Anderson Municipal Code Ch. 3.40 Transient Occupancy Tax

Footnotes:

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State Law reference— For statutory provisions authorizing cities to levy transient occupancy tax, see Rev. and Tax. Code §§ 7280—7281.

Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:

"Campground" means an area or a tract of land where one or more spaces are occupied or intended to be occupied by a camping party and which is customarily occupied for temporary purposes using tents, tent trailers, or other such structure for sleeping purposes. Campground does not mean any of the following:

1. Any camp or other housing furnished by an employer exclusively for employees;

2. Any area or tract of land operated or used exclusively for religious, charitable, or educational purposes by any organization that has qualified for an exemption from property taxes under the laws of the state of California;

3. A campground owned and operated by the state of California.

"Camping party" means a person or group of persons occupying a space at a campground.

"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, dormitory, public or private club, mobilehome or house trailer at a fixed location or other similar structure or portion thereof.

"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, or any space of a campground or recreational vehicle park, for dwelling, lodging or sleeping purposes.

"Operator" means the person who is proprietor of the hotel, campground or recreational vehicle park, whether in the capacity of owner, lessee, sublessee, 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 managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his 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.

"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.

"Recreational vehicle" means a motor home, travel trailer, truck camper, or camping trailer, with or without motive power, designed for human habitation for recreational purposes and is either self-propelled, truck-mounted, or permanently towable on the highways without a permit.

"Recreational vehicle park" means an area or tract of land where one or more spaces are occupied or intended to be occupied by owners or users of recreational vehicles and which is customarily occupied for temporary purposes.

Recreational vehicle park does not mean any of the following:

1. A mobile home park as defined in the Health and Safety Code;

2. An area or tract of land used for the placement of manufactured homes as defined in the Health and Safety Code;

3. Any area or tract of land where spaces are furnished by an employer exclusively for employees;

4. Any area or tract of land used exclusively for religious, charitable, or educational purposes by any organization that has qualified for an exemption from property taxes under the laws of the state of California;

5. A recreational vehicle park owned and operated by the state of California.

"Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel, campground, or recreational vehicle park 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.

"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 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel, campground, or recreational vehicle park shall be deemed to be a transient until the period of thirty 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 July 1, 1965 may be considered.

(Prior code § 21.21)

(Ord. No. 843, § 1, 6-1-2021)

For the privilege of occupancy in any hotel, campground or recreational vehicle park, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city 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, campground or recreational vehicle park 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 ceasing to occupy space in the hotel, campground, or recreational vehicle park. If for any reason the tax due is not paid to the operator of the hotel, campground or recreational vehicle park, the city clerk shall require that such tax be paid directly to the city clerk.

(Ord. 624 § 1, 1994; Ord. 608 § 1, 1993; Ord. 377 § 1, 1977; prior code § 21.22)

(Ord. No. 843, § 1, 6-1-2021)

A. No tax shall be imposed upon:

1. Any person as to whom or any occupancy as to which it is beyond the power of the city to impose the tax provided for in this chapter;

2. Any federal or state officer or employee when on official business;

3. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.

B. 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 city.

(Prior code § 21.23)

(Ord. No. 843, § 1, 6-1-2021)

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, campground or recreational vehicle park 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 provided in Section 3.40.150.

(Prior code § 21.24)

(Ord. No. 843, § 1, 6-1-2021)

Within thirty days after July 1, 1965, or within thirty days after commencing business, whichever is later, each operator of any hotel, campground or recreational vehicle park renting occupancy to transients shall register such hotel, campground or recreational park with the city clerk and obtain from him a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. Such certificate shall, among other things, state the following:

A. The name of the operator;

B. The address of the hotel, campground or recreational vehicle park;

C. The date upon which the certificate was issued;

D. "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 City Clerk for the purpose of collection from transients the Transient Occupancy Tax and remitting said tax to the City Clerk. This certificate does not authorize any person to conduct any unlawful business in an unlawful manner, nor to operate a business 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."

(Prior code § 21.25)

(Ord. No. 843, § 1, 6-1-2021)

Each operator shall, on or before 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 city clerk, make a return to the city clerk, on forms provided by him, 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 emitted to the city clerk. The city clerk may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax, and he may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the city clerk.

(Prior code § 21.26)

(Ord. No. 843, § 1, 6-1-2021)

Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.

(Prior code § 21.27(a))

(Ord. No. 843, § 1, 6-1-2021)

Any operator who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax in addition to the amount of the tax and the ten percent penalty first imposed.

(Prior code § 21.27(b))

(Ord. No. 843, § 1, 6-1-2021)

If the city clerk determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in Sections 3.40.070 and 3.40.080.

(Prior code § 21.27(c))

(Ord. No. 843, § 1, 6-1-2021)

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-half of one percent 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.

(Prior code § 21.27(d))

(Ord. No. 843, § 1, 6-1-2021)

Every penalty imposed and such interest as accrues under the provisions of Section 3.40.100 shall become a part of the tax required to be paid by this chapter.

(Prior code § 21.27(e))

(Ord. No. 843, § 1, 6-1-2021)

If any operator fails or refuses to collect such tax and to make, within the time provided in this chapter, any report and remittance of such tax or any portion thereof required by this chapter, the city clerk 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 city clerk procures such facts and information as he is able to obtain upon which to base the assessment of any tax imposed 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 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 city clerk 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 days after the serving or mailing of such notice, make application in writing to the city clerk 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 city clerk shall become final and conclusive and immediately due and payable. If such application is made, the city clerk shall give not less than five days' written notice in the manner prescribed in this section to the operator to show cause at a time and place fixed in such notice why such 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 shall not be so fixed. After such hearing the city clerk shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 3.40.130.

(Prior code § 21.28)

(Ord. No. 843, § 1, 6-1-2021)

Any operator aggrieved by any decision of the city clerk with respect to the amounts 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 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 council shall be final and conclusive and shall be served upon the appellant in the manner prescribed in Section 3.40.120 for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.

The city clerk is authorized, pursuant to this section and Government Code Sections 37104 through 37109, to issue subpoenas requiring the attendance of witnesses or production of documents in proceedings pending before it and, upon signature of a subpoena by the mayor, may have such subpoena served in accordance with the California Code of Civil Procedure Section 1987 for the purpose of enforcing the provisions of this chapter.

(Prior code § 21.29)

(Ord. No. 764, § A, 2010; Ord. No. 843, § 1, 6-1-2021)

It shall be the duty of every operator liable for the collection and payment to the city 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 may have been liable for the collection of and payment to the city, which records the city clerk shall have the right to inspect at all reasonable times.

(Prior code § 21.30)

(Ord. No. 843, § 1, 6-1-2021)

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 city 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 city clerk within three years of the date of payment. The claim shall be on forms furnished by the city clerk.

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 city clerk 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 subsection A of this section, but only when the tax was paid by the transient directly to the city clerk or when the transient, having paid the tax to the operator, establishes to the satisfaction of the city clerk 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 unless the claimant establishes his right thereto by written records showing entitlement thereto.

(Prior code § 21.31)

(Ord. No. 843, § 1, 6-1-2021)

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 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 chapter shall be liable to an action brought in the name of the city for the recovery of such amount.

(Prior code § 21.32)

(Ord. No. 843, § 1, 6-1-2021)

Any person violating any of the provisions of this chapter is guilty of a misdemeanor and shall be punishable therefor as provided in Section 1.20.010 of this code.

Any operator or other person who fails or refuses to register as required in this chapter 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 city clerk 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.

(Prior code § 21.33)

(Ord. No. 843, § 1, 6-1-2021)

If any amount required to be paid to the city under this chapter is not paid when due, the finance director may, within three years after the amount is due, record in the office of the Shasta County recorder a certificate specifying the amount of tax, penalties and interest due, the name and address of the operator liable for the same as it appears on the records of the city, and the fact that the finance director has complied with all provisions of this chapter in the determination of the amount required to be paid. Said certificate shall constitute a lien.

(Ord. No. 764, § B, 2010; Ord. No. 843, § 1, 6-1-2021)

From the time of the recording of the certificate of tax, penalties and interest due, the amount required to be paid together with penalties and interest constitutes a lien upon real property in the county owned by the operator or acquired by him or her afterward and before the lien expires. The lien has the force, effect and priority of a judgment lien for the payment of tax and shall continue for ten years from the time of filing the certificate unless sooner released or otherwise discharged. This chapter does not give the city a preference over any recorded lien that was attached prior to the date when the amounts required to be paid became a lien.

(Ord. No. 764, § B, 2010; Ord. No. 843, § 1, 6-1-2021)

The amounts required to be paid by any operator under this chapter shall be satisfied first in any of the following cases:

A. Whenever the operator is insolvent;

B. Whenever the operator makes a voluntary assignment of his or her assets;

C. Whenever the estate of the operator in the hands of executors, administrators or heirs is insufficient to pay all the debts due from the deceased; or

D. Whenever the estate and or property of an absconding, concealed or absent operator required to pay any amount under this chapter are levied upon by process of law.

(Ord. No. 764, § B, 2010; Ord. No. 843, § 1, 6-1-2021)

At any time within three years after any operator is delinquent in the payment of any amount required to be paid under this chapter or within ten years of the last recording of a certificate of lien, the finance director may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the city under this chapter. The warrant shall be directed to any sheriff, marshal or constable and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The finance director may pay or advance to the sheriff, marshal or constable the same fees, commissions and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution.

(Ord. No. 764, § B, 2010; Ord. No. 843, § 1, 6-1-2021)

At any time within three years after any operator is delinquent in the payment of any amount required to be paid under this chapter or within three years of the last recording of a certificate of lien by the city, the finance director may forthwith collect the amount in the following manner: The finance director shall seize any property, real or personal, of the operator and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any penalties and interest imposed for the delinquency and any costs incurred on account of the seizure and sale. Any seizure made to collect occupancy taxes due shall be only of property of the operator not exempt from execution under the provisions of the California Code of Civil Procedure or other applicable laws and regulations. The finance director shall obtain a warrant from a court of competent jurisdiction prior to entering upon property of the operator without the permission of the operator.

(Ord. No. 764, § B, 2010; Ord. No. 843, § 1, 6-1-2021)