Article 3 — Real Property Transfer Taxes

This article shall be known as the "Real Property Transfer Tax Law of the City of Ojai." It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State.

(§ 1, Ord. 390, eff. January 1, 1968)

There is hereby imposed on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the City shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds $100 a tax at the rate of $0.275 cents for each $500 or fractional part thereof.

(§ 1, Ord. 390, eff. January 1, 1968)

Any tax imposed pursuant to the provisions of Section 8-1.302 of this article shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed, or issued.

(§ 1, Ord. 390, eff. January 1, 1968)

Any tax imposed pursuant to the provisions of this article shall not apply to any instrument in writing given to secure a debt.

(§ 1, Ord. 390, eff. January 1, 1968)

The United States, or any agency or instrumentality thereof, any state or territory or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to the provisions of this article with respect to any deed, instrument, or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor. (§ 1, Ord. 390, eff. January 1, 1968)

Any tax imposed pursuant to the provisions of this article shall not apply to the making, delivering, or filing of conveyances to make effective any plan of reorganization or adjustment:

• (a) Confirmed under the Federal Bankruptcy Act, as amended;

• (b) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subsection (m) of Section 205 of Title 11 of the United States Code, as amended;

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.306

§ 8-1.309

• (c) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subsection (3) of Section 506 of Title 11 of the United States Code, as amended; or

• (d) Whereby a mere change in identity, form, or place of organization is effected.

The provisions of this section shall only apply if the making, delivery, or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval, or change.

• (§ 1, Ord. 390, eff. January 1, 1968)

Any tax imposed pursuant to the provisions of this article shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subsection (a) of Section 1083 of the Internal Revenue Code of 1954, but only if:

• (a) The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code relating to the Public Utility Holding Company Act of 1935;

• (b) Such order specifies the property which is ordered to be conveyed; and

• (c) Such conveyance is made in obedience to such order.

• (§ 1, Ord. 390, eff. January 1, 1968)

• (a) In the case of any realty held by a partnership, no levy shall be imposed pursuant to the provisions of this article by reason of any transfer of an interest in a partnership or otherwise if:

  • (1) Such partnership (or another partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; and

  • (2) Such continuing partnership continues to hold the realty concerned.

• (b) If there is a termination of any partnership within the meaning of Section708 of the Internal Revenue Code of 1954, for the purposes of this article such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by such partnership at the time of such termination.

• (c) Not more than one tax shall be imposed pursuant to the provisions of this article by reason of a termination described in subsection (b) of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.

• (§ 1, Ord. 390, eff. January 1, 1968)

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City of Ojai, CA § 8-1.309

OJAI CODE

§ 8-1.311

The County Recorder shall administer the provisions of this article in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code of the State and the provisions of any County ordinance adopted pursuant thereto. (§ 1, Ord. 390, eff. January 1, 1968)

Claims for the refund of the taxes imposed pursuant to the provisions of this article shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State.

(§ 1, Ord. 390, eff. January 1, 1968)

The provisions of this article shall become operative upon the operative date of any ordinance adopted by the County pursuant to the provisions of Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State, or on January 1, 1968, whichever is the later.

(§ 1, Ord. 390, eff. January 1, 1968)

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.401

§ 8-1.407

Article 4 Uniform Transient Occupancy Tax

This article shall be known as the "Uniform Transient Occupancy Tax Law of the City of Ojai." (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Unless the context otherwise requires, the definitions set forth in this article shall govern the construction of this article.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

"Person" shall mean 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. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

"Hotel" shall mean any commercial establishment or any portion of any commercial establishment, which provides for the occupancy of transients for dwelling, lodging, or sleeping purposes, whether by the day, week, or month, and shall include any hotel, inn, motel, or commercial establishment of similar nature.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

"Occupancy" shall mean the use or possession, or the right to the use or possession, of any room, or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

"Transient" shall mean any person 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. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to August 26, 1971, may be considered.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

"Rent" shall mean the consideration charged, whether or not received, for the occupancy of space in a hotel, inclusive of resort fees, cancellation fees, parking fees, and other fees tied to the

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City of Ojai, CA

OJAI CODE

§ 8-1.407

§ 8-1.412

occupancy of a space in a hotel, valued in money, whether to be received in money, goods, labor, or otherwise, including all receipts, cash, credits, property, and services of any kind or nature, without any deduction therefrom whatsoever.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended by § 2, Ord. 907, eff. March 13, 2020)

"Operator" shall mean the person who is the 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 of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this article and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this article by either the principal or the managing agent, however, shall be considered to be compliance by both.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

"Tax Collector" shall mean the Tax and License Collector of the City as designated by the City Manager.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

For the privilege of occupancy in any hotel in the City, each transient shall be subject to and shall pay a tax which is a percentage of the rent. Such tax shall constitute a debt owed by the transient to the City, which tax shall be extinguished only by payment to the operator. The rate of such tax shall be 15% of the rent in total, divided into a general tax rate of 10% and a special tax rate of 5% for City capital improvement and maintenance projects, including street paving; and fire mitigation, code enforcement, and climate change mitigation, or such lower rates as may be established by the City Council by resolution.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended by Part 1, Ord. 511, eff. December 12, 1975, § 1, Ord. 626, eff. March 28, 1985, and § 3, Ord. 907, eff. March 13, 2020)

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 the transient to pay such tax directly to the Tax Collector.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Each operator shall collect the tax imposed by the provisions of this article to the same extent and at the same time as the rent is collected from every transient. The amount of the tax shall be charged separately from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. The operator of a hotel shall not advertise or state in any manner,

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.412

§ 8-1.417

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 article.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Every operator liable for the collection and payment to the City of any tax imposed by the provisions of this article shall keep and preserve, for not less than three years, all records which may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the City. The Tax Collector may inspect these records at any reasonable time. The operator shall make such records available at any reasonable time requested by the Tax Collector.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

On or before September 25, 1971, or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register such hotel with the Tax Collector. Upon such registration the Tax Collector shall issue to such operator a "Transient Occupancy Registration Certificate."

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

The operator shall post, and at all times keep posted, in a conspicuous place on the premises of the hotel the Transient Occupancy Registration Certificate.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

The Transient Occupancy Registration Certificate shall, among other things, state the following:

• (a) The name of the operator;

• (b) The address of the hotel;

• (c) The date upon which the certificate was issued; and

• (d) The following notice: "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Law by registering with the Tax Collector for the purpose of collecting from transients the transient occupancy tax and remitting such 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 applicable laws. This certificate does not constitute a permit."

• (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Each operator shall, on or before the last day of the month following the close of the calendar quarter, or at the close of any other reporting period which may be established by the Tax

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City of Ojai, CA

OJAI CODE

§ 8-1.417

§ 8-1.424

Collector, make a return to the Tax Collector, on forms provided by him or her, of the total rents charged and received and the amount of the tax collected for transient occupancies. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

At the time the return is filed, the operator shall remit the full amount of the tax collected to the Tax Collector. The Tax Collector may establish shorter, longer, or other reporting periods for any certificate holder if he or she deems it necessary or expedient in order to insure collection of the tax. The Tax Collector may require further information in the return. Returns and payments shall be due immediately upon cessation of business for any reason. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Every operator shall hold in trust, for the account of the City until payment thereof is made to the Tax Collector, all taxes collected by such operator.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Any operator who fails to remit any tax imposed by the provisions of this article within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Any operator who shall fail 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.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

If the Tax Collector determines that the nonpayment of any remittance due pursuant to the provisions of this article is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the other penalties provided for in this article. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

In addition to the penalties imposed, any operator who shall fail to remit any tax imposed by the provisions of this article shall pay interest at the rate of one-half (½) 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.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Every penalty imposed, and such interest as accrues, pursuant to the provisions of this article

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.424

§ 8-1.429

shall become a part of the tax required to be paid by the provisions of this article. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

If any operator shall fail or refuse to collect the tax and to make, within the time provided in this article, any report and remittance of the tax, or any portion thereof, required by this article, the Tax Collector shall proceed in such manner as he or she may deem best to obtain facts and information upon which to base his or her 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 article and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the Tax Collector shall proceed to determine and assess against such operator the tax, interest, and penalties provided for in this article.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

If the Tax Collector makes such a determination pursuant to the provisions of this article, he or she shall give a notice of the amount so assessed, either by serving such notice 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 business.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Within 10 days after the serving upon any operator of such notice, such operator may apply in writing to the Tax Collector for a hearing on the amount assessed. If an 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.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

If such an application is made, the Tax Collector shall give not less than five days' written notice in the manner prescribed in this article to the operator to show cause at a time and place fixed in the notice why the 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 in this article of such determination and 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 8-1.429 of this article.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Any operator or other person deeming themselves aggrieved by any decision of the Tax Collector with respect to the amount of the tax, interest and penalties, if any, may appeal to the Council by filing a notice of appeal with the City Clerk within 15 days of the serving or mailing

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City of Ojai, CA § 8-1.429

OJAI CODE

§ 8-1.435

of the determination of the tax due. Except as otherwise provided herein, appeals of decisions of the Tax Collector shall be subject to the provisions of Chapter 4 of Title 1 of this Code. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended by § 7, Ord. 708, eff. April 27, 1995)

Upon the filing of a notice of appeal, the City Clerk shall fix a time and place for hearing such appeal and shall give the appellant not less than five days' notice in writing, either personally or by mail, postage prepaid.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

At the time set for the hearing, or at the date to which the hearing may be continued by the Council, the Council shall hear the appellant and any other competent witnesses and decide whether the determination of the Tax Collector was correct or not and, if not, what tax, interest, or penalties, if any, are due to the City from the appellant. The Council may place any witnesses, including the appellant, under oath.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

The Council shall determine from the evidence what tax, interest, or penalties, if any, are due to the City from the operator. This decision shall be final and conclusive. The City Clerk shall serve a copy of the decision upon the appellant and the operator, if the appellant is someone other than the operator, either personally or by mail, postage prepaid. Any amount due shall be immediately due and payable upon service of the notice.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended by § 8, Ord. 708, eff. April 27, 1995)

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 pursuant to the provisions of this article, the operator so paying may have such amount applied to subsequent taxes due, or such amount may be refunded as provided in this article if, within three years after the date of payment, the operator files with the Tax Collector in writing a claim therefor. In such claim the operator shall state, under penalty of perjury, the specific grounds and specific facts upon which the claim is founded. Such claims shall be on forms furnished by the Tax Collector. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

An operator may take as credit against subsequent taxes 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 was collected was not a transient and that 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. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.435

§ 8-1.440

When an operator establishes a right to a credit as provided in this article and also shows to the satisfaction of the Tax Collector either that he no longer is operating a hotel in the City or will cease such operation before the credit can be applied, and files a proper claim therefor, in lieu of such credit the City shall refund to such operator the amount overpaid, paid more than once, or erroneously or illegally collected or received.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

A transient or other guest of a hotel may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in this article if the tax was paid by the transient or other guest directly to the Tax Collector, or if the transient or other guest has paid the tax to the operator, and establishes to the satisfaction of the Tax Collector that the transient or other guest has been unable to obtain a refund from the operator who collected the tax.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

A refund shall not be paid pursuant to the provisions of this article unless the claimant establishes his right thereto by written records showing that he is entitled thereto. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Any tax required to be paid by any transient pursuant to the provisions of this article shall be deemed a debt owed by the transient 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. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Any person owing money to the City pursuant to the provisions of this article shall be liable to an action brought in the name of the City for the recovery of such amount. (§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971)

Any violation of the provisions of this article shall be an infraction. The following violations shall also constitute misdemeanors, and any person committing any such violation may be charged either with an infraction or a misdemeanor:

• (a) Failure or refusal to register as required by this article;

• (b) Failure or refusal to furnish any return required to be made or refusal to furnish a supplemental return or other data required by the Tax Collector;

• (c) Rendering a false or fraudulent return;

• (d) Making any false or fraudulent report or claim required by this article with intent to defeat

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City of Ojai, CA § 8-1.440

OJAI CODE

§ 8-1.442

or evade the determination of any amount due; and

• (e) Collecting the tax due pursuant to the provisions of this article from any transient and failing to pay the same to the City.

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971, as amended by Part 3, Ord. 508, eff. July 24, 1975)

(§ 1, Ord. 433, eff. August 26, 1971; tax operative October 1, 1971; repealed by Part 4, Ord. 508, eff. July 24, 1975)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the City or an officer thereof to prevent or enjoin the collection of taxes sought to be collected pursuant to this chapter and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.

(Ord. 809, § 1, eff. October 22, 2009)

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.501

§ 8-1.503