Fairfield Municipal Code § 18.17 Reports and remittances

(a) Each operator shall, on or before the last day of the month following the close of each calendar quarter make a return to the Tax Administrator, on forms provided by the Tax Administrator, of the total rents charged and received and the amount of tax collected for transient occupancies.

(b) The Tax Administrator may establish shorter reporting periods for any certificate holder if, in the Tax Administrator’s discretion, shorter reporting periods for that certificate holder are necessary to ensure collection of the tax. Should the Tax Administrator elect to require shorter reporting periods for any certificate holder, the Tax Administrator shall notify that certificate holder in writing of the certificate holder’s special reporting schedule, and shall serve such notice either 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. If the Tax Administrator serves such notice on or before the twentieth day of any month, the first return due from the certificate holder on the special schedule shall be due on the last day of that same month; otherwise, if the Tax Administrator serves such notice on the twenty-first day or later day of any month, the first return due from the certificate holder on the special schedule shall be due on the last day of the next month. The special reporting schedule shall continue until the Tax Administrator cancels it in writing and serves such cancellation either 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 cancellations shall be effective immediately upon service by the Tax Administrator, and returns thereafter shall be due on the regular schedule established by this Section 18.17.

(c) At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this article shall be held in trust for the account of the city until payment thereof is made to the Tax Administrator.

(Ord. No. 65-8, § 1; Ord. 2004-19, § 5)

(a) An operator who is transferring, selling, or terminating its business shall notify the Tax Administrator in writing at least thirty (30) days in advance of the date of transfer, sale, or termination. If the decision to sell, transfer, or terminate the business is made fewer than thirty (30) days before the transfer, sale, or termination occurs, the operator shall notify the Tax Administrator immediately upon making that decision and in no event later than the date of transfer, sale, or termination. The operator shall at the same time notify in writing any purchaser or transferee of its Hotel of the purchaser’s or transferee’s potential responsibility for unpaid collected taxes if any, as set forth in this article and in Revenue and Taxation Code Section 7283.5.

(b) Upon cessation of business, whether by sale, transfer, termination, an operator shall, on or before the same day of the next month following the cessation of business, or on the last day of that month if no corresponding day exists, make a return to the Tax Administrator on approved forms of the total taxable rents charged, the amount of tax collected for the reporting period ending on the cessation date, remittances made if any, and the balance of the tax due. The balance of tax due if any shall be remitted to the Tax Administrator at the time the final return is filed. After filing the final return and remitting the balance due, the operator shall make its records of account available for a closeout audit by the Tax Administrator or his or her designee. Returns filed and taxes remitted and actually received by the Tax Administrator on or before the same day of the next month following cessation of business, or on the last day of that month if no corresponding day exists, shall be timely filed and remitted; otherwise, the taxes are delinquent and subject to the penalties imposed by this article.

(c) Any person purchasing an ongoing Hotel business may apply to the Tax Administrator for a tax clearance certificate showing the tax due, if any, from the selling operator as of a date specified in the tax clearance certificate request. For purposes of this Section, successive Hotel businesses conducted without substantial interruption at the same Hotel shall constitute an ongoing Hotel business.

(1) The issuance and effect of such certificates shall be as set forth in Revenue and Taxation Code Section 7283.5.

(2) Before requesting records and conducting the audit permitted by subdivision (b) of Revenue and Taxation Code Section 7283.5, the Tax Administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base an estimate of the tax due. The Tax Administrator shall notify the selling operator of this estimate when requesting records for audit. If the selling operator fails to provide records in response to the request within thirty days after the serving or mailing of the estimate and record request, the Tax Administrator may issue a tax certificate in the amount of the estimate.

(3) By resolution, the City may set an administrative fee for issuance of any such certificate.

(d) If an operator who is liable for delinquent taxes or penalties under this article sells its business, its successor shall withhold a sufficient portion of the purchase price to satisfy the delinquency, unless the successor is in possession of a valid tax clearance certificate from the Tax Administrator. If the seller does not present such a receipt or notice within thirty (30) days after the successor commences business, the successor shall deposit the withheld amount with the Tax Administrator. If the successor fails to withhold a portion of the purchase price as required, the successor shall be liable to the City for payment of the amount the successor was required to withhold.

(Ord. No. 2005-09, § 2; Ord. 2004-19, § 6)