Carpinteria Municipal Code Ch. 3.36 Uniform Camper's Tax

Footnotes:

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Prior history: Prior code §§ 8900—8913, and Ords. 250 and 254.

This chapter shall be known as the "uniform camper's tax code of the city of Carpinteria."

(Ord. 350 § 1 (part), 1983)

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

A. "Campsite" means any area or any portion of any area which is occupied or intended or designed for occupancy by transient for dwelling, but not including a "hotel" as the same is defined in Section 3.20.020. A campsite is an area designed for occupation by a single family or group of affiliated persons paying a single campsite fee to the campsite operator.

B. "Campsite operator" means and includes any person, business, firm, corporation, either public or private, partnership, association, public utility, district, government body or political subdivision, or branch of any municipal, county, state or federal government, or any local public body or agency, or any other kind of organization who owns or operates campsites in the city within the meaning of this chapter, whether or not for profit of the campsite operator.

C. "Licensee" means and includes any person required to file a return or to pay a license fee under this chapter.

D. "Occupancy" means the use or possession, or the right to the use or possession of any campsite or portion thereof for dwelling, lodging or sleeping purposes.

E. "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.

F. "Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right to 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 campsite 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 transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered.

(Ord. 350 § 1 (part), 1983)

For privilege of occupancy in any campsite in the city, each transient is subject to and shall pay a tax in the amount of eight percent of fees charged for any campsite occupied by a transient. If more than one transient occupies a single campsite, only one such tax shall be due, but the obligation to pay the same shall be joint and several by all the transients occupying the campsite. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the campsite operator or to the city.

(Ord. 350 § 1 (part), 1983)

The transient shall pay the tax to the campsite operator at the time any fee is paid to the campsite operator. If the fee to the operator 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 such campsite. If for any reason the tax due is not paid to the campsite operator, the city clerk may require that such tax shall be paid directly to the city clerk.

(Ord. 350 § 1 (part), 1983)

Each campsite operator shall collect from the transients the amount of the license fees. The payments required to be made on account of such deductions by the campsite operator shall be made quarterly to the city for the quarterly periods ending March 31st, June 30th, September 30th and December 31st of each year, on or before the last day of the month next following the end of each such quarterly period. The first quarterly return and payment required to be made on account of such deduction shall be made, filed and paid to the city clerk on or before March 31st, 1979, for the quarterly period ending December 31st, 1978. Returns and payments for subsequent quarterly periods shall be made quarterly thereafter. Such returns shall be on a form or forms furnished by and obtainable from the city clerk and shall be subject to the rules and regulations prescribed by the city manager. Such campsite operator, in collecting such tax, shall be deemed to hold such tax as a trustee for the benefit of the city, and any such tax collected by such campsite operator from transients shall, until the same is paid to the city, be deemed a trust fund in the hands of such campsite operator. Provided, however, that the failure or omission of a campsite operator to obtain payment of such license fees shall not relieve a transient from the payment of such license fees and compliance with the requirements for making returns as provided in this chapter or with any regulations promulgated under this chapter.

(Ord. 350 § 1 (part), 1983)

When a quarterly return in form and substance satisfactory to the city manager is not filed by a campsite operator and the license fees are not collected and paid to the city by such campsite operator quarterly, as provided in this chapter, the transient who is liable for such tax and for whom no return has been filed and no payment has been made to the campsite operator shall pay the same to the city manager or his duly authorized representative on a daily basis.

(Ord. 350 § 1 (part), 1983)

A. It shall be the duty of the city clerk to collect and receive all license fees imposed by this chapter in the manner prescribed by this chapter, and to keep an accurate record thereof.

B. The city manager is charged with the enforcement of this chapter, except as otherwise provided in this chapter, and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this chapter, including provisions for the reexamination and correction of returns and payments. The city manager may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

C. Upon disallowing any claim submitted pursuant to Section 3.36.120, the city clerk shall mail written notice thereof to the claimant at his last known address.

D. Upon the effective date of this chapter, the city clerk shall commence preparation of all forms required by Section 3.36.050 and Section 3.36.060. Following preparation of such forms, the city clerk shall cause the forms to be printed and made available prior to the date the obligations imposed by Sections 3.36.030, 3.36.040 and 3.36.050 shall become effective.

E. The form to be provided to campsite operators for collecting the license fee pursuant to Section 3.36.050 shall require the campsite operator to furnish the following information in addition to other information required by the city clerk:

1. Name of the campsite operator;

2. The amount of license fee withheld.

(Ord. 350 § 1 (part), 1983)

A. The city manager or his deputies, are authorized to examine the books, papers and records of any campsite operator or of any person subject to the license fees for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the license fees due under this chapter. Every such campsite operator is directed and required to furnish to the city clerk, or his duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are authorized by this chapter. The city clerk is authorized to examine any person under oath, concerning any receipts which were or should have been shown in a return, and for this purpose may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such gross receipts or compensation.

B. The refusal of such examination by any campsite operator or person subject or presumed to be subject to the license fees shall be deemed a violation of this chapter.

(Ord. 350 § 1 (part), 1983)

Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, and except pursuant to judicial order. Any person divulging such information shall, upon conviction therefor, be deemed guilty of a misdemeanor.

(Ord. 350 § 1 (part), 1983)

A. Original Delinquency. Any person who fails to remit any license fee imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the fee in addition to amount of the fee.

B. Continued Delinquency. Any person who fails to remit any delinquent remittance on or before a period of six months following the date in which the license fee first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the license fee in addition to the amount of the fee and the ten percent penalty first imposed.

C. Fraud. If the city manager determined that the nonpayment of any license fee due under this section is due to fraud, a penalty of twenty-five percent of the amount of the penalties stated in this section.

D. Interest. In addition to the penalties imposed any person who fails to remit any license fee 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 fee, exclusive of penalties from the date on which the license fee first became delinquent until paid.

E. Penalties Merged With Tax. Every penalty imposed and such interest as accrues under the provisions of this chapter shall become a part of the license fee required to be paid by this chapter.

(Ord. 350 § 1 (part), 1983)

All license fees imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit as other debts of like amount are recoverable.

(Ord. 350 § 1 (part), 1983)

Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded, provided a verified claim in writing therefor, stating the specific ground upon which such claim is founded, is filed with the city clerk within three years from the date of payment. The claim shall be audited by the city clerk and shall be made on forms provided by the city clerk. If the claim is approved by the city manager, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person, his administrators or executors.

(Ord. 350 § 1 (part), 1983)

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

(Ord. 350 § 1 (part), 1983)

A. No tax shall be imposed pursuant to this chapter 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 in this chapter;

2. Any federal or state of California 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.

(Ord. 350 § 1 (part), 1983)

A. It is unlawful for any person to fail to perform any duty or obligation imposed by this chapter or to knowingly make any incomplete, false or fraudulent return. The failure of any campsite operator or licensee to receive or procure a return form shall not excuse him from making a return or from paying the license fees due.

B. The penalties provided in this section are in addition to the several remedies provided in this chapter.

C. No exemption shall be granted except upon a claim therefor made at the time license fee is collected and under penalty of perjury upon a form prescribed by the city clerk.

(Ord. 378 § 4, 1985: Ord. 350 § 1 (part), 1983)

The provisions of this chapter shall not apply to any person, association, corporation or to any property, as to whom or which it is beyond the power of the city council to impose the license fee provided in this chapter. If any sentence, clause, section or part of this chapter, or any license fee against any individual or any of the several groups specified in this chapter if found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is declared to be the intention of the city council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.

(Ord. 350 § 1 (part), 1983)