becomes final under Section2.12.060, interest and penalties at the rate set forth in Section 2.12.050 shall accrue upon the amount of unpaid Tax until the date of payment of the full amount of Tax. (Ord. 5305 § 1 (part); May 27, 1992.)

— APPEAL.

.010 If any operator shall fail or refuse to collect said tax and to make, within the time permitted, any report and remittance of tax the City Auditor shall proceed in such manner as the City Auditor may deem best to obtain facts and information on which to base an estimate of the tax and the City Auditor shall thereupon proceed to determine and assess the Tax against such operator. If any operator shall fail or refuse to collect the proper amount of tax due pursuant to this chapter as determined by the City Auditor pursuant to Section 2.12.080 hereof, the City Auditor shall proceed to determine and assess the Tax due against the operator. The City Auditor shall give notice of any amount so assessed under this subsection by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator at the operator's last known address. (Ord. 5777 § 17; August 28, 2001.)

.020 An operator who contests the amount assessed may, within ten days after the serving or mailing of such notice, make an Application for Hearing to the License Collector. The Application for Hearing shall specify the basis of the appeal and amount of Tax contested. The License Collector may request additional information pertaining to the appeal which information must be submitted prior to scheduling a hearing on the appeal. If Application for Hearing is not made within the timeprescribed, the Tax assessed shall be final and conclusive and immediately due and payable.

.030 If Application for Hearing is timely made, a Hearing Officer shall be appointed by the License Collector in conformance with the provisions of subsection .040 within fifteen days of the receipt thereof to conduct a hearing within sixty days of the date of appointment of the Hearing Officer on and limited to the issues set forth in the Application for Hearing. The Hearing Officer shall give not less than fifteen days' written notice to the operator to show cause at a time and place fixed in said notice why the amount assessed should not be fixed for such Tax. At the hearing, the operator may appear and offer evidence why the Tax assessed should not be so fixed. A rebuttable presumption shall exist at said hearing that the amount of Tax assessed is correct and the burden of proof shall be upon the operator.

.040 Within thirty days after the conclusion of the hearing, the Hearing Officer shall determine the proper amount of the Tax and shall thereafter give written notice to the operator and the License Collector of such determination. The amount determined to be due shall be due and payable fifteen days from the date of service of said written notice. If the evidence to be considered is extensive or for other reasonable purpose, the Hearing Officer may utilize one additional thirty day period for preparing his or her determination, after informing the parties of his or her intention to do so.

.050 For matters involving an amount in controversy of $50,000 or less, the License Collector shall appoint an Employee Hearing Officer, or subject to agreement of the parties, the City Hearing Officer, as said terms are defined in subsection 1.12.110.010 of this Code. For matters involving an amount in controversy in excess of $50,000, the matter shall be referred to the City Hearing Officer.

.060 Notwithstanding the provisions of Section 1.12.110 of this Code, the decision of the Hearing Officer shall be final and conclusive and shall be the final administrative procedure available to the operator or to Anaheim. Any time limits provided in this section may be waived by the mutual agreement of the parties. (Ord. 5305 § 1 (part); May 27, 1992: Ord. 5741 § 3; November 7, 2000; Ord. 5866 §§ 2 and 3; June 17, 2003.)

Notwithstanding any provision to the contrary, any operator tendering payment of the Tax, or any portion thereof, shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity of such Tax pursuant to any procedure available in this chapter or any other legal remedy, unless the payment is made under written protest. Written protest shall be made only by the following methods:

.010 A written notation set forth on the check, money order or negotiable instrument by which payment is tendered, that the payment is made under protest; or,

.020 A written notice that the payment is made under protest delivered to the License Collector at the time of payment of the Tax. (Ord. 5305 § 1 (part); May 27, 1992.)

.010 No reports or statements of an operator shall be conclusive as to the matters set forth therein, nor shall the filing of such reports or statements preclude Anaheim from collecting by appropriate action such sum as is actually due and payable. Each report or statement and each of the items therein shall be subject to audit and verification by the City Auditor, or authorized agents of the City, who are hereby authorized to examine, audit and inspect such books and records as may be necessary in their judgment to verify or determine the Tax due.

.020 Every operator shall keep and preserve for a period of not less than four years all records as may be necessary to determine the Tax, which records shall be made available upon demand of the City Auditor at all reasonable times. Each operator shall permit an examination of such books and records at a location within Anaheim. In the event the books and records cannot be made available within Anaheim, the operator shall reimburse Anaheim for the cost of all transportation, lodging, meals, portal-to-portal travel time, and other incidental costs reasonably incurred by Anaheim in conducting the audit.

.030 Confidential or proprietary information furnished to or secured by Anaheim from an operator pursuant to this section or contained in any audit report or findings made pursuant to this section shall be confidential. Unauthorized disclosure or use of such confidential information by any officer, agent or employee of the City shall constitute a misdemeanor; provided, however, this section shall not apply to any disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the Tax, or any prosecution of any person for violations of any provision of this chapter or any criminal or civil proceeding pertaining to the Tax. This subsection shall not prohibit, nor be construed to prohibit, any disclosure of information which disclosure is compelled by an order of court or other judicial process. (Ord. 5305 § 1 (part); May 27, 1992: Ord. 5741 § 4; November 7, 2000; Ord. 5777 § 18; August 28, 2001.)

.010 The tax constitutes a debt owed by the transient to Anaheim which is extinguished only by payment of the tax to the operator. The transient shall pay the tax to the operator at the time the rent is paid. If 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. The Tax imposed by this chapter constitutes a debt owed by the operator to Anaheim. Any operator owing Tax to Anaheim shall be liable in an action brought by Anaheim for the recovery of such amount. ( Ord. 5777 § 12; August 28, 2001)

.020 Recording of a Certificate of Lien. If any Tax is not paid when due, the License Collector may record in the Office(s) of County Recorder(s) of such counties as the License Collector may determine, a Certificate which specifies the amount of Tax due and the name and address of the operator owing the Tax. The Certificate shall include a statement that the License Collector has complied with all legal requirements in the determination of the Tax owed and a legal description of the real property of the owner. Upon recording of the Certificate, the Tax constitutes a lien upon all real property owned or thereafter acquired by the operator. The lien has the force, effect and priority of a judgement lien.

.030 Warrant for Collection of Tax. At anytime after the recording of a Certificate of Lien under subsection2.12.090.020, the License Collector may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of such Tax. The warrant shall have the same effect as a writ of execution, and be executed in the same manner and with the same effect as a levy and sale pursuant to writ of execution. The Finance Director shall, at the request of the License Collector, pay or advance to the sheriff or marshal such fees, commissions and expenses for services as are provided by law.

.040 Seizure and Sale. In lieu of issuing a warrant pursuant to subsection2.12.090.030, after an assessment is issued or a Certificate of Lien is recorded, the License Collector may collect the delinquent amount by seizing or causing to be seized any property, real or personal, of the operator and selling non-cash or nonnegotiable property at public auction to pay the Tax due together with any costs of the seizure and sale. Any seizure made shall only be of property not exempt from execution under the provisions of the Code of Civil Procedure. (Ord. 5305 § 1 (part); May 27, 1992.)

.010 Any operator liable for any Tax who sells or otherwise disposes of a hotel, and the operator's successor, shall notify the License Collector of the date of sale at least thirty days prior to the date of the sale or, if the agreement to sell or otherwise dispose of the hotel was made less than thirty days prior to the date of the sale, immediately. The successor shall withhold from the operator for the account of Anaheim a portion of the purchase price sufficient to pay the amount of the Tax owed to Anaheim until the operator secures a written "Transient Occupancy Tax Clearance Certificate" from the License Collector stating that no Tax is due from the operator through the date of the sale. If no Transient Occupancy Tax Clearance Certificate is presented by the operator to the successor within thirty days after the successor commences operation of the hotel, the

successor shall immediately deposit with the License Collector the amount withheld from the purchase price Collector to be applied to the amount of the Tax owed by the prior operator.

.020 If the successor fails to withhold the amount required by subsection2.12.095.010, the successor is liable to Anaheim for payment of the Tax owed by the operator.

.030 The License Collector shall, within thirty days of receipt of a written request for a Transient Occupancy Tax Clearance Certificate, either issue the Certificate or give written notice to the operator, with a copy to the successor, of the amount of Tax which must be paid to secure issuance of the Transient Occupancy Tax Clearance Certificate. The Transient Occupancy Tax Clearance Certificate shall be a defense, available solely to the successor and not the operator, to any claim the city may assert against the successor for Taxes owed by the operator.

.040 Any operator from whom the successor has withheld and paid to the City a portion of the purchase price may challenge the City Auditor's determination pursuant to Section 2.12.060, by making application in writing for a hearing on the amount determined by the City Auditor within ten days of mailing by the License Collector. Following receipt of a timely request for hearing, the hearing provisions of Section 2.12.060 shall apply. (Ord. 5305 § 1 (part); May 27, 1992.)

All remedies prescribed by this chapter or any other provisions of law and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. (Ord. 5305 § 1 (part); May 27, 1992.)

.010 The City shall reimburse any Qualifying Nonprofit Service Organization in an amount equal to the tax paid by the organization to a hotel to shelter homeless persons.

.020 Any organization seeking reimbursement shall file, in July of each year, a demand seeking reimbursement (accompanied by documentation establishing an entitlement to reimbursement) with the Finance Director for the tax paid by the organization during the preceding fiscal year. The Finance Director shall draw a check or warrant upon the City Treasurer for any such demand or portion thereof which has been audited and approved as meeting the requirements for reimbursement. The decision of the Finance Director shall be final.

.030 No reimbursement shall be allowed for any demand filed later than the last City business day of July for the immediately preceding fiscal year. (Ord. 5305 § 1 (part); May 27, 1992.)

The Collector and Code Enforcement Manager shall have the duty of enforcing the provisions of this chapter. The Collector and Code Enforcement Manager and each of their deputies are hereby authorized to obtain such process or warrant as may be required and thereupon to enter, free of charge, at any reasonable time, any place of business, or to approach any person apparently conducting or employed in the operation of a business, to verify compliance with the provisions of this chapter.

Nothing in this section is intended to or shall operate to change or shall have the effect of changing the status of the Collector or Code Enforcement Manager or their respective deputies from a public or miscellaneous officer or employee to an individual peace officer or safety member for purposes of retirement, workers' compensation or similar injury or death benefits, or any other employee benefits to which said officer or employee would not have been entitled as a public employee prior to adoption of this section. (Ord. 5436 § 2; August 2, 1994: Ord. 5741 § 5; November 7, 2000.)