Del Norte County Municipal Code § 3.08 Transient Occupancy Tax 3.08.10 Title 3.08.20 Definitions 3.08.30 Rate; Payment…

The ordinance codified in this chapter shall be known as the "Uniform transient occupancy tax ordinance of the county of Del Norte."

(Ord. 65-5 § 1, 1965)

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

1. "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, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof. For purposes of this Chapter only, "hotel" also means space rented in a recreational vehicle park.

2. "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.

3. "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 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.

4. "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.

5. "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 or nature, without any deduction there from whatsoever.

6. "Tax administrator" means the tax collector.

7. "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 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 March 25, 1965, may be considered.

(Ord. 2006-13 § 2, 2006; Ord. 65-5 § 2, 1965)

For the privilege of occupancy in any hotel, except a hotel that is permitted as a recreational vehicle park, each transient is subject to and will pay a tax of ten percent of the rent charged by the operator. For the privilege of occupancy in any hotel that is permitted as a recreational vehicle park, each transient is subject to and will pay a tax of two percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the county, which is extinguished only by payment to the operator or to the county. The 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. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the tax administrator.

(Ord. 2006-12 § 2, 2006; Ord. 84-06 § 1, 1984; Ord. 74-7 (part), 1974; Ord. 73-26 § 1, 1973; Ord. 69-18 § 1, 1969; Ord. 65-5 § 3, 1965)

Section 3.08.30 shall become effective only at such time as the state and local sales tax becomes six percent, or May 8, 1974, whichever is later.

(Ord. 74-7 (part), 1974)

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 county to impose the tax herein provided;

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

No exemption shall be granted except upon a claim therefore, made at the time the rent is collected, under penalty of perjury upon a form prescribed by the tax administrator.

(Ord. 2008-011, 2008; Ord. 2006-011 § 2, 2006; Ord. 65-5 § 4, 1965)

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 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 hereinafter provided.

(Ord. 65-5 § 5, 1965)

Within thirty days after March 25, 1965, or within thirty days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the tax administrator and obtain from him a "transient occupancy registration certificate" to be at all times posted in a conspicuous place on the premises. This certificate shall, among other things, state the following:

1. The name of the operator.

2. The address of the hotel.

3. The date upon which the certificate was issued.

4. "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 Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. 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 County. This certificate does not constitute a permit."

5. Change of Ownership/Operator.

   1. In the event that there is a change in ownership or operator of any hotel, the new owner or operator is required to submit an updated registration form to the tax administrator.

   2. Unless otherwise provided by law, upon the sale or transfer of beneficial interest in any hotel:

   3. The Hotel businesses' successor and well as its predecessor shall be jointly and severally liable for any unpaid Transient Occupancy Tax and penalties due or unpaid prior to the date of the sale or transfer of beneficial interest unless the successor has been issued a Occupancy Tax Clearance certificate from the tax administrator stating that Transient Occupancy Tax and any penalties have been paid in full through the date of the sale or transfer of beneficial interest of the hotel business.

   4. In the event that a Occupancy tax Clearance Certificate was not issued through the date of any sale or transfer of beneficial interest in any hotel, a Certificate of Delinquent Transient Occupancy Tax shall be recorded with the County Recorder against both the past and present Operator whenever the tax administrator determines that any Transient Occupancy Tax is due and unpaid from the operation of such Hotel business.

6. Following any change or ownership or operator, the succeeding Operator is subject to an audit by the tax administrator, County Auditor-Controller or their deputies (the "Auditors"). The Auditors may periodically, upon at least ten (10) days notice, cause a complete audit or examination to be made of the past or present Operator's books, accounts and records (including the records described in Section 3.08.110(B) to determine if any Transient Occupancy Tax is due. During such audit, the Auditors shall have full and free access to said Operator's records and the right to require that said Operator, its agents and employees, furnish such information or explanation with respect to such items as may be necessary for a proper examination and audit thereof including, but not limited to, any books and records of the previous Operator that were obtained through the successor's due diligence.

(Ord. 2008-011 § 3, 2008; Ord. 65-5 § 6, 1965)

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 tax administrator, make a return to the tax administrator, 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 remitted to the tax administrator. The tax administrator 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 county until payment thereof is made to the tax administrator.

(Ord. 65-5 § 7, 1965)

1. Original Delinquency. 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.

2. Continued Delinquency. 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.

3. Fraud. If the tax administrator 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 subsections A and B.

4. Interest. 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.

5. Penalties Merged With Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax here in required to be paid. (Ord. 65-5 § 8, 1965.)

6. Security Bond. The tax administrator is authorized to require any Operator who has failed to file two (2) or more returns or payments, or who has filed two (2) or more delinquent returns or payments, in any twelve (12) month period, to deliver to him a security bond equal to triple the amount of Transient Occupancy Tax that the tax administrator estimates could be due for the highest delinquent reporting period. Failure to post a bond in a form acceptable to the tax administrator when requested to do, after notice and an opportunity for the Operator to respond, so shall be grounds for revocation of an operator's "transient occupancy registration certificate" as provided in Section 3.08.60. In the event the Operator contests the proposed revocation of its transient occupancy registration certificate, a hearing may be held before the County Hearing Officer provided the Operator deposits the sum of five hundred dollars with the Clerk of the Board of Supervisors to pay for costs incurred in conducting the hearing.

(Ord. 2008-011 § 2008)

If any operator fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the tax administrator 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 tax administrator 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 tax 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 tax administrator 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 tax administrator 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 administrator shall become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five days' written notice in the manner prescribed herein 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 administrator -shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein 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 3.08. 100.

(Ord. 65-5 § 9, 1965)

1. An Operator aggrieved by any decision of the tax administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the County Hearing Officer by filing a notice of appeal with the Clerk of the Board of Supervisors within fifteen (15) days of the serving or mailing of the determination of tax due. The County Hearing Officer shall fix a time and place for hearing such appeal, and the Clerk of the Board of Supervisors shall give notice in writing in such operator at his last known place of address.

2. The tax administrator shall present the matter to the County Hearing Officer and include any evidence submitted by the Operator. The tax administrator shall also include proposed findings and a Resolution of the appeal. At the hearing, both the tax administrator and the owner or Operator shall have an opportunity to explain their case and introduce other statements or evidence. The County Hearing Officer may impose reasonable time limits on each party's presentation.

3. The findings of the County Hearing Officer 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 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. 2008-011, § 2008)

1. It shall be the duty of every operator liable for the collection and payment to the county 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 county, which records the tax administrator shall have the right to inspect at all reasonable times.

2. At a minimum, the records deemed necessary for this determination shall be a chronological cash journal showing tax and room rate separately, or other means acceptable to the county AuditorController and/or Tax Administrator of summarizing the operator's monthly or quarterly revenue, supported by room registrations (including the name and address of the transient), the vehicle license plate number of the transient, a calendar of advance registrations, copies of forms used to claim exemption from the tax, and pre-numbered payment receipts showing payment for occupancy which state the room rate separate from the amount of tax paid and which may, with reasonable effort, be identified with the revenue summary. These records shall be available, at all times, for inspection by the County Tax Administrator, Auditor-Controller, or their deputies. Performance of an audit does not waive the County's right to any tax or affect the three (3) year requirements for preserving records.

(Ord. 08-11 §, 2008; Ord. 65-5 § 11, 1965)

1. 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 county under this chapter it may be refunded as provided in subsections B and C provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three years of the date of payment. The claim shall be on forms furnished by the tax administrator.

2. 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 tax administrator 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.

3. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the county by filing a claim in the manner provided in subsection A, but only when the tax was paid by the transient directly to the tax administrator, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax.

4. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.

(Ord. 65-5 § 12, 1965)

1. Any tax required to be paid by any transient under the provisions of this chapter is a debt owed by the transient to the county. Any such tax collected by an operator, which has not been paid to the county is a debt owed by the operator to the county. Any person owing money to the county under the provisions of this chapter shall be liable to an action brought in the name of the county of Del Norte for the recovery of such amount.

2. The County shall be entitled to recover from anyone found liable for the debt, any costs, including attorney's fees, personnel costs, or other expenses incurred by the County because of the failure to timely remit tax proceeds to the County.

3. The Tax Collector is authorized to record a Certificate of Delinquency of Transient Occupancy Tax ("Lien") with the Del Norte County Recorder against any operator who fails to remit taxes, penalties or interest due under this article within the times required herein. The Certificate of Delinquency of Transient Occupancy Tax may be filed by the tax collector:

   1. Ten (10) days after the serving or mailing of the notice required by Section 3.08.90, if the Operator does not file the application permitted to be filed by Section 3.08.090.

   2. If the Operator files the application permitted to be filed by Section 3.08.090 ten (10) days after the tax collector's determination of the amount of tax to be remitted pursuant to Section 3.08.90, unless the operator files an appeal pursuant to Section 3.08.100.

   3. If the Operator files an appeal pursuant to Section 3.08.100, ten (10) days after service of the County Hearing Officer's findings pursuant to Section 3.08.100.

4. The Certificate of Delinquency of Transient Occupancy Tax shall be filed within three (3) years after the tax becomes due. The Certificate of Delinquency of Transient Occupancy Tax shall specify the amount of tax and penalties due in addition to the statement of interest to date of payment, the name and last known address of the operator liable for the same, and a statement that the tax collector has complied with all provisions of this article with respect to the computation and levy of the tax owed by the operator. From the time of the recording of the Certificate of Delinquency of Transient Occupancy Tax, the amount required to be paid, together with penalties, constitutes a lien upon all real property in the county owned by the operator or thereafter acquired before the lien expires. The Lien has the force, effect and priority of a judgment lien and shall continue for ten (10) years from the filing of the Certificate of Delinquency of Transient Occupancy Tax (or within ten (10) years of the date the last extension of the lien). The tax collector may extend the lien by filing for a record a new certificate in the office of the Del Norte County recorder, and from the time of filing the lien under the original Certificate of delinquency of Transient Occupancy Tax shall be extended for an additional ten (10) years, unless

sooner released or otherwise discharged. The Lien shall not be removed until the delinquent taxes, penalties and interest for delinquency, and costs of collection are fully paid or the property is sold for payment of the delinquent taxes, penalties for delinquency, and costs of collection.

5. At any time three (3) years after the recording of a Certificate of Delinquency of Transient Occupancy Tax under the subsection above, the tax collector may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of any tax and penalties required to be paid the county under this article. 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 a writ of execution. The tax collector may pay or advance to the sheriff or marshal such fees, commission, and expenses for services as are provided by law for similar services pursuant to a writ of execution.

6. In lieu of issuing a warrant under subsection (E), at any time within the three (3) years after a Certificate of Delinquency of Transient Occupancy Tax was recorded under subsection (C), the tax collector may collect the delinquent amount by seizing, or causing to be seized, any property, real or personal, of the operator and sell any non-cash or non-negotiable property, real or personal, of the operator and sell any non-cash or non-negotiable property, or a sufficient part of it, at public auction to pay the amount of tax due, together with any penalties, interest, and any cost incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be a property of the operator not exempt from execution under the provisions of the Code of Civil Procedure.

(Ord. 08-11 § 2008; Ord. 65-5 § 13, 1965)

1. Any person violating any of the provisions of this chapter is guilty of a misdemeanor and is punishable therefore as set forth in Section 1.12.010.

2. Any operator or other person who fails or refuses to register as required herein, 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 tax administrator, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as set forth in Section 1.12.010. 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 set forth in Section 1.12.010.

3. In addition to any other remedies provided for in this chapter, the tax collector may pursue on behalf of the County, any civil or administrative remedy otherwise available for failure to comply with the requirements of this chapter. If the County prevails, the County shall be entitle to recover any costs, including attorney's fees, personnel costs or other expenses incurred because of failure to comply with the requirements of this ordinance. Failure to pay such costs upon this demand shall be grounds for revocation of an operator's "Transient Occupancy Registration Certificate" as provided in Section 3.08.60.

(Ord. 65-5 § 14, 1965)

• 3.09 Del Norte Cannabis Tax Ordinance

• 3.09.10 Title And Application

• 3.09.20 Definitions

• 3.09.30 Retail Cannabis Tax

• 3.09.40 Cannabis Manufacturing Tax

• 3.09.50 Cannabis Cultivation Tax