§ 3-4

This chapter shall be known as the "Uniform Transient Occupancy Tax Law of the County of Plumas".

(§ 75000, P.C.O.C., as added by Ord. 544)

For the purpose of interpreting this chapter, the following definitions are intended to be controlling:

(a)

"Lodging" shall mean any building, portion of a building, reserved outdoor space, or other premises rented for use by transients for overnight lodging. A "lodging" shall not include an "organized camp" as defined in Section 18897 of the State Health and Safety Code. A "lodging" shall refer to the following premises, among others but not exclusively: motel, hotel, inn, tourist home, bed and breakfast, rooming house, apartment house, mobile home park, recreational vehicle park, campground, or parking area.

(b)

"Occupancy" shall mean the use, or the right to use, any building, portion of a building, reserved outdoor space, or other premises for the purpose of overnight lodging.

(c)

"Operator" shall mean a person who holds the legal right to possess and control a lodging, or who owns or holds record title to a lodging.

(d)

"Person" shall mean a natural person acting as an individual or sole proprietorship, or any group or combination of natural persons, or any business entity such as a partnership, joint venture, association, club, corporation, trust, syndicate or other form of entity.

(e)

"Rent" shall mean the fee, charge, or other valuable consideration received by an operator as gross proceeds paid by a transient for lodging; also, "rent" shall refer to such receipts in the form of money or in- kind goods and services prior to any deduction for any reason whatsoever.

(f)

"Tax Administrator" shall mean the Treasurer and Tax Collector of the County.

(g)

"Transient" shall mean any person or group of persons having occupancy of a lodging for a period of thirty (30) consecutive calendar days or less, regardless of the form of agreement, license, permit, or entitlement. Any person or group actually occupying a lodging shall be deemed to be transient until the period of thirty (30) days has expired, unless there is an agreement in writing between the operator and the occupant that provides for a period of occupancy longer than thirty (30) days.

(§ 75001, P.C.O.C., as added by Ord. 544, as amended by Ord. 555, § 1, Ord. 88-686, eff. April 7, 1988, and § 2, Ord. 90-741, eff. October 16, 1990, operative November 1, 1990)

For the privilege of occupying a lodging within the unincorporated area of the County, each transient shall pay a tax in the amount of nine (9%) percent of the rent charged by the operator. Such tax shall constitute a debt owned by the transient to the County, and that debt can be satisfied only by payment in full to the operator or to the County. The transient shall pay the tax to the operator at the time that 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 termination of the lodging. If for any reason the tax due is not paid to the operator of the lodging, the Tax Administrator may require that such tax be paid directly to the Tax Administrator.

(§ 75002, P.C.O.C., as added by Ord. 544, as amended by § 1, Ord. 79-350, eff. January 1, 1980, and § 3, Ord. 90-741, eff. October 16, 1990, operative November 1, 1990)

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 provided for in this chapter; or

(b)

Any officer or employee of a foreign government, which officer or employee 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 the rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.

(§ 75003, P.C.O.C., as added by Ord. 544)

Each operator shall collect the tax imposed by the provisions of 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 of rent from the operator. No operator of a lodging shall advertise or state in any manner, whether directly or indirectly, that the tax, or any part of it, will be assumed or absorbed by the operator, or that it will not be added to the rent, or that any part will be refunded, except in the manner provided in this chapter.

(§ 75004, P.C.O.C., as added by Ord. 544, as amended by § 4, Ord. 90-741, eff. October 16, 1990, operative November 1, 1990)

Within ten (10) days after commencing business, each operator of a lodging, located within the unincorporated areas of the County, who rents occupancies to transients, shall register the lodging with the Tax Administrator. The Tax Administrator shall provide the operator with a "Transient Occupancy Registration Certificate" which shall be posted at all times in a conspicuous place at the lodging. The certificate shall include, but is not limited to, the following information:

(a)

The name of the operator;

(b)

The address of the lodging;

(c)

The date when the certificate was issued; and

(d)

A statement to the effect that the certificate means that the operator has registered for the purpose of collecting and remitting the tax, and that the certificate is not to be construed as a permit or authorization for any other purpose.

(§ 75005, P.O.C., as added by Ord. 544, as amended by § 1, Ord. 84-556, eff. March 8, 1984, and § 5, Ord. 90-741, eff. October 16, 1990, operative November 1, 1990)

(a)

Holding taxes in trust. All taxes collected by operators pursuant to this chapter shall be held in trust as taxes belonging to the County.

If the Tax Administrator determines that taxes held in trust are jeopardized by the commingling of nontaxable moneys, or for any other good reason that jeopardizes the full payment of taxes to the County, the Tax Administrator may require that the taxes collected be held in a separate account in the joint names of the operator and the County. In any event, failure by an operator to hold taxes in trust may subject the operator to prosecution for felony embezzlement of public funds and/or for a misdemeanor violation of this section as set forth in Section 3-4.14 of this chapter.

(b)

Reporting and remitting. Each operator shall make a timely report to the Tax Administrator of the total rents charged and received and of the full amount of taxes collected for transient occupancies. The report and payment of taxes shall be made on forms provided by the Tax Administrator.

The report and full payment shall be made 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 established by the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder, and may require additional information in the report, in order to ensure the timely and full payment of the taxes.

Failure to receive the proper forms from the Tax Administrator shall not relieve an operator from complying with the provisions of this chapter, nor shall it prevent the imposition of penalties when an operator fails to make full payment by the due date. When the due date for reporting and payment falls on a Saturday, Sunday, or County holiday, the due date shall be extended until 5:00 p.m. of the next business day.

(§ 75006, P.C.O.C., as added by Ord. 544, as amended by § 2, Ord. 88-686, eff. April 7, 1988)

(a)

Late registrations. Any operator who shall fail to obtain a registration certificate within the time specified by this chapter shall pay a penalty of Twenty-Five and no/100ths ($25.00) Dollars per certificate.

(b)

Original delinquencies. Any operator who shall fail to remit any tax imposed by the provisions of this chapter within the time required shall pay a penalty in the amount of ten (10%) percent of the amount of the tax in addition to the amount of the tax.

(c)

Continued delinquencies. Any operator who shall fail to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty in the amount of ten (10%) percent of the amount of the tax in addition to the amount of the tax and the ten (10%) percent penalty first imposed.

(d)

Fraud. If the Tax Administrator shall determine that the nonpayment of any remittance due pursuant to the provisions of this chapter is due to fraud, a penalty in the amount of twenty-five (25%) percent of the amount of the tax shall be added thereto, in addition to the penalties set forth in subsections (b) and (c) of this section.

(e)

Interest. In addition to the penalties imposed, any operator who shall fail to remit any tax imposed by the provisions of this chapter shall pay interest at the rate of one percent per month, on the amount of the tax, exclusive of penalties, attaching on the first day of the month in which the tax became delinquent and on the first day of each month thereafter to the time of payment. If the last day of a month falls on a Saturday, Sunday, or legal holiday, the additional one percent shall attach after 5:00 p.m. on the next business day.

(f)

Penalties and interest merged with tax. Every penalty imposed, and such interest as accrues, pursuant to the provisions of this section shall become a part of the tax required to be paid by the provisions of this chapter.

(§ 75007, P.C.O.C., as added by Ord. 544, as amended by § 1, Ord. 84-556, eff. March 8, 1984, and § 3, Ord. 88-686, eff. April 7, 1988)

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 the provisions of this chapter, the Tax Administrator shall proceed in such manner as he may deem best to obtain the facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he is able to obtain upon which to base the assessment of any such tax imposed and payable by any operator who has failed or refused to collect the tax and to make such report and remittance, the Tax Administrator shall proceed to determine and assess against such operator the tax,

interest, and penalties provided for by this chapter. In the event such determination is made, the Tax Administrator shall give 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, within ten (10) days after the service or mailing of such notice, may make an application in writing to the Tax Administrator 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 Administrator shall become final and conclusive and immediately due and payable. If such an application is made, the Tax Administrator shall give not less than five (5) days' written notice in the manner prescribed in this section to the operator to show cause at a time and place fixed in such 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 Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable after fifteen (15) days, unless an appeal is filed as provided in Section 3-4.10 of this chapter.

(§ 75008, P.C.O.C., as added by Ord. 544)

Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest, and penalties, if any, may appeal to the Board by filing a notice of appeal with the County Clerk within fifteen (15) days after the service or mailing of the determination of the tax due. The Board shall fix a time and place for hearing such appeal, and the County Clerk shall give notice in writing to such operator at his last known place of address. The findings of the Board shall be final and conclusive and shall be served upon the appellant in the manner set forth in Section 3-4.09 of this chapter for the service of a notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.

(§ 75009, P.C.O.C., as added by Ord. 544)

(a)

Records to be preserved. Each operator shall maintain, and preserve for a period of three (3) years, any and all records which identify the amount of transient occupancy taxes due the County. Such records include, but are not limited to, daily registration cards, daily and monthly ledgers, guest registration logs, and relevant State income tax information (Schedule C) showing receipts taxable by the County. Such records shall be maintained at the operator's place of business within the County and shall be made available for inspection and audit at reasonable times by the Tax Administrator or his designated representative. Wilful failure to maintain and preserve such records, or to make them available for inspection and audit, shall be punishable as set forth in Section 3-4.14 of this chapter.

(b)

Audit of records. The Tax Administrator or his designated representative shall conduct audits of the records (described in subsection (a) of this section) in order to verify compliance with the requirements of this

chapter. The operator's records and the auditor's records shall be permanently confidential records not subject to disclosure as public records.

If the operator fails to maintain, preserve, or make available adequate records for a complete audit, the Tax Administrator shall proceed as set forth in Sections 3-4.09 and 3-4.10 of this chapter to determine what additional payment of taxes, interest, and penalties is due the County. The determination shall be made on the basis of the following: (1) information made available by the operator; (2) occupancy rates for the hotel; and (3) historical occupancy rates for comparable hotels which are geographically proximate.

(c)

Additional payments following audits. When an audit results in additional payments due the County, the operator shall be notified of the total amount due, including penalties and interest as set forth in Section 3-