Monterey Municipal Code § 35-15 Reporting and remitting of collections

a.Each operator of a visitor accommodation facility shall, on or before the 15th day of each month, remit the full amount of taxes collected for the previous month with a completed return form provided by the City. Returns are timely if received on or before the 15th or if postmarked by the 15th. In the event that the due date falls on Saturday, Sunday or a holiday, the due date will become the first working day following the Saturday, Sunday or holiday. Failure of the City to provide a return form does not excuse the operator from the obligation to timely remit the tax pursuant to this Article.

b.The Finance Director may establish shorter reporting periods for any visitor accommodation facility if deemed necessary in order to ensure collection of the tax and may require further information in the return. The Finance Director may also require that an operator who is delinquent in payment of this tax be placed on a direct deposit system with taxes collected deposited directly into the City of Monterey’s bank account on a monthly, weekly, or daily basis.

c.All taxes collected by an operator pursuant to this Article are considered public monies and the sole and separate property of the City from the time of collection and shall be received and held in trust for the account of the City until payment is made by the operator to the Finance Director. (Ord. 3659 § 3, 2023; Ord. 3636 § 4, 2021; Ord. 3245 § 2, 1999)

Whenever an operator ceases to operate or otherwise sells or disposes of their business, any tax payable to the City shall become due and payable within ten days of cessation of business, and the operator shall immediately make a report and pay the tax due. If the operator fails to pay the tax due within ten days of cessation of business, and the business was sold or transferred to a successor, the successor shall be liable to the City for the amount of tax due and any penalty. Either the seller or the purchaser may satisfy the tax obligation owed to the City within 10 days of cessation of business, but the successor operator is ultimately responsible for the tax. (Ord. 3636 § 5, 2021)