§ 2-3 — Windsor Zoning Code | GoCodebook Library

2-3-100 Definitions. ¶

For the purposes of this chapter, the following words and phrases shall, except where the context otherwise requires, have the meanings respectively ascribed to them by this section:

Booking transaction shall mean any reservation or payment service provided by a person, who facilitates the transaction of renting a residential dwelling unit between a prospective transient user and a host.

Host shall mean any person who is an owner, lessee, or sub-lessee of a residential dwelling unit, or portion thereof, offered for rent for a period of less than thirty (30) calendar days, regardless of whether such person lives in the residential dwelling unit while it is rented to a transient user. Host also includes any person who offers, facilitates, or provides services to facilitate, a vacation rental or home-share, including, but not limited to, insurance, concierge services, catering, restaurant bookings, tours, guide services, entertainment, cleaning, property management, or maintenance of the residential property or unit regardless of whether the person is an owner, lessee, or sub-lessee of a residential property or unit offered for use as a vacation rental or home-share. Any person, other than an owner, lessee, or sub-lessee, who operates home-sharing or vacation rental activities exclusively on the internet shall not be considered a host.

Hosting platform shall mean a person who participates in the short-term rental business by collecting or receiving a fee, directly or indirectly through an agent or intermediary, for conducting a booking transaction using any medium of facilitation.

Hotel shall mean any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes. Such term includes 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. The term "hotel" does not include an organized camp, as that term is defined by section 18897 of the Health and Safety Code of the State.

Occupancy shall mean the use or possession, or the right to the use or possession of any one (1) or more rooms or portion thereof, in any hotel or dwelling for lodging or sleeping purposes.

Operator shall mean the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his/her 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 his/her 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.

rms his/her 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 his/her 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 shall mean 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 shall mean 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, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.

2-07

(Supp. No. 48)

TOWN OF WINDSOR CODE

2-3-200

Tax administrator shall mean the Town Manager.

Transient shall mean 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 thirty (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 thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy written and signed prior to any days of occupancy claimed as non-transient days.

(Ord. No. 92-05 § 1; Ord. No. 2003-173 § 1; Ord. No. 2023-379, § 8, 6-21-2023)

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2-3-205 Exemptions. ¶

No tax levied by this chapter shall be imposed upon:

a. Any person as to whom, or any occupancy as to which, it is beyond the power of the Town to impose the tax herein provided;
b. Any Federal or State 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.

No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator. (Ord. No. 92-05 § 3)

General

2-3-200 Imposition of Tax; Payment of Tax by Transient. ¶

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve (12%) percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the Town, which is extinguished only by payment to the operator or to the Town. 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 by the transient or the operator. (Ord. No. 92-05 § 2; Ord. No. 2003-173 § 2; Ord. No. 2008-248 § 1)

2-3-210 Collection of Tax; Advertisements of Assumption of Tax, Etc., Prohibited. ¶

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 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.

Hosting platforms shall be responsible for collecting all applicable taxes imposed by this section. The hosting platform shall be considered an agent of the host for purposes of tax collections and remittance responsibilities, and shall have the same responsibilities as an operator as set forth in this section.

No operator of a hotel or hosting platform 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

2-08

(Supp. No. 48)

REVENUE AND TAXATION

2-3-215

manner provided by this chapter. (Ord. No. 92-05 § 4) (Ord. No. 2023-379, § 9, 6-21-2023)

2-3-215 Annual Registration Certificate. ¶

to collect 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

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

a. Prior to commencing business and annually thereafter during the month of January of each year, each operator of any hotel renting occupancy to transients shall register such hotel with the Tax Administrator and obtain from him/her an annual registration certificate to be at all times posted in a conspicuous place on the premises. Registration shall be on a calendar year basis, i.e., from January 1 through December 31, or balance of calendar year in the instance of a midyear registration. Such annual registration certificate shall, among other things, state the following:
1. Name and address of the hotel.
2. Name of the operator.
3. Name and address of owners.
4. Registration certificate number and date issued.
b. Failure to register prior to commencement of business or failure to re-register in the month of January in any year of continued operation, as above provided, shall be a misdemeanor.
c. The registration certificate shall not be transferable, and shall be returned to the Tax Administrator upon sale of property or cessation of business along with the final remittance of transient taxes due.
d. The operator named on the face of this registration certificate shall be responsible

2-08.1

(Supp. No. 48)

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PUBLIC WELFARE

3-4-1075

2-3-100 Definitions. ¶

2-3-205 Exemptions. ¶

General

2-3-200 Imposition of Tax; Payment of Tax by Transient. ¶

2-3-210 Collection of Tax; Advertisements of Assumption of Tax, Etc., Prohibited. ¶

2-3-215 Annual Registration Certificate. ¶

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