Redwood City Municipal Code § 32.75 Imposition; Amount; Where Payable

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged by the operator. Said 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'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 administrator may require that such tax shall be paid directly to the tax administrator.

(Ord. No. 1265, § 1; Ord. No. 1458, § 1, 6-29-70; Ord. No. 1601, § 1, 6-3-74; Ord. No. 1755, § 1, 6-26-78; Ord. No. 1767, § 1, 11-20-78; Ord. No. 2259, § 1, 12-01-03)

(Ord. No. 2371, § 1, 12-5-11)

The taxes and penalties collected and received pursuant to this Article may, from time to time, be appropriated to any lawful purpose by the Council.

(Ord. No. 1767, § 2, 11-20-78; Ord. No. 1824, § 1, 7-14-80)

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 herein provided;

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 provision of Federal law or international treaty.

D. No exemption shall be granted except upon a claim therefor made at the time rent is collected under penalty of perjury upon a form prescribed by the Tax Administrator.

(Ord. No. 1265, § 1)

Each operator shall collect the tax imposed by this Article to the same extent and at the 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. No. 1265, § 1)

Within thirty (30) days after the effective date of this Article, or with thirty (30) days after commencing business, whichever is later each operator of any hotel renting occupancy to transients shall register said hotel with the tax administrator and obtain from him a "Transient Occupancy Registration Certificate" to be at all times posted in a conspicuous place on the premises. Said 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. "This Transient Occupancy Registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. 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."

There shall be no fee for such certificate.

(Ord. No. 1265, § 1)

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 Tax Administrator, make a return to the Tax Administrator, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupancies for that calendar quarter or reporting period. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax and he 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 Article shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator.

(Ord. No. 1265, § 1)

Compliance with the provisions of this Article by either the operator or the hosting platform shall be considered to be compliance by both, and noncompliance by either shall be considered noncompliance by both. Specifically, all hosting platforms collecting the transient occupancy tax shall have the same obligations as any operator under Section 32.78 when collecting on behalf of any operator. To comply with Section 32.78, a hosting platform shall register in its own name and post its Transient Occupancy Registration Certificate on its website, if applicable. Operators that only use a hosting platform for providing lodging to transients shall not be required to register separately with the tax administrator or post a Transient Occupancy Registration Certificate on-site so long as such hosting platform used by the operator has registered pursuant to Section 32.78.

(Ord. No. 2442, § 6, 2-26-18; Ord. No. 2562, § 4(Exh. A), 7-27-26)