Calabasas Municipal Code Ch. 3.16 Transient Occupancy Tax

The ordinance codified in this chapter shall be known, and may be cited as the "uniform occupancy tax of the city of Calabasas."

(Ord. 2006-229 § 3, 2006: Ord. 95-94 § 2 (part), 1995)

Unless the context otherwise requires, the definitions in this section shall govern the construction of this chapter:

"Article" means an article of Los Angeles County Ordinance 8607 as originally adopted, unless some other ordinance or statute is mentioned.

"City" means the city of Calabasas.

"Council" means the city council of the city of Calabasas.

"Hotel" means any structure in the city, or any portion of any such 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, 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 for dwelling, lodging or sleeping purposes.

"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 performs his or her 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 or her 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.

"Rent" means the consideration charged, whether or not received, for the occupancy of space 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 in nature, without any deduction therefrom whatsoever.

"Section" means a section of this chapter.

"Shall" is mandatory and "may" is permissive.

"Tax collector" means the chief financial officer of the city or any other person designated by the city manager to enforce this chapter.

"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) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) 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 the effective date of the ordinance codified in this chapter may be considered.

(Ord. 2006-229 § 4, 2006: Ord. 2005-200 §§ 1, 2, 2005; Ord. 95-94 § 2 (part), 1995)

A. Tenses. The present tense includes the past and future tenses.

B. Genders. Each gender includes the other genders.

C. Number. The singular number includes the plural and the plural the singular.

(Ord. 2006-229 § 5, 2006: Ord. 95-94 § 2 (part), 1995)

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve (12) percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city.

(Ord. 95-94 § 2 (part), 1995)

A 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. Any unpaid tax shall be due upon the transient's ceasing occupancy in the hotel. If, for any reason the tax due is not paid to the operator of the hotel, the tax collector may require the transient to pay such tax directly to the tax collector.

(Ord. 2006-229 § 6, 2006: Ord. 95-94 § 2 (part), 1995)

If a proper claim for exemption is made a tax shall not 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 provided in this chapter;

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

(Ord. 95-94 § 2 (part), 1995)

The tax collector shall prepare and furnish to the operators of hotels who have registered, as required by Sections 3.16.100 through 3.16.120 of this chapter, forms by which transients may claim exemption from the payment of the tax. An exemption shall not be granted to any transient except upon a claim therefor made at the time rent is collected and under penalty of perjury upon the form supplied by the tax collector.

(Ord. 95-94 § 2 (part), 1995)

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. The operator of a hotel shall not 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 hereinafter provided.

(Ord. 95-94 § 2 (part), 1995)

Every operator responsible for the collection of any payment to the city of any tax imposed by this chapter shall keep and preserve, for not less than three years, all records which may be necessary to determine the amount of such tax for which he or she may be or may become obligated to remit to the city. The operator shall make such records available for inspection at any reasonable time requested by the tax collector upon not less than five days' notice.

(Ord. 2005-200 § 3, 2005: Ord. 95-94 § 2 (part), 1995)

Within thirty (30) days after commencing business, each operator of any hotel renting occupancy to transients shall register the hotel with the tax collector by completing a registration form provided by the city. Upon registration, the tax collector shall issue a transient occupancy registration certificate to the operator.

(Ord. 2005-200 § 4, 2005: Ord. 95-94 § 2 (part), 1995)

The operator shall post, and at all times keep posted in a conspicuous place on the premises of the hotel, the transient occupancy registration certificate issued pursuant to Section 3.16.100 of this chapter.

(Ord. 2006-229 § 7, 2006: Ord. 95-94 § 2 (part), 1995)

The transient occupancy registration certificate shall, among other things, state the following:

A. The name of the operator;

B. The address of the hotel;

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 Occupancy Tax of the City of Calabasas by registering with the Tax Collector for the purpose of collecting from transients the transient occupancy tax and remitting said tax to the tax collector. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate 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."

(Ord. 2006-229 § 8, 2006: Ord. 95-94 § 2 (part), 1995)

Each operator, on or before the last day of each month following a month in which he or she collected any tax imposed under this chapter, or at the close of any other reporting period as may be established by the tax collector, shall make a return to the tax collector on forms provided by him or her of the total rents charged and received for occupancy by transients and the amount of tax collected for that month or reporting period.

(Ord. 2006-229 § 9, 2006: Ord. 2005-200 § 5, 2005: Ord. 95-94 § 2 (part), 1995)

A. At the time the return is filed, the operator shall remit the full amount of the tax collected to the tax collector. The tax collector may establish shorter, longer or other reporting periods for any certificate holder if he or she deems it necessary or expedient in order to ensure collection of the tax. The tax collector may require additional information in the return. Returns and payments are due immediately upon cessation of business for any reason.

B. For the purpose of this section, in the absence of evidence to the contrary, "cessation of business" shall be deemed to occur thirty (30) days after a business ceases to rent rooms to transient occupants.

(Ord. 2006-229 § 10, 2006: Ord. 95-94 § 2 (part), 1995)

(Ord. No. 2010-270, § 1, 2-10-2010)

Every operator shall hold in trust for the account of the city, until payment thereof is made to the tax collector, all taxes collected by such operator pursuant to this chapter.

(Ord. 2006-229 § 11, 2006: Ord. 95-94 § 2 (part), 1995)

Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten (10) percent of the amount of the unpaid tax in addition to the amount of the tax.

(Ord. 95-94 § 2 (part), 1995)

Any operator who fails to remit any delinquent remittance on or before the thirtieth day following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten (10) percent of the amount of the unpaid tax, in addition to the amount of the tax and the ten (10) percent penalty imposed under Section 3.16.160 of this chapter.

(Ord. 2006-229 § 12, 2006: Ord. 95-94 § 2 (part), 1995)

If the tax collector determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five (25) percent of the amount of the tax shall be added thereto in addition to the penalties stated in Sections 3.16.160 and 3.16.170 of this chapter.

(Ord. 95-94 § 2 (part), 1995)

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 and one-half percent per month or fraction thereof on the amount of the unpaid tax, exclusive of penalties, from the date on which the remittance first became delinquent until the date of payment.

(Ord. 2006-229 § 13, 2006: Ord. 95-94 § 2 (part), 1995)

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

(Ord. 95-94 § 2 (part), 1995)

If any operator fails to collect the tax imposed under this chapter or 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 tax collector shall proceed in such manner as he or she may deem best to obtain facts and information upon which to estimate the tax due. As soon as the tax collector shall procure such facts and information as he or she is able to obtain upon which to estimate the tax due under this chapter payable by an operator who has failed to collect the same or to make such report and remittance, the tax collector shall determine the amount due and assess against the operator the tax, interest and penalties provided for by this chapter.

(Ord. 2006-229 § 14, 2006: Ord. 95-94 § 2 (part), 1995)

If the tax collector makes a determination pursuant to Section 3.16.210 of this chapter, he or she shall give a notice of the amount determined, either by serving such notice personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his, her or its last known place of business.

(Ord. 2006-229 § 15, 2006: Ord. 95-94 § 2 (part), 1995)

Within ten (10) days after the service of notice upon any operator pursuant to Section 3.16.220 of this chapter, such operator may apply in writing to the tax collector 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 collector shall become final and conclusive and immediately due and payable.

(Ord. 2006-229 § 16, 2006: Ord. 95-94 § 2 (part), 1995)

If timely application for a hearing is made pursuant to Section 3.16.230 of this chapter, the tax collector shall give at least five days' written notice in the manner prescribed in this chapter to the operator to show cause at a time and place fixed in the notice why the 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 should not be so fixed. After such hearing, the tax collector shall determine the proper tax, interest and penalties to be remitted and shall thereafter give written notice to the operator in the manner prescribed in this chapter of that determination and the amount of such tax, interest and penalties due to the city. The amount determined to be due shall be payable after fifteen (15) days unless otherwise ordered by a court of competent jurisdiction upon a timely petition for judicial review pursuant to Code of Civil Procedure Section 1094.5.

(Ord. 2006-229 § 17, 2006: Ord. 95-94 § 2 (part), 1995)

Claims for refund of taxes imposed pursuant to this chapter shall be governed by Section 3.28.030 of this code.

(Ord. 2006-230 § 5, 2006: Ord. 2006-229 §§ 2 (part), 18, 2006: Ord. 95-94 § 2 (part), 1995)

A transient or other guest of a hotel 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 Section 3.16.250 of this chapter, if the tax was paid by the transient or other guest directly to the tax collector, or if the transient or other guest has paid the tax to the operator, and established to the satisfaction of the tax collector that the transient or other guest has been unable to obtain a refund from the operator who collected the tax.

(Ord. 2006-230 § 8, 2006; Ord. 2006-229 §§ 2 (part), 21, 2006: Ord. 95-94 § 2 (part), 1995)

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.

(Ord. 2006-230 § 9 (part), 2006; Ord. 2006-229 § 2 (part), 2006; Ord. 95-94 § 2 (part), 1995)

Any tax collected from a transient by an operator pursuant to the provisions of this chapter which has not been paid to the city shall be deemed a debt owed by the operator to the city.

(Ord. 2006-230 § 9 (part), 2006; Ord. 2006-229 § 2 (part), 2006; Ord. 95-94 § 2 (part), 1995)

The tax collector, in the name of the city, as plaintiff, may bring suit for the recovery of any tax, interest or penalty due to the city pursuant to the provisions of this chapter.

(Ord. 2006-230 § 9 (part), 2006; Ord. 2006-229 § 2 (part), 2006; Ord. 95-94 § 2 (part), 1995)

Every person is guilty of a misdemeanor who:

A. Fails or refuses to register as required by this chapter.

B. Fails or refuses to furnish any return required to be made, or fails or refuses to furnish a supplemental return or other data required by the tax collector;

C. Renders a false or fraudulent return;

D. If required by this chapter to make, render, sign or verify any report or claim, makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due;

E. Collects the tax due pursuant to this chapter from any transient and fails to pay the same to the city;

F. Violates in any way any other provision of this chapter.

(Ord. 2006-230 § 9 (part), 2006; Ord. 2006-229 § 2 (part), 2006; Ord. 95-94 § 2 (part), 1995)

Violation of any provision of this chapter is punishable pursuant to Section 1.16.020(A) of this code.

(Ord. 2006-230 § 9 (part), 2006; Ord. 2006-229 §§ 2 (part), 23, 2006: Ord. 95-94 § 2 (part), 1995)

All remedies and penalties authorized by this chapter or available under any other provision of law or equity, including, but not limited to, the California False Claims Act (Government Code Section 12650 et seq.) and California Penal Code Section 424, as those sections now exist or may hereafter be amended, are cumulative. Resort to one or more remedies by the city shall not bar the use of any other remedy to enforce the provisions of this chapter.

(Ord. 2006-230 § 9 (part), 2006; Ord. 2006-229 § 2 (part), 2006; Ord. 2005-200 § 6, 2005)