Marin County Municipal Code Ch. 3.05 Uniform Transient Occupancy Tax

This chapter shall be known as the uniform transient occupancy tax of the county of Marin.

(Ord. 1520 § 1 (part), 1966)

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

(a) "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 licensed or subject to being licensed as a hotel or motel by any state law or local ordinance and 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, dormitory, public or private club, mobile home or house trailer or house trailer tie down pad at a fixed location, or houseboats or berthing facilities or other similar structures or portions thereof, or any place advertised by any person that rents rooms by day, week or month to the public.

"Hotel" does not mean any of the following: Any hospital, sanitarium, medical clinic, convalescent home, rest home, home for aged people, foster home or other similar facility operated for the care or treatment of human beings; any asylum, jail, prison, orphanage or other facility in which human beings are detained and housed under legal restraint; any housing owned or controlled by an educational institution and used exclusively to house students, faculty or other employees, and any fraternity or sorority house or similar facility occupied exclusively by students and employees of such educational institution, and officially recognized or approved by said educational institution; any housing operated or used exclusively for religious, charitable or education purposes by an organization having qualifications for exemptions from property taxes under the laws of California; any housing owned by a governmental agency and used to house its employees or for governmental purposes; any camp as defined in the Labor Code or other housing furnished by an employer exclusively for employees; or any occasional rental of a single family residence or apartment to transients if said residence or apartment is not advertised for transient occupancy or is not required to be licensed for use as a motel or hotel, or is not in the proper zone for maintenance of a hotel or motel.

(c) "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.

(d) "Transient" means any person using a hotel or exercising occupancy or who is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days, whether continuously or in interrupted periods, or less, unless legal residency in the county is established at the commencement of said thirty-day period. Portions of calendar days shall be counted 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 agreement in writing between the operator and the occupant providing for a longer period of occupancy.

(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 function through a managing agent or any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose 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 collector" means the duly authorized and constituted treasurer-tax collector of the county and all of the municipalities therein. In the event state law is, at any time, changed to provide for collection of the tax imposed herein by officials of the State of California, "tax collector" shall thereafter mean such person or agency as may be designated by applicable state law.

(Ord. 1520 § 1 (part), 1966)

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. The 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 collector may require that such tax shall be paid directly to the tax collector.

(Ord. 3412 § I, 2004: Ord. 3054 § 1, 1991: Ord. 2356 § 1, 1978: Ord. 2106 § 1, 1974: Ord. 1643 § 1, 1968: Ord. 1520 § 1 (part), 1966)

(a) Notwithstanding the tax imposed by Section 3.05.030 and in addition thereto, commencing on January 1, 2019, for the privilege of occupancy in any hotel or campground in the West Marin Transient Occupancy Tax Area, each transient is subject to and shall pay an additional tax in the amount of four percent of the rent charged by the operator. The 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 or campground 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 or campground.

(b) "West Marin Transient Occupancy Tax Area" means the area of unincorporated Marin County from Muir Beach to Dillon Beach and includes Nicasio, eastward to the top of Big Rock ranch, including San Geronimo Valley to the top of White's Hill, but excludes other unincorporated areas of Marin County, as depicted by the West Marin Transient Occupancy Map attached to this ordinance as Exhibit A, as defined in the list of tax rate areas attached to this ordinance as Exhibit B.

(c) "Campground" means any park or real property where a person may locate a tent, trailer, tent trailer, pick-up, camper, or other similar temporary structure for the purposes of lodging, dwelling, or sleeping, whether or not water, electricity, or sanitary facilities are provided. A campground shall not include any park or real property owned by the State of California or the federal government of the United States of America.

(d) For the purposes of Section 3.05.035 only, "transient" means any person using a campground or exercising occupancy or who is entitled to occupancy of a campground, in addition to the definition of "transient" as set forth in Section 3.05.020(d).

(e) For the purposes of Section 3.05.035 only, "operator" means the person who is proprietor of the campground, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity, in addition to the definition of "operator" as set forth in Section 3.05.020(f). The managing agent of a campground shall be treated in the same manner as a managing agent set forth in Section 3.05.020(f).

(Ord. No. 3692, § 3, 2018)

Editor's note— Exhibits A and B are not set out herein at length but are on file for public review in the offices of the county.

No tax shall be imposed upon:

(a) 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.

(b) 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 therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax collector.

(Ord. 1520 § 1 (part), 1966)

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. 1520 § 1 (part), 1966)

Within sixty days after the effective date of the ordinance codified in this chapter 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 collector and obtain from him a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. The 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 collector for the purpose of collecting from transients the transient occupancy tax and remitting the 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. 1520 § 1 (part), 1966)

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 collector, make a return to the tax collector, 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 collector. The tax collector 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 collector.

(Ord. 1520 § 1 (part), 1966)

(a) 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.

(b) 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 due and the ten percent penalty first imposed.

(c) Fraud: If the tax collector 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 subparagraphs (a) and (b) of this section.

(d) 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.

(e) 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 herein required to be paid.

(Ord. 1520 § 1 (part), 1966)

If any operator shall fail or refuse to collect said tax and to make, within the time provided in this chapter, and report any remittance of the tax or any portion thereof required by this chapter, the tax collector 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 collector shall procure 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 same 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 collector 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 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. If such application is made, the tax collector 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 said notice why said 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 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 in fifteen days unless an appeal is taken as provided in Section 3.05.100.

(Ord. 1520 § 1 (part), 1966)

Any operator aggrieved by any decision of the tax collector with respect to the amount of such tax, interest and penalties, if any, may appeal to the board of supervisors by filing a notice of appeal with the clerk of the board of supervisors within fifteen days of the serving or mailing of the determination of tax due. The board of supervisors shall fix a time and place for hearing such appeal, and the clerk of the board of supervisors shall give notice in writing to such operator at his last known place of address. The findings of the board of supervisors 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. 1520 § 1 (part), 1966)

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 collector shall have the right to inspect at all reasonable times.

(Ord. 1520 § 1 (part), 1966)

(a) 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 subparagraph (b) and (c) of this section 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 collected and remitted the amount overpaid, paid more than once or on forms furnished by the tax collector.

(b) 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 collector 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.

(c) 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 collector, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the tax collector that the transient has been unable to obtain a refund from the operator who collected the tax.

(d) 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. 1520 § 1 (part), 1966)

(a) Any tax required to be paid by a transient under the provisions of this chapter shall be deemed a debt owed by the transient to the county. Any such tax collected by an operator which has not been paid to the county shall be deemed 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 for the recovering of such amount.

(b) If any person fails to pay any taxes, penalty or interest owed to the county under this chapter when due, the tax collector may, within four years from date payment was first due, record a certificate of taxes, penalty and interest due with the Marin County Recorder. The certificate shall state the amount of tax, penalties and interest due, the operator's name and last known address, and that the tax collector has determined the amount due pursuant to this chapter. From the time the certificate is recorded the amount due at the time the certificate is recorded plus any accrued interest constitutes a lien upon all real and personal property located in Marin County owned by the operator named in the certificate. The lien also attaches to any property the operator acquires after the certificate is recorded until the lien expires. The lien has the force, effect and priority of a judgment lien and shall continue for ten years from the time the certificate is filed unless the lien is released or discharged.

(c) At any time within the three years after the tax collector has recorded a certificate under subsection (b) the tax collector may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the county under this chapter. The warrant shall be directed to any sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The tax collector may pay or advance to the sheriff the same fees, commissions and expenses for his services as are provided by law for similar services pursuant to a writ of execution.

(Ord. 1520 § 1 (part), 1966)

(Ord. No. 3696, § 2, 2018)

(a) If an operator who is liable for taxes, penalties or interest under this chapter sells, transfers or otherwise disposes of its interest in a hotel, the purchaser shall notify the tax collector of the date of sale at least thirty days before the sale or, if the agreement to sell the hotel provides for a sale date sooner than thirty days, the purchaser shall notify the tax collector immediately after entering the sales agreement. The purchaser shall withhold a portion of the purchase price at the time of sale that is sufficient to pay the tax collector the full amount the operator owes unless the operator produces a receipt from the tax collector showing that the tax, penalty or interest has been paid in full or produces a certificate from the tax collector stating that no amount is due.

(b) If the purchaser of a hotel fails to withhold from the purchase price an amount sufficient to pay an operator's liability for unpaid taxes, penalties or interest, the purchaser shall become jointly and severally liable for the amount owed the county by an operator. Within ninety days after the tax collector receives a written request from the purchaser for a certificate of registration the tax collector shall either issue the certificate or send notice to the purchaser of the amount that the purchaser shall pay in order for the tax collector to issue the certificate; or request the current owner of the property to make available the records for the purpose of conducting an audit regarding the transient occupancy taxes that may be due and owing. The tax collector shall complete the audit on or before ninety days after the date that the current or former owner's records are made available, and issue a tax clearance certificate within thirty days of completing the audit.

(Ord. No. 3696, § 3, 2018)

All moneys, including taxes and penalties, collected by the tax collector pursuant to this chapter shall be deposited in the general fund to be disbursed by the board of supervisors for county governmental purposes.

(Ord. 2635, 1981: Ord. 1520 § 1 (part), 1966)

Editor's note— Ord. No. 3696, § 4, adopted Aug. 7, 2018, repealed § 3.05.150, which pertained to violations—misdemeanor and derived from Ord. 1520, § 1(part), adopted in 1966.