Vacaville Municipal Code § 3.16.010 Definitions

[1]

For statutory provisions authorizing local taxes on transient occupancies, see Rev. and Tax. Code §§7280 and 7281.

Two sections in Ordinance 613 are numbered 4 and 5.

Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:

"Hotel"

means any structure or any portion of any structure that is occupied or intended or designated for occupancy by transients for dwelling, lodging or sleeping purposes, including 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 or other similar structure or portion thereof.

"Occupancy"

means the use or possession or the right to the use or possession of any room or rooms or portion thereof in any hotel for dwelling, lodging or sleeping purposes.

"Operator"

means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, contractor, subcontractor, licensee or any other capacity. Where the operator performs their 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 their 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.

"Person"

means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.

"Rent"

means 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, services, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction whatsoever.

"Short-term rental"

means any dwelling unit, or any portion thereof, rented or offrered for rent to a transient for a period of fewer than 30 consecutive calendar days, where such occupancy is subject to, or would be subject to upon full compliance with, the tax imposed under this chapter.

"Short-term rental facilitator"

means any person or entity that, for compensation, and through a marketplace, whether physical or electronic, including but not limited to an online platform, website, or application, facilitates the occupancy of a short-term rental in which that person holds no ownership interest, by performing activities such as listing the rental, processing payments, setting prices, or taking reservations.

"Tax Administrator"

means the Director of Finance or such other person as the City Manager may, from time to time, designate.

"Transient"

means 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 30 consecutive calendar 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 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy, in which case the occupant shall be deemed a "long-term occupant," who shall be exempt from the payment of the tax required by this chapter. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this chapter may be considered.

"Transient occupancy tax" or "tax"

means that tax levied by the City and collected by the operator, or by a short-term rental facilitator where applicable, on the City's behalf pursuant to this chapter.

(Ord. 2017, 4/14/2026)

A. For the privilege of occupancy in any hotel, such transient is subject to and shall pay a tax in the amount of 8% of the rent charged by the operator.

B. The 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. Regardless of whether the operator has collected the tax from the transient, the operator shall remain primarily liable to the City for all tax required to be collected under this chapter.

C. If the operator provides the occupancy free of charge or at a reduced rate and in exchange receives consideration or a benefit for such occupancy or reduction in charge (e.g., the occupancy is provided for promotional or marketing purposes), the rent upon which the tax is based shall be deemed to be the greater of:

1. The value of the total consideration received by the operator; or

2. The average rent of all comparable rooms in the hotel on the day the room was provided free of charge or at a reduced rate.

D. In all cases where the room does not qualify as a true complimentary room under § 3.16.030, the tax shall be paid by the transient upon the transient's cessation of occupancy of space in the hotel, regardless of whether the operator collects, or is able to collect, the rent that would otherwise be owed.

E. If a room reservation is cancelled for any reason prior to occupancy, and the operator charges the person canceling the reservation for the use of such room in whole or in part (e.g., the person is charged for the occupancy even though they did not occupy or use the space), the amount charged and collected shall be deemed to be the rent upon which the tax shall be based, and the operator shall collect and pay such tax to the City.

F. 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 such tax to be paid directly to the Tax Administrator.

(Ord. 2017, 4/14/2026)

No tax under this chapter shall be imposed upon the following:

A. Any space or room deemed a "true complimentary room." In instances where there is clearly no benefit received by the hotel (e.g., the room is used without charge by relatives of the operator, the room is provided to resolve a complaint, the room is provided without charge during a community disaster), such rooms shall be considered to be "true complimentary rooms," and as such, not subject to the tax.

B. Any person who is a "long-term" occupant, as described in § 3.16.010.

C. Any person as to whom, or any occupancy as to which, is beyond the power of the City to impose the tax; or

D. Any officer or employee of the federal government or a foreign government who is exempt by reason of express provision of federal law or international treaty.

(Ord. 2017, 4/14/2026)

A. Exemptions from the payment of the tax under § 3.16.030 are permitted only when the operator completes and executes under penalty of perjury at the time rent is collected an exemption claim form provided by the Tax Administrator and submits such form to the Tax Administrator. The exemption claim form shall be available at the City Finance Administration office, or such other place as the City Manager may designate from time to time. No exemption shall be granted for any occupancy for which a completed exemption claim form has not been timely submitted.

B. An operator claiming an exemption for a long-term occupant under § 3.16.030(B) shall, in addition to the requirements of subsection A of this section, maintain a written rental agreement or other documentation sufficient to establish that the occupancy qualifies as long-term under § 3.16.010. Such documentation shall be made available to the Tax Administrator upon request. The tax shall remain due and owing for any portion of an occupancy that does not satisfy the long-term occupancy definition.

C. The burden of establishing eligibility for any exemption under this chapter rests with the operator. The Tax Administrator may require additional supporting documentation before recognizing any claimed exemption.

(Ord. 2017, 4/14/2026)

A. 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 operator or operator's agent shall collect the tax and hold such taxes in trust for the City. The operator or operator's agent shall have a fiduciary duty to hold such taxes in the name of the City and shall not use such taxes for any other purpose save and except for payment of the same to the City. 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 provided in this chapter.

B. In the event the Tax Administrator determines that an operator has commingled tax funds collected pursuant to this chapter with the operator's general operating funds, the Tax Administrator may take such enforcement action as is reasonably necessary to protect the City's interest in such funds, including but not limited to recording a lien pursuant to § 3.16.180.

(Ord. 2017, 4/14/2026)

A. Within 30 days after the effective date of the ordinance codified in this chapter, or within 30 days after commencing business, whichever is later, each operator of any hotel providing occupancy to transients shall register such hotel with the Tax Administrator and obtain from the Tax Administrator a transient occupancy registration certificate to be at all times posted in a conspicuous place on the premises. Such certificate shall, among other things, state the following:

1. The name of the operator;

2. The name of the hotel;

3. The address of the hotel;

4. The date upon which the certificate was issued; and

5. The following statement: "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 such 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."

B. Notwithstanding anything herein to the contrary, any changes in management or ownership of the hotel, regardless of whether such change constitutes a change in the operator or ownership of the hotel which would require a new transient occupancy registration certificate, must be reported, in writing, to the Tax Administrator within seven days after the effective date of such change.

C. Any operator who fails to obtain or maintain a valid transient occupancy registration certificate as required by this section shall be subject to civil enforcement and penalties under § 3.16.200. Nothing in this section shall limit the City's authority to pursue additional remedies, including suspension or revocation of the registration certificate pursuant to § 3.16.070, suspension or revocation of any City-issued business license held by the operator, or any other remedy available under this chapter or applicable law.

(Ord. 2017, 4/14/2026)

A. The Tax Administrator may suspend or revoke a transient occupancy registration certificate issued under § 3.16.060 if the operator is delinquent in the payment or remittance of any tax, penalty, or interest due under this chapter for a period exceeding 90 days.

B. Prior to suspension or revocation, the Tax Administrator shall provide the operator with written notice of the intended action and the basis therefor. The operator shall have 15 days from the date of such notice to cure the delinquency or to request a review pursuant to § 3.16.120.

C. No operator whose certificate has been suspended or revoked shall collect rent from transients or hold itself out as authorized to do so until a new or reinstated certificate has been issued by the Tax Administrator.

D. Reinstatement of a suspended or revoked certificate shall require payment in full of all outstanding tax, penalties, and interest, and submission of a new registration application under § 3.16.060.

(Ord. 2017, 4/14/2026)

A. Pursuant to Government Code Section 50991, subdivision (b), the City of Vacaville hereby invokes the provisions of the Short-Term Rental Facilitator Act of 2025, Government Code Section 50990 et seq., and those provisions shall apply within the City's jurisdictional boundaries. This section applies to any short-term rental facilitator, as defined in § 3.16.010, that lists, markets, or otherwise facilitates the rental of any short-term rental located within the City.

B. Upon request by the Tax Administrator, each short-term rental facilitator shall report, in the form and manner prescribed by the Tax Administrator, within 30 days of such request, or such other time as the Tax Administrator may specify, the physical address, including the nine-digit ZIP Code, of each short-term rental within the City that used the facilitator's platform during the applicable reporting period. If the physical address provided is not sufficient for the Tax Administrator to identify a specific short-term rental, the Tax Administrator may additionally request the assessor parcel number and the URL associated with the short-term rental listing.

C. Reporting Frequency and Remittance Obligation. Short-term rental facilitators shall submit required reports no less than quarterly. Any short-term rental facilitator that collects payment from a transient for the occupancy of a short-term rental within the City shall be required to collect and remit the transient occupancy tax to the Tax Administrator on behalf of the operator, on the same schedule as the applicable remittance period established under § 3.16.090. A facilitator's obligation to collect and remit the tax under this subsection is independent of any separate obligation of the operator under this chapter. Where a short-term rental facilitator collects and remits the transient occupancy tax pursuant to this subsection, the operator's obligation to remit the tax for that transaction shall be deemed satisfied to the extent of the amount collected and remitted by the facilitator. Nothing in this subsection shall relieve the operator of liability for any tax not collected or remitted by the facilitator, and the operator shall remain primarily liable to the City for any deficiency.

D. Any short-term rental facilitator offering listings within the City shall include in each listing the applicable City business license number and any transient occupancy tax certification issued by the City.

E. Any short-term rental facilitator responsible for collecting and remitting transient occupancy tax under this chapter shall keep and preserve all records necessary to determine the amount of tax collected and remitted for a period of not less than three years. Such records shall be made available to the Tax Administrator upon request.

F. Nothing in this section shall be construed to limit the City's authority to regulate short-term rentals, short-term rental facilitators, or the collection of transient occupancy taxes in a manner that differs from or exceeds the requirements of Government Code Section 50990 et seq.

(Ord. 2017, 4/14/2026)

A. Each operator shall, on or before the last day of each month or at the close of any shorter reporting period that may be established by the Tax Administrator, make a return to the Tax Administrator on forms provided by the Tax Administrator of the total rents charged and received and the amount of tax collected for the immediately preceding calendar month for transient occupancies. By way of example, each operator shall submit to the Tax Administrator the return for the period of October 1st through 31st no later than the following November 30th. At the time the return is filed the full amount of the tax collected shall be remitted to the Tax Administrator.

B. The Tax Administrator may establish shorter reporting periods for any certificate holder if the Tax Administrator deems it necessary in order to ensure collection of the tax, and the Tax Administrator may require further information in the return.

C. Returns and payments are due immediately upon cessation of business for any reason.

D. 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 Tax Administrator.

(Ord. 2017, 4/14/2026)

A. Failure to Remit Tax: 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. Failure to Remit Tax: 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. The total maximum penalty shall not exceed 20% of the tax due.

C. Fraud. Notwithstanding the maximum penalty set forth in subsection B of this section, if the Tax Administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25% 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. Recordkeeping Violations. In the event an initial audit of an operator's records reveals that the operator has not maintained the records required to be maintained pursuant to this chapter, including, but not limited to, those specified in § 3.16.130, the Tax Administrator shall provide written notice to such operator of such violation. The Tax Administrator may thereafter conduct subsequent audits until it is determined that the operator has met all such reporting requirements. If the operator's failure to comply with the reporting requirements creates the need for a subsequent audit(s) by the Tax Administrator, the operator shall be subject to the imposition of the administrative fine permitted under § 3.16.200. The operator shall also pay to the City all costs reasonably incurred by the City in conducting such subsequent audit(s).

E. 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 1.5% 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.

F. 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 required to be paid under this section.

G. Any short-term rental facilitator that fails to submit a report required under § 3.16.080 shall be subject to an administrative fine or penalty pursuant to Government Code Section 53069.4. The Tax Administrator is authorized to conduct an audit of any short-term rental facilitator to verify compliance with the transient occupancy tax requirements of this chapter. If a facilitator is responsible for collecting and remitting the tax and fails to do so, the penalties set forth in subsections A through F of this section shall apply to the facilitator in the same manner as they apply to an operator.

(Ord. 2017, 4/14/2026)

A. If any operator fails or refuses to collect the 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 Tax Administrator shall proceed in such manner as the Tax Administrator may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Tax Administrator procures such facts and information as the Tax Administrator 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, the Tax Administrator shall proceed to determine and assess against such operator, the tax, interest and penalties provided in § 3.16.100. In case such determination is made, the Tax Administrator shall give a notice of the amount so assessed to the operator by serving it personally or by depositing it in the United States Mail, postage prepaid, addressed to the operator so addressed at their last known place of address. Such operator may within 15 days after the serving or mailing of such notice make application in writing to the Tax Administrator for a review of the amount assessed.

B. If application by the operator for a review 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 application is timely made, the Tax Administrator shall give not less than five days' written notice in the manner prescribed in this chapter 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 review the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such review the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed in this chapter of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable within 15 days of the date of service or mailing of the Tax Administrator's decision unless an appeal is taken as provided in § 3.16.120.

(Ord. 2017, 4/14/2026)

A. Any person aggrieved by any decision of the Director of Finance concerning the amount of such taxes may appeal to the City Manager by filing a notice of appeal within 15 calendar days of the date of service of the decision. The City Manager shall thereupon fix a time and place for hearing such appeal. The City Manager shall give notice to such person of the time and place of the hearing by serving it personally or by depositing it in the United States Post Office in Vacaville, California, postage prepaid, addressed to such person at their last known address. The City Manager shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

B. Any person aggrieved by any decision of the City Manager concerning the amount of such transient occupancy taxes may appeal to the Council by filing a notice of appeal with the Clerk of the Council. The Council shall thereupon fix a time and place for hearing such an appeal. The Clerk of the Council shall give notice to such person of the time and place of the hearing by serving it personally or by depositing it in the United States Post Office at Vacaville, California, postage prepaid, addressed to such person at their last known address. The Council shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter.

C. The decision of the Council shall be final. Subsequent appeals may be filed only upon a showing of materially changed circumstances, newly discovered evidence, or errors of law apparent on the face of the record. Appeals that raise identical issues without new supporting information may be denied without a hearing. Upon final determination, the Tax Administrator shall have the duty to collect the amount of transient occupancy taxes as determined.

D. The appeal procedures set forth in this section shall also apply to any operator aggrieved by a decision of the Tax Administrator to suspend or revoke a transient occupancy registration certificate pursuant to § 3.16.070. For purposes of such appeals, references in this section to determinations regarding "the amount of such taxes" shall be construed to include determinations regarding the suspension or revocation of a registration certificate.

(Ord. 2017, 4/14/2026)

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 not less than three years, not including the present calendar year, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the City, which records the City shall have the right to inspect at all reasonable times. The City may issue a subpoena pursuant to Section 37104 et seq. of the California Government Code or utilize any other lawful means to access and inspect the records of an operator who refuses to make such records available for inspection.

The records maintained by the operator under this section shall include, but are not limited to, the following:

A. A written report that includes daily records of all of the following:

1. Name of person occupying the room;

2. Number or other identifier of the room occupied;

3. Room rate;

4. Amount charged, if any, for the occupancy;

5. Amount of transient occupancy tax collected; and

6. Method of payment.

B. A written record of each occupancy charge for which an exemption is claimed, including the name of the person occupying the room, date(s) of occupancy, reason(s) for the exemption, and the exemption claim form required under § 3.16.040.

C. In addition to the records required of operators under subsections A and B of this section, any short-term rental facilitator responsible for collecting and remitting transient occupancy tax pursuant to § 3.16.080 shall maintain records sufficient to document the physical address, assessor parcel number, and rent received for each short-term rental transaction during the applicable reporting period.

(Ord. 2017, 4/14/2026)

A. The Tax Administrator may call for an audit of the records, the tax collection and remittance procedures, or the tax collection and remittance amounts of any operator. The operator shall make available all records and documents, including electronic records and documents, that the Tax Administrator believes shall reasonably indicate that the operator is in compliance with the provisions of this chapter.

B. The City shall bear the cost of the audit. However, if after conducting the audit the Tax Administrator determines that the operator has underpaid by more than 5% of the amount actually due or that the operator has unreasonably failed to comply with the provisions of this chapter regarding collection, the operator shall bear the cost of the audit. Notwithstanding the 5% threshold described in this subsection, if the Tax Administrator determines that an operator has submitted a materially false return, the operator shall bear the cost of the audit regardless of the amount of any underpayment.

C. Any dispute regarding the audit may be appealed pursuant to the provisions in § 3.16.120.

(Ord. 2017, 4/14/2026)

The Tax Administrator, or any authorized deputy or designee, may examine all places of business in the City to ascertain whether the provisions of this chapter have been complied with. The Tax Administrator and any duly authorized employee shall have the power to examine all books and records of any operator doing business in the City for the purpose of ascertaining the amount of transient occupancy tax required to be collected and remitted under this chapter.

(Ord. 2017, 4/14/2026)

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 Tax Administrator within two years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.

B. An operator may claim a refund or take as a credit against taxes collected and remitted any amount overpaid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator 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 by the operator 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 Tax Administrator or when the transient, having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator 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 their right thereto by submitting evidence satisfactory to the Tax Administrator of the claimant's entitlement thereto.

(Ord. 2017, 4/14/2026)

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 money to the City under the provisions of this chapter shall be liable to the City in an action brought in the name of the City for the recovery of such amount.

(Ord. 2017, 4/14/2026)

If any amount required to be paid to the City under this chapter is not paid when due, the Tax Administrator, upon expiration of the second delinquency period referenced in § 3.16.100(B), may within four years after the amount is due record in the office(s) of the county recorder(s) of any county in the state of California a certificate specifying the amount of tax, penalties and interest due, the name and address of the operator liable for the same and the fact that the Tax Administrator has complied with all provisions of this chapter in the determination of the amount required to be paid. From the time of the recording, the amount required to be paid together with penalties and interest shall constitute a lien upon any and all real property in any county in the state of California owned by the operator or thereafter acquired by the operator. The lien shall have the force, effect and priority of a judgment lien and shall continue for 10 years from the time of filing of the certificate unless sooner released or otherwise discharged.

(Ord. 2017, 4/14/2026)

A. At any time after any operator is delinquent in the payment of any amount required to be paid under this chapter, or after recording a certificate of lien under § 3.16.180, the Tax Administrator may issue a warrant directed to the Sheriff of Solano County or any other authorized levying officer for the enforcement of any liens and for the collection of any amount required to be paid to the City under this chapter.

B. The warrant shall have the same force, effect, and priority as a writ of execution and shall be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The Tax Administrator may pay or advance to the levying officer such fees, commissions, and expenses for services as are provided by law for similar services pursuant to a writ of execution.

C. Nothing in this section shall limit the City's authority to pursue any other remedy available under this chapter or applicable law, including but not limited to the recording of a lien pursuant to § 3.16.180, the filing of a civil action under § 3.16.110, the imposition of civil penalties and enforcement costs under § 3.16.200, or any other lawful means of collection.

(Ord. 2017, 4/14/2026)

A. Any person violating any provision of this chapter shall be liable for civil enforcement. Any tax required to be paid under this chapter shall constitute a debt owed to the City. The City may enforce collection through civil action or other lawful means. In any civil suit or action brought by the City to enforce the provisions of this chapter, the person responsible for such violation shall be liable for the amount of tax due, plus applicable penalties and interest, and the City's costs of enforcement, including, but not limited to, reasonable attorney's fees, expert fees, and administrative costs, as authorized by law.

B. Any operator or other person who fails or refuses to register as required by this chapter, or to furnish any return or data required by the Tax Administrator, or who renders a false or fraudulent return or claim, shall be subject to civil enforcement under this section. 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 evade the determination of any amount due under this chapter shall be liable for the tax owed, applicable penalties and interest, and enforcement costs as provided herein.

(Ord. 2017, 4/14/2026)

The Finance Director of the City may make such rules and regulations as are not inconsistent with the provisions of this chapter of the Municipal Code as are necessary or desirable to aid in the enforcement and administration of the provisions of said chapter. When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the Transient Occupancy Tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done within the City, or in the State, as the case may be, the Finance Director may make such rules and regulations for the apportionment of the taxes as are necessary or desirable to overcome the constitutional objections. Such rules, regulations, and apportionment thereunder shall be approved by the City Attorney prior to becoming effective.

(Ord. 2017, 4/14/2026)

If any provision, clause, sentence, or paragraph of this chapter or the application thereof to any person, establishment, or circumstance shall be held invalid, such invalidity shall not affect the other provisions or application of the provisions of this chapter which can be given effect without the invalid provision or application, and to this end, the provisions of this chapter are hereby declared to be severable.

(Ord. 2017, 4/14/2026)