Chapter 3.32 — UNIFORM TRANSIENT OCCUPANCY TAX

This chapter shall be known as the uniform transient occupancy tax ordinance. (Prior code § 9-2.1; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

As used in this chapter:

"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, when so occupied, intended or designed.

"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, and "occupy" means to have such use, possession or right.

"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 or her functions 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 or her 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.

"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.

"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.

"Tenant" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement.

"Transient" means any tenant who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 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 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy; provided, however, that persons making their regular residence in and occupying a room or rooms as tenant for rental periods of not less than one week in a hotel which does not rent or offer to rent rooms for lesser periods and which does not hold itself out as a motel or hotel shall not be deemed a transient. 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.

(Prior code § 9-2.2; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

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City of Norwalk, CA

REVENUE AND FINANCE

§ 3.32.030

§ 3.32.060

For the privilege of occupancy in any hotel or motel, each transient (guest) is subject to and shall pay a tax in the amount of 10%. This tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or 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 Finance Director may require that such tax shall be paid directly to the Finance Director.

(Prior code § 9-2.3; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

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 City to impose the tax provided in this chapter;

• B. Any Federal or State of California officer or employee when on official business;

• C. Any officer or employee of a foreign government who is exempt by reason of express provisions 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 Finance Director.

(Prior code § 9-2.4; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

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 each 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 provided in this chapter. Any operator failing or refusing to collect any tax imposed by this chapter shall be liable for the full amount thereof, and shall remit the same to the Finance Director at the same time as taxes collected are required to be so remitted by Section 3.32.070. (Prior code § 9-2.5; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

Within 30 days after the effective date of this chapter, or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the

Finance Director and obtain from him or her a "Transient Occupancy Registration Certificate," which certificate shall thereafter be at all times posted in a conspicuous place on the premises. Such certificate shall among other things, state the following:

• A. The name of the operator, and of the managing agent, if any;

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City of Norwalk, CA § 3.32.060

NORWALK CODE

§ 3.32.080

• B. The address of the hotel;

• C. The date upon which the certificate was issued;

• D. The following statement:

This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Tax Ordinance of the City of Norwalk by registering with the Finance Director of the City of Norwalk for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Finance Director. 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 applicable local laws, including, but not limited to, those requiring a permit or business license from any department or office of this City. This certificate does not constitute a permit or business license. (Prior code § 9-2.6; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

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 Finance Director as provided in this chapter, make a return to the Finance Director, on forms provided by him or her, of total rents charged and received and the amount of tax collected for transient occupancy, and shall also report the total rents charged upon which it is claimed no transient occupancy tax was or is due. At the time the return is filed, the full amount of the tax collected shall be remitted to the Finance Director. The Finance Director may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to insure collection of the tax; provided that, such certificate holder has established a record of being delinquent in reporting and/or remitting taxes accruing hereunder, and the Finance Director may also establish such shorter reporting periods for any certificate holder upon request therefrom. (Prior code § 9-2.7; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

• A. Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 10% 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 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.

• C. Fraud. If the Finance Director determines that the nonpayment of any remittance due under this chapter is due to fraud on the part of such operator, his or her agents or employees, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in subsections 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.

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City of Norwalk, CA

REVENUE AND FINANCE

§ 3.32.080

§ 3.32.110

• E. Penalties Merged with Tax—Waiver. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be paid. Any penalty may, for good cause, be waived; provided that, a report thereof is made to the City Council.

(Prior code § 9-2.8; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

If any operator shall fail or refuse to collect the tax or to make, within the time provided in this chapter, any report and/or remittance of such tax or any portion thereof required by this chapter, the Finance Director shall proceed in such a manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due as soon as the Finance Director shall procure such facts and information as he or she 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 or to make such report and remittance, he or she 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 Finance Director 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 or her last known place of address. Such operator may, within 10 days after the serving or mailing of such notice, make application in writing to the Finance Director 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 Finance Director shall become final and conclusive and immediately due and payable by such operator. If such application is made, the Finance Director shall give not less than five days written notice in the manner prescribed in this chapter to the operator to show cause at a time and place fixed in such notice why such 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 Finance Director shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this chapter of such determination and of the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 3.32.100. (Prior code § 9-2.9; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

Any operator aggrieved by any decision of the Finance Director with respect to the amount of such tax, interest and penalties may appeal to the City Council by filing a notice of appeal with the City Clerk within 10 calendar days of the serving or mailing of the determination of tax due. The City Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such operator at his or her last known place of address or at the address designated in the notice of the appeal. The findings of the

City Council 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 thereof. (Prior code § 9-2.10; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

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City of Norwalk, CA § 3.32.110

NORWALK CODE

§ 3.32.140

It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three years, all records which may be necessary to determine the amount of such taxes as may have accrued to the City and for the collection or payment of which such operator is responsible. The Finance Director shall have the right to inspect such records at all reasonable times, but shall hold the same in confidence and utilize the same only for the purposes of this chapter.

(Prior code § 9-2.11; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

• 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 City under this chapter it maybe refunded as provided in subsections 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 Finance Director within three years of the date of payment. The claim shall be on forms furnished by the Finance Director.

• B. An operator may claim a refund or take as a credit against taxes collected and to be remitted the amount previously overpaid, paid more than once, or paid after being erroneously or illegally collected or received when it is established in a manner prescribed by the Finance Director 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 to be refunded or credited, if collected from a tenant or other person, has either been refunded to such person or credited to rent subsequently payable by such person to the operator.

• C. A tenant may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection A of this section, but only when tax was paid by the tenant directly to the Finance Director, or when the tenant, having paid the tax to an operator, establishes to the satisfaction of the Finance Director that the tenant has applied for and 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 or her right thereto by written records showing entitlement thereto.

• (Prior code § 9-2.12; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

Any tax required to be paid by any transient or operator under the provisions of this chapter shall be deemed a debt owed by such transient or operator to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount, which remedy shall be in addition to all other remedies, civil or criminal, provided by law, including the provisions of this Code.

(Prior code § 9-2.13; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

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City of Norwalk, CA

REVENUE AND FINANCE

§ 3.32.140

§ 3.32.140

Any operator or other person who fails to register as required in this chapter, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data reasonably required by the Finance Director, or who renders a false or fraudulent return or claim, or who fails to permit reasonable inspection by the Finance Director of his or her records as provided in this chapter, is guilty of a misdemeanor. 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, which determination is required by this chapter to be made, is guilty of a misdemeanor.

(Prior code § 9-2.14; Ord. 06-1568, Exh. A, 2006; Ord. 21-1722 § 2)

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City of Norwalk, CA

REVENUE AND FINANCE

§ 3.36.010

§ 3.36.030

CHAPTER 3.36 UTILITY USERS TAX

Note: Prior history: Prior code §§ 9-4.2—9-4.16 and Ords. 1486, 1505, 1517, 1541 and 07-1586.