Chapter 3.20 — UNIFORM TRANSIENT OCCUPANCY TAX

This chapter shall be known as the "Uniform Transient Occupancy Tax Ordinance of the City of Oroville."

(Ord. 1057 § 1; Ord. 1166 § 1)

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

Director of finance. The director of finance of the city, the city's representative assigned the responsibility of assuring compliance with the provisions set forth in this chapter. Correspondence and payments delivered to the office of the director of finance shall be considered the same as delivered to the director of finance in person.

Hotel. Any structure, or any portion of any structure, or any improved parking area where electrical, water or waste disposal facilities are readily available, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes; and including but not limited to any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, campground, camper hotel or other facility offering temporary accommodations for camper trucks, camping trailers or other recreational vehicles; or any other similar structure or improved space or portion thereof.

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

Operator. 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 of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes 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.

Rent. 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.

Transient. 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 60 consecutive 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 60 days has expired. In the event that occupancy extends beyond 60 days, only the first 60 days shall be subject to the tax provided by this chapter. In determining whether a person is a transient, uninterrupted periods of time extending both prior to and subsequent to the effective date of the ordinance codified in this section shall be considered.

(Ord. 1057 § 2; Ord. 1166 § 2; Ord. 1559 § 1)

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City of Oroville, CA

OROVILLE CODE

§ 3.20.030

§ 3.20.060

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 9% 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 ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, payment of such tax shall be made directly to the director of finance.

(Ord. 1057 § 3; Ord. 1083 § 1; Ord. 1166 § 3; Ord. 1430 § 1; Ord. 1559 § 2)

No tax shall be imposed upon:

• A. Any official of a foreign country traveling in the United States.

• B. Any person beyond the 30-consecutive-day period provided for in this chapter. (Ord. 1057 § 4; Ord. 1166 § 4)

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. 1057 § 5; Ord. 1166 § 5)

Within 30 days after April 1, 1974, or within 30 days after commencing business, whichever is later, or within 30 days of any change in legal ownership, and in all cases annually thereafter during the month of December of each year, each operator of any hotel renting occupancy to transients shall register the hotel with the director of finance, the registration to be accompanied by payment of a $* fee for the initial registration, and $* for each annual renewal, and obtain from him or her 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:

• A. The name of the operator;

• B. The address of the hotel;

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

• D. The date upon which the certificate expires;

• E. "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax

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City of Oroville, CA

REVENUE AND FINANCE

§ 3.20.060

§ 3.20.080

Ordinance by registering with the Director of Finance for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Director of Finance. 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."

*** See Master Fee Schedule for current amount.**

(Ord. 1057 § 6; Ord. 1166 § 6; Ord. 1372 § 1)

Each operator shall, on or before the last day of the month following the close of each calendar month, or at the close of any shorter reporting period, which may be established by the director of finance, make a return to the director of finance, on forms provided by him or her, of the total rents charged and received (including the amounts exempted from this chapter) 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 director of finance; except, that if at the end of any month of any calendar quarter the total tax due for the month shall be less than $10.00, no return need be filed nor remittance made until the last day of the month following the month in which total taxes collected, but not reported, exceed $20.00, or until the last day of the month following the end of the calendar quarter, whichever is sooner. The director of finance may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to insure collection of the tax and he or she 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 city until payment thereof is made to the director of finance.

(Ord. 1057 § 7; Ord. 1166 § 7)

• 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 director of finance determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 100% 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 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. Remittances. Delinquent remittances shall include both penalty and interest as described

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City of Oroville, CA

OROVILLE CODE

§ 3.20.080

§ 3.20.100

above. Delinquent payments which are tendered and which do not include such penalty and interest may, at the discretion of the director of finance, be rejected and returned to the operator, in which event the tax is deemed not to have been paid until a new payment has been received which does include applicable penalty and interest. Acceptance of a delinquent payment which omits penalty and interest due does not constitute a waiver of those amounts which remain due and payable by the operator.

• F. Persistent Delinquency. If a delinquency persists more than 60 days, the penalties described in subsections A and B of this section shall, on the sixty-first day, commence to bear interest at the rate of one percent per month or fraction thereof in the same manner as the original tax on which they are based.

• G. 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. 1057 § 8; Ord. 1166 § 8)

If any operator shall fail or refuse to collect such tax and to make, within the time provided in this chapter, any report and remittance of such tax or any portion thereof required by this chapter, the director of finance shall proceed in such 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 director of finance 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 and 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 director of finance 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 director of finance 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 director of finance shall become final and conclusive and immediately due and payable. If such application is made, the director of finance shall give not less than 5 days written notice in the manner prescribed herein 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 director of finance 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 after 15 days unless an appeal is taken as provided in Section 3.20.100.

(Ord. 1057 § 9; Ord. 1166 § 9)

Any operator aggrieved by any decision of the director of finance with respect to the amount of such 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 of the determination of tax due. The council shall fix a time and place for hearing such appeal, and the city clerk shall give notice in

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City of Oroville, CA

REVENUE AND FINANCE

§ 3.20.100

§ 3.20.130

writing to such operator at his or her last known place of address. The findings of the 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.

(Ord. 1057 § 10; Ord. 1166 § 10)

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 3 years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for collection and payment to the city, which records the director of finance shall have the right to inspect at all reasonable times. In the event of a change in ownership, the transferor owner shall notify the director of finance in writing of such change and shall make available during normal business hours for the ensuing 30 days all records as may be necessary for a final determination of the amount of such tax as he or she may have been liable for the collection of and payment to the city.

(Ord. 1057 § 11; Ord. 1166 § 11)

• 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 may be 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 director of finance within 3 years of the date of payment. The claim shall be on forms furnished by the director of finance.

• 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 director of finance that the person from whom the tax has been collected was not a transient; provided, 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 city by filing a claim in the manner provided in subsection A of this section, but only when the tax was paid by the transient directly to the director of finance, or when the transient having paid the tax to the operator, establishes to the satisfaction of the director of finance 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 or her right thereto by written records showing entitlement thereto.

• (Ord. 1057 § 12; Ord. 1166 § 12)

Any tax required to be paid by any transient under the provisions of this chapter 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. Any person owing

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City of Oroville, CA

OROVILLE CODE

§ 3.20.130

§ 3.20.140

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.

(Ord. 1057 § 13; Ord. 1166 § 13)

• A. Any person violating any of the provisions of this chapter shall be guilty of a misdemeanor and shall be punishable therefor by a fine of not more than the amount outlined in the Master Fee Schedule or by imprisonment in the city jail for a period of not more than 6 months or by both such fine and imprisonment.

• B. Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the director of finance, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as aforesaid. 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, required by this chapter to be made, is guilty of a misdemeanor and is punishable as aforesaid.

• (Ord. 1057 § 14; Ord. 1166 § 14)

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City of Oroville, CA

REVENUE AND FINANCE

§ 3.24.010

§ 3.24.040