Hercules Municipal Code Art. 1 General Provisions

This Chapter shall be known as the "Uniform Transient Occupancy Tax Ordinance of the City of Hercules."

(Ord. 206 Div. 1 Art. 1 (part), 1985)

(a) Except as used in subsection (d) of this Section, "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.

(b)

"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, lodginghouse, roominghouse, apartment house, dormitory, public or private club, timeshare unit, mobile home or house trailer at a fixed location or other similar structure or portion thereof; or any space intended for transient occupancy by a camper, house trailer, motor home or recreational vehicle.

(c)

"Occupancy"

means the use or possession, or the right to the use or possession, of any room or rooms or portion thereof, or any space in any hotel for dwelling, lodging or sleeping purposes.

(d)

"Transient"

means any individual who exercises occupancy or is entitled to occupancy of a specific room or space 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 individual 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 providing for a longer period of occupancy of the room. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered.

(e)

"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 therefrom whatsoever.

(f)

"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 of any type or character is 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.

(g)

"Tax Administrator"

means the city Finance Director or designee.

(Ord. 206 Div. 1 Art. 1 (part), 1985)

Subarticle 2. Tax Imposed

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent (10%) of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. 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. 206 Div. 1 Art. 2, 1985; Ord. 447 § 1, 2001)