Sutter County Municipal Code Ch. 150 Hotel/Motel Surcharge

The definitions set forth below govern the construction of this chapter.

County means the County of Sutter.

Hotel/Motel means a structure or any portion of it located within the unincorporated area of the county that is occupied or intended for occupancy by transients for dwelling, lodging, or sleeping purposes for periods of 30 days or less and includes but is not limited to any hotel, inn, bed and breakfast inn, tourist home, motel, studio hotel, bachelor hotel, lodging house, rooming house, dormitory, public or private club, and mobile home or house trailer at a fixed location used for the purpose of transient lodging.

Occupancy means the temporary use or possession or the right to the use or possession for a period of 30 days or less of a room in any hotel/motel.

Operator means the person who is the proprietor of a hotel/motel whether as owner, lessee, sub-lessee, mortgagee in possession, licensee, agent, or in any other capacity.

Rent means the consideration charged, whether or not received, for the occupancy of a room or space in a hotel/motel.

Transient means person who occupies or is entitled to occupy a hotel/motel, or portion thereof, for a period of 30 consecutive calendar days or less. Portions of a calendar day shall be counted as a full day. A person occupying space in a hotel/motel shall be deemed a transient until 30 days have expired unless the operator and the occupant enter into a written contract providing for a longer period of occupancy.

(a) Each transient occupying a hotel/motel shall pay a surcharge in the amount of 10% of the rent charged by the operator.

(b) The surcharge constitutes a debt owed by the transient to the county, which may be satisfied only by payment to the operator or to the county. The transient shall pay the surcharge to the operator of the hotel/motel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the surcharge shall be paid with each installment. If the surcharge is not paid to the operator, the county may require that it be paid directly to the county.

The surcharge shall not be imposed upon:

(a) An officer or employee of a foreign government who is exempt by reason of express provisions of federal law or international treaty.

(b) A person placed in a hotel/motel by the Red Cross during an emergency or disaster.

(c) A federal, state, or local government employee who is traveling on official business.

No exemption shall be granted except upon a claim under penalty of perjury made at the time rent is collected, using a form prescribed by the county.

Each operator shall collect the surcharge at the same time that the rent is collected. The amount of the rent and surcharge shall be separately stated. No operator of a hotel/motel shall advertise or state in any manner, whether directly or indirectly, that the surcharge or any part thereof will be assumed or absorbed by the operator or that it will not be added to the rent.

The board of supervisors shall adopt administrative policies for the collection, processing, and enforcing of this ordinance.

Within 30 days after commencing business, each operator of a hotel/motel shall register it with the county and obtain a "Hotel/Motel Registration Certificate" to be posted at all times in a conspicuous place on the premises. The certificate shall state:

(a) The name of the operator;

(b) The address of the hotel/motel;

(c) The date when the certificate was issued; and

(d) The following text:

"This Hotel/Motel Registration Certificate signifies that the person named on its face has fulfilled the requirements of the hotel/motel ordinance by registering with the County of Sutter for the purpose of collecting from transients the hotel/motel surcharge and remitting it to the County."

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 county, make a return to the county, on forms provided, of the total rent rates charged and received and the amount of surcharge collected for transient occupancies. At the time the return is filed, the full amount of the surcharge collected shall be remitted to the county. The county may establish shorter reporting periods for any operator if the county deems it necessary in order to ensure collection of the surcharge. Returns and payments are due immediately upon cessation of business for any reason. All surcharges collected by operators shall be held in trust for the county until payment is made.

(a) Original Delinquency. An operator who fails to remit any surcharge within the time required shall pay a penalty of 10% of the amount of the surcharge.

(b) Continued Delinquency. An operator who fails to remit any delinquent remittance on or before 30 days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of 10% of the amount of the surcharge.

(c) Fraud. If the county determines that the nonpayment of any remittance due is because of fraud, a penalty of 25% of the amount of the surcharge shall be added in addition to the penalties required under subsections (a) and (b).

(d) Interest. In addition to the penalties, an operator who fails to remit the surcharge shall pay interest at the rate of 1% per month or fraction thereof on the amount of the surcharge, exclusive of penalties, from the date when the remittance first became delinquent until paid.

(e) Penalties Merged with Surcharge. Every penalty imposed and interest that accrues shall become a part of the surcharge.

(a) If an operator fails or refuses to collect the surcharge or to make a timely report and remittance of the surcharge, the county shall determine the amount due.

(b) Upon such determination, the county shall provide notice to the operator of the amount due by personal service on the operator or by depositing it in the Untied States mail, postage prepaid. The notice shall be effective when personally served or when mailed.

(c) Within 20 days after the effective date of service, the operator may apply to the county in writing for a hearing on the amount assessed. If no application is made within the 20 day period, the amount due shall be deemed final and conclusive.

(d) Within 15 days after receiving the application, the county shall give notice in the manner prescribed above of the time and place of the hearing. The hearing shall be held within 45 days after the application is received. At the hearing, the operator may appear and offer evidence why the surcharge, interest, or penalties should not be paid. Within 15 days after the hearing, the county shall determine the proper amount to be remitted and give notice in the manner prescribed above to the operator of the determination of the amount of surcharge, interest, and penalties. The decision shall be final and conclusive.

Each operator liable for the collection and payment of the surcharge shall keep and preserve for a period of three years all records that are necessary to determine the amount of the surcharge.

A surcharge required to be paid by a transient shall be deemed a debt owed by the transient to the county. Any surcharge collected by an operator which is not paid to the county or any surcharge not collected shall become a debt owed by the operator to the county. Any person owing money to the county shall be liable in an action brought in the name of the county for the recovery of such amount.

The board of supervisors may amend this ordinance except as to the amount of the surcharge.

A person, firm, corporation, or partnership that willfully violates any of the provisions of this chapter shall be guilty of a misdemeanor or infraction, except that nothing herein shall be deemed to bar any legal, equitable, or summary remedy that the county may have.

(Adopted by a vote of the people on 11/7/00; vote certified 11/21/00; Ord. 1311, Sec. 1; Filed June 13, 2001)