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HomeMy WebLinkAbout1101 - Uniform Transient Occupancy TaxORDINANCE NO. 1101 his functions through a managing agent AN ORDINANCE OF THE CITY OF of any type or character Other than NEWPORT BEACH ADDING CHAP- an employee, the managing a9ent shall TER 9 to ARTICLE VI OF THE also be deemed an operator for the NEWPORT BEACH MUNICIPAL CODE Purposes of ches chapter .nld shall RELATING TO UNIFORM TRAN- have the same duties and liabilities SIENT OCCUPANCY TAX as his principal. Compliance Witn me The City Council of the City Of New. Provisions of this chapter by either Per} Beach does Ordain as follows: the Principal or the managing agent SECTION 1. Chapter 9 Is added to shall, however, be considered to be Article VI of the Newport Beach Mu. compliance by both. nicipal Code to read: SECTION 6902 . Tax Imposed. "Chapter 9 For the Privilege of occupancy in any UNIFORM TRANSIENT hotel. each transient is sublecl to OCCUPANCY TAX and shall pay a tax in the amount of SECTION 6900. Title. tour per cent (4 %) of the rent charged This Chapter shall be known as the by the Operator. Said fax constitutes Uniform Transient Occupancy Tax Law a debt Owed by the transient f0 the Chapter of the City of Newport Beach. City Which is extinguished only by SECTION 6901. Definiti0ns. Payment io the operator Or to the D1 where the context otherwise City. The transient shall Pay the fax s, the definitions given in this to the operator of the hotel at the n govern me c0nStricti on of this time the rent Is paid. If the rent is br. share lof lthe Itax ntshall be Proportionate wlth (ld Perfir 'Parson' Trope nt tm tune, al, firm, , social club. Iaint veal each installment- Upon t The unpaid fax shall lure, association, social club. fraternal to cc upon the transient's ceasing organ@aclon• Point stock Cosiness car- to occupy space in the hotel. If for Deceiver, estate, trust, business }rust, any reason toe fax due is not Paid receiver, trustee, syndicate, ti any s 10 the opatorOr of the ire t the Fl- other group or combination acting as nano Director may require that such a unit. tax shall be Paid directly M the Fi- b) r an 'Hotel' means any structure, nonce ION 6 0 struc� fore. or any Portion of any structure, SECTION all Exemptions. which is Occupied or intended ns de- NO tax y P so imposed upon: signed for occupancy by transients, (8) Any Person which, }a wtIXis be and po dwelling, dudes Or sleeping tel. inr- OCCUPSITCY 85 he ity t it i5 beyond pours, and includes any hotel, inn, the Power Of ovi City to Impose }Ile hotel, home or hotel, motel, house, tax herein Provided; hotel, bachelor hotel, lodging house, (b) Any federal Or State h Call• tal unit house, aparbneli house, rem office officer or employee when on cal unit, dormitory public ra private official business; club, location, o or house frailer tr a foreign Any officer Or employee of a fixed location, Or other similar strut- foreign government who o exempt by tore Or cupan thereof. reason express international trea y- of fetl¢ral (c) a or P sse on, or tithe Trans 18w Or mptionh Meaty. he use or Possession, or the room or pt exert a c shall er granted eat the ss¢ Or OOion thereof, of any room el chef time a claim therefor d u a1 rooms or porflon thereof, le any hotel the itv rent is collected and under upon for dW011in9• lodging Or sleeping PUM1 D¢rbed Of pthe F ance a form Pro pp,gs_ scribed by the Finance Director. (d) Transient. 'Transient' means SECTION 6904 shall ool Dulles. any Person who exercises y reason _Each Oby this shall collect the tax Or I5 entitled f0 ermit. ri by reason Imposed d this eM1Bsam t MB same of concession, Permit. right m ac and at the same }Imo ns the arse, license to other agreement for rent i5 collected from every transient. a Period of for l (15) tinting Po cal- The amount t fax shall be 0the rent ender days d less, counting Portions stated from the amount rans of the ran} of calendar days as full pave. Any charged, and ce t for transient shall re- such person so O<CUpyln9 sPBt¢ in a open a receipt far Payment from the hotel shall be deemed f0 be a tran- operator. No operator of d hotel shall sient until the period of fifteen (15) advertise or state In any manner, days has expired unless there is an whether directly or Indirectly, that agreement in writing between the Om the tax or any Part thereof wilt be crater and the occupant providing for assumed Or absorbed by the operator, a longer Period Of Occupancy. In de- Or that it will not be added to the termining whether a person is a tran- rent, or that, If added, any part will sient uninterrupted Periods of time be refunded, except in the manner extending both Prior and subsequent hereinafter Provided. to the effective date Of this chapter SECTION 6905. Registration. may be considered. Within thirty (30) days after the at (a) Rent. 'Rent' means the consld- feccive date Of this chapter, Or within oration charged, whether Or not re- thirty (30) days after commencing busi ceived, for the occupancy of space ness, whichever is later, each 09erator a hotel valued In money, whether of any hotel renting Occupancy t0 tran. he received in money, foods, la- sienfs shall register said hotel with the or otherwise, including all re- Finance Director and obtain from him ,its, cash, credits and Property and a Transient Occupancy Registration Car . services of any kind Or nature, with- tificate' to be at all times Posted in a out any deduction therefrom whatso- Conspicuous place on the Premises. Said ever. certificate shall, among other things, (f) Operator. 'Operator' means the state the following: Person who is Proprietor Of the hotel. (a) The name of the Operator; whether In the capacity of owner, (b) The address of the hotel; lessee, sublessee, mortgagee In Dos- (c) The date upon which the cer- session, licensee, Or any other Cape- tificate was issued; city- Where the Operator performs STATE OF CALIFORNIA COUNTY OF ORANGE CITY OF NEWPORT BEACH STATE OF CALIFORNIA ) ) SS. COUNTY OF ORANGE ) I, . Y1111am...M.�q.h.M dt .. ............................... being first duly sworn and on oath, depose and say that I am the Advertising Manager of the Newport Harbor News Press -DAILY PILOT, a news- paper of general circulation in the City of Newport Beach, County of Orange, State of California, and tha1I0ity _Ordinan ®e Number 1101 ................................... ............................... of which the copy printed hereon is a true and com- plate copy, was printed and published in the regu- lar issue (s) of said newspaper on _ Januar .d.._4't....'b.. ..... ............ .1 .. ........ .. 196 .3........ 1J........................................... ......,........................ - .... O. Subscribed and sworn to before me this .... ._ _th._....... day of .__ .....January ................... 196....5.... ) )SS. ) Vn_rwr11111111vr_�t FdRY PUBLIC -CALIFUHNt- PRINCIPAL OFFICE IN i ORANGE COUNTY -- —.- Ittri�lSSion eXplres I�Y..Commi sion_Exgirrs _ ?n_ I, MARGERY SCHROUDER, City Clerk of the City of Newport Beach, California do hereby certify that the foregoing ....,Ordin.ance.. .......................................... ............................... No. .,1101....., was duly and regularly adopted, passed and approved by the City Council of the City of Newport Beach, California, at a regular meeting of said City Council held at the regular meeting place 28th December ........................... 19 64 ... thereof, on the ..............day, of .... ................... by the following vote: AYES: COUNCILMEN , Parsons, Elder, Gruber, Cook, Stoddard .................................. ............................... ................................................................. ............................... For it NOES: COUNCILMEN .... .... �i ................................. ............................... ABSENT: COUNCILMEN ...Marshall Dated this ....20th day of ............. January............ 19 .. ?.. l r '� �. �l • -w� � J � - a.- ...�1. tin__. City Clark Of the i�city of Newport Beach, State of California (d) This Transient Occupancy Regis- tration Certificate signifies that the Person named on the face hereof has fulfilled the requirements of the Unk form Transient Occupancy Tax Law chapter by registering with the Fi- nance Director ter the Purpose of col- lecting tram transients the Transient Occupancy Tax and remitting said tax to the Finance Director. This certificate dyes not authorize any per- son 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 hot limited to those requiring a Per- mit tram any board, commission, do. Parfinenf or office of this City. This certiticate noes not constitute a Per mit. SECTION 6905. Reporting and Remitting 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 Fi- nance Director, make a return to the Finance Director, on forms Provided by him, of the total rents charged and re- ceived and the amount of fax collected ter transient occupancies. At the time the return is tiled, the full amount of the tax collected shall be remitted to the Finance Director. The Finance Director may establish shorter reporting Periods tar any certiticate holder if he deems If necessary in order to insure collec- tion of the tax and he may require furth- er information in the return. Returns and PaYnlents are due Immediately upon ces. sation of business ter any reason. An taxes collected by operators Pursuant to this chapter shall be held in trust ter the account of the City until payment thereat Is made to the Finance Director. SECTION 6907. Penalties and Interest (a) Original delinquency. Any opera- tor who fails to remit any tax inn- Posed by this chapter within the time required shall Pay a Penalty of ten Per cent (10 %) of the amount of the tax in addition to the amount of the tax. (b) Continued delinquency. Any OP- orator who tails to remit any de, linquent remittance on or before a Period of thirty (30) tlays following the date ce�ln uenf shallay a remittance became delinquent (10%) Ot Penalty n ten per cent addition of the amount of the fax In atltlifion fo the amount the fax and the ten Per cent (10 %% ) Penalty first Imposed. (te Fraud. t If the Finance Director any remit that the non -0avmenf of any remittance due under this chap- ter Is due to a £cent a penalty e moue -f ive he cent (YS %) of the amount of the fax shall be atltie thereto in addition to the penalties stated in subparagraphs (a) and (b) of This section. (ie a Interest. I addition to the pen - to imposed, any operator who falls to remit any tax imposed by this chapter shall Pan Interest of the rate of one-half of one Per cent Oh 1%) Per month or fraction (hereof on the amount of the tax, exclusive of pe the ties, from the date on which the remittance first became delinquent un- til Paid. (e) Pe miles merged with fax. Every and Penalty imposed and such interest is accrues untler the provisions of this section shall become a Part of the tax herein required t be paid. SECTION 6 Failure to Collect and Report Tax. Deferminafion of Tax by Finance Director. If any operator shall fail or refuse to collet£ said tax and to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereat requ [red by this chapter, the Finance Director shall pro - ceed In such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Finance Director shall procure such facts and informs - flon as he Is able to obtain upon which to base the assessment of any tax im- posed by this chapter and payable by any operator who has failed or refucetl to collect the Same and to make such report and remittance, he shall Proceed to determine and assess against such operator the tax, interest and penalties provided ter by this chapter. In use such determination is made, the Fi- nance Director shall give a notice of the amount so assessed by serving if Per. sonally or by depositing if in the United States mail, Postage prepaid, addressed to the operator so assessed at his Iasi known place of address. Such operator may within ten (10) tlays after the serv- ing or malling of such notice make ap- plication in writing to the Finance Di. rector ter a hearing on the amount assessed. If application by the operator ter a hearing is not made within the time prescribed, the tax, Interest and Penalties, if any, determined by the Fi. nance Director shall become final and conclusive and immediately due and Pay- able. If such application is made, the Finance Director shall give not less than five (5) tlays' written notice in the manner Prescribed herein to the opera- tor to show cause of a time and place fixed in said notice why said amount specified therein should not be fixed ter such tax, interest and penalties. At such hearing, the operator may so- pear and otter evidence why such sPeci- tied tax, interest and penalties should not be so fixed. After such hearing the Finance Director shall determine the proper fax. to be remifted and shall thereafter give written notice to the per- son in the manner Prescribed herein of such deferminnfion and the amount of such tax, interest and penalties. The amount determined to be due shall be Payable after fifteen (15) tlays unless an appeal is taken as Provided in Sec Pion 6909. SECTION 6909. Appeal. Any operator aggrieved by any deci- Stan of the Finance Director with respect to the amount of such tax, interest and Penalties, If any, may appeal to the Council by tiling a notice of appeal with the City Clerk within fifteen (15) tlays of the serving or mailing of the de. termination of tax due. The Council shall fix a time and place ter hearing such appeal, -and the City Clerk shall give notice in writing to such operator of his last known place of address. The firstlings of the Council shall be final and conclusive and shall be served upon the appellant in the manner Prescribed above ter service of notice of hearing. Any amount found to be due shall be Immediately due and payable upon the service of notice. SECTION 6910. Records. If shall be the duty of every operator liable ter the collection and payment to the City of any tax imposed by this chapter to keep and preserve, ter a period of three (3) Years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and Payment to the City, which records the Finance Director shall have the right to inspect at all reasonable times. SECTION 6911. Refunds. (a) Whenever the amount of any tax, interest or penalty has been over - Paid or Paid more than once or has been erroneously or Illegally collected or received by the City under this chapter if may be refunded as pro- vlded in subparagraphs (b) and (c) of this section Provided a claim in writing therefor, stating under penalty of PeriurY the specific grounds upon which the claim is founded, is tiled with the Finance Director within three (3) Years of the tlafe of Payment. The claim shall be on forms furnished by the Finance Director. (b) An operator may claim a refund or fake as credit against taxes col- lectetl and remitted the amount over Paid, Paid more than once or er- roneeuslY or illegally collected or re- celved when If is established in a man- ner prescribed by the Finance Direc- tor that the person tram whom the tax has been collected was not a tran- sient; Provided, however, that neither a refund her a credit shall be allow - ed unless the amount of the tax so collected has either been refunded to the transient or credited to rent sub senuenflY payable by the transient to the operator. (d A transient may obtain a re Lund of taxes overpaid or Paid more than once or erroneously or illegal- ly collected or received by the City by filing a claim in the manner Pro- vided in subparagraph (a) of this sec- tion, but only when the tax was paid by the transient directly to the Fi- nance Director, or when the transient having Paid the tax to the Wrafor, establishes to the satisfaction of the Finance Director 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 his right thereto by written records showing en- titlement thereto. SECTION 6912 Actions to Called. 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 deem - ed a debt owed by the operator to the City. Any Person owing money to the City under the provisions of this chap- ter shall be liable to an action brought in the name of the City of Newport Beach ter the recovery of such amount. SECTION 6913. Violations; Misde- meanor- Any operator or other Gerson who falls or refuses to register as required herein, or to furnish any return re- quired to be made, or who tails or re- fuses to furnish a supplemental return or other data required by the Finance Director, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as set forth In Section 1400 of the Newport Beach Municipal Code. Any Person re- quired to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with Intent to detest or evade the de- termination of any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as atoresaid. SECTION 6914. Operative Date. The tax imposed by this chapter shall become operative and be imposed on February 1, 1965, and shall not apply prior to saitl date." SECTION 2. This ordinance shall be published once In the official newspaper of the City, and the same shall be ef- fective 30 tlays after the date of Its adoption. This ordinance was Introduced of an adiournad regular meeting of the City Council of the City of Newport Beach beld on the 19th day of October, 1964, antl was anpOfed on the 28th day of December, 1964, by the following vote, to wit: AYES, COUNCILMEN: Stoddard, Cook, Gruber, Elder, Parsons NOES, COUNCILMEN: Forgif ABSENT COUNCILMEN: Marshall PAUL J. GRUBER Mayor ATTEST: MARGERY SCHROUDER City Clerk (Seal) Published Newport Harbor News- Press, Newport Beach, Calif., January 4, 1965 1696 -64 u 11