Arcadia Municipal Code Div. 1 Definitions

For the purpose of this Part certain words and terms are hereafter defined and shall have the meaning thus ascribed.

(Ord. No. 2292-D, § 1, 4-10-12)

This Part shall be known as the Transient Occupancy Tax Ordinance of the City of Arcadia.

(Ord. No. 2292-D, § 1, 4-10-12)

"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, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.

(Ord. No. 2292-D, § 1, 4-10-12)

"Occupancy" means the use or possession, or the right to the use or possession of any room or rooms or portion thereof (whether or not the person entitled to the use or possession actually uses or possesses such room or rooms or portion thereof), in any hotel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibits, sample or display space shall not be considered "occupancy" within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.

(Ord. No. 2292-D, § 1, 4-10-12)

"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 ninety (90) consecutive calendar days or less, counting portions of calendar days as full days. The following rules shall apply to this definition:

A. Any such person so occupying or entitled to occupy a room in a hotel shall be deemed to be a transient until the period of ninety (90) calendar days has expired. In the event a person exercises or is entitled to occupancy for a continuous and uninterrupted period of longer than ninety (90) calendar days, he or she shall be deemed a transient and subject to the tax for only the first ninety (90) calendar days of occupancy and shall cease being a transient and the tax shall not apply on the ninety-first (91st) day of occupancy and following. However, any break or interruption in occupancy shall start a new ninety (90) day period subject to the tax.

B. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this Part may be considered.

C. Any person who exercises or is entitled to occupancy for a period of ninety (90) consecutive calendar days or less shall be deemed to be a transient for that period, regardless of whether the reservation and/or payment for occupancy is made directly by the person exercising or entitled to occupancy or by another person. The intent is to tax the person exercising occupancy or having the entitlement to occupancy of a hotel room.

D. In the case of a block reservation, a person's employee or agent shall be deemed a transient if that employee or agent exercises or is entitled to occupancy of a room for a period of ninety (90) consecutive calendar days or less, regardless of the duration of any block reservation agreement. By way of example, if a corporation enters into a one-year block reservation agreement with an operator and one of the corporation's employees occupies a room for ninety (90) calendar days, the employee shall be deemed a transient whose occupancy is subject to the tax, notwithstanding the fact that the block reservation agreement has a duration longer than ninety (90) calendar days.

(Ord. No. 2292-D, § 1, 4-10-12)

"Rent" means the total consideration charged to the transient, (including but not limited to, room rates, service charges, parking fees, purchase price, advance registration, block or group reservation charges, assessments, retail markup, commission, processing fees, cancellation charges, attrition fees, or online booking fees), whether or not received, for occupancy in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever. Nothing in this definition shall be construed to mean that rent is charged directly or indirectly for occupancy in a hotel when a room is provided to the transient as a compliment for the operator and where no consideration is charged to or received from any other person. Further, bona fide charges for food and beverages which are subject to tax under the California Sales and Use Tax Law (Revenue and Taxation Code Sections 6001 et seq.) shall not be deemed rent subject to the tax imposed by this Part.

(Ord. No. 2292-D, § 1, 4-10-12)

"Operator" means a person who is proprietor of the hotel or any other person who has the right to rent rooms within the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, seller, reseller, or any other capacity. Where the operator performs his functions through a managing agent or booking agent of any type or character, other than an employee (including, but not limited to, an online travel company), the managing agent or booking agent shall also be deemed an operator for the purposes of this Part and shall have the same duties and liabilities as his principal. Full compliance with the provisions of this Part by either the principal or the managing agent or booking agent shall, however, be considered to be compliance by both.

(Ord. No. 2292-D, § 1, 4-10-12)

"Tax Administrator" means the City Director of Finance, or his or her designee.

(Ord. No. 2292-D, § 1, 4-10-12)

"Online Travel Company" shall mean any person, whether operating for profit or not for profit, which enables transients to purchase occupancy in a hotel via the Internet, or by similar electronic means.

(Ord. No. 2292-D, § 1, 4-10-12)

"Person" shall mean 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.

(Ord. No. 2292-D, § 1, 4-10-12)

"Block Reservation" shall means an arrangement whereby a person reserves, whether on an exclusive or non-exclusive basis, a room or block/group of rooms for a defined period of time under a written or oral agreement with an operator, intending for such room(s) to be occupied by that person's employees or agents on an intermittent, periodic or "as needed" basis during that defined period of time.

(Ord. No. 2292-D, § 1, 4-10-12)