Sec. 12-13. - Collection of tax by operator-advertisements of assumption of tax, etc.,…

Each operator shall collect the tax imposed by this article 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 lodging 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 by this article.

(Ord. No. 5823, § 2, 1-6-2009.)

Sec 12-14. - Registration.

In order that the county will have an accurate record of parties collecting transient occupancy tax, each lodging operator will be required to register as hereinafter provided.

(a)

Prior to commencing business each operator of any lodging renting occupancy to transients shall register such lodging with the tax collector, submitting any information deemed necessary by the tax collector, including, but not limited to, the following:

(1)

Name of lodging facility;

(2)

Type of lodging facility (hotel, motel, campground, bed and breakfast, etc.);

(3)

Type of ownership (individual, corporation, partnership, etc.);

(4)

Name of owner and/or operator (if corporation or partnership names of officers or partners);

(5)

Name, address and phone number of person preparing reports and remittances;

(6)

Mailing and physical addresses of lodging facility;

(7)

Mailing address of corporate or partnership office(s);

(8)

Phone number of facility and operator;

(9)

Starting date of business;

(10)

Number, type and rental rate of lodging units within lodging facility;

(11)

Authorized signature and date;

(12)

If registration information is submitted by a rental agency, a listing of other lodging properties managed by that rental agency.

The operator shall also obtain from the tax collector a registration certificate to be at all times posted in a conspicuous place on the premises. Registration certificate shall, among other things, state the following:

(1)

Name and address of the lodging;

(2)

Name of the operator;

(3)

Name and address of owners;

(4)

Registration certificate number and date issued.

(b)

The registration certificate is not transferable, and is to be returned to the tax collector upon sale of property or cessation of business along with the final remittance of transient taxes due.

(c)

The operator named on the face of this registration certificate shall be responsible to collect 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 lodging without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department, or office in this county.

(d)

It shall be the responsibility of the owner of the lodging to report in writing all changes of operators or operations to the tax collector immediately including, but not limited to, any change in operations, mailing address, number of rooms, or changes in ownership.

(e)

A registration certificate may be revoked by the tax collector upon failure to comply with any provision of this article. Revocation by the tax collector may be appealed to the board of supervisors as provided in Section 12-21. An appeal of revocation as provided herein will stay the revocation until the board of supervisors issues its decision.

(f)

Operation without a valid registration certificate shall be a misdemeanor and shall be punishable as provided by Section 1-7 of Sonoma County Code. Each day of operation without a valid registration certificate shall be deemed to be a separate offense.

(g)

The registration certificate number shall be included on all contracts, rental agreements, advertising materials and websites.

(Ord. No. 6391, § II, 10-4-2022; Ord. No. 5823, § 2, 1-6-2009.)