Ventura County Municipal Code Art. 1 Imposition of Tax

Commencing July 1, 1978, for the privilege of occupancy in any hotel in the unincorporated area of Ventura County, each transient is subject to and shall pay a tax in the amount of eight percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator or to the County.

(Am. Ord. 3384—6/27/78)

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 collector may require the transient to pay such tax directly to the tax collector.

Each operator shall collect the tax imposed by this Division to the same extent and at the same time as the rent is collected from every transient. The amount of the tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. The operator of a hotel shall not 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.

Every operator liable for the collection and payment to the County of any tax imposed by this Division shall keep and preserve, for not less than three years, all records which may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the County. The tax collector may inspect these records at any reasonable time. The operator shall make such records available at any reasonable time requested by the tax collector.