Loading...
HomeMy WebLinkAbout93-15 - Amending Portions of Chapter 3.28 of the Newport Beach Municipal Code Pertaining to the Visitor's Service FeeORDINANCE NO. 93 -15 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF NEWPORT BEACH AMENDING PORTIONS OF CHAPTER 3.28 OF THE NEWPORT BEACH MUNICIPAL CODE PERTAINING TO THE VISITOR'S SERVICE FEE. The City Council of the City of Newport Beach does hereby • ordain that portions of Chapter 3.28 the Newport Beach Municipal Code is amended to read as follows: 3.28.010 Definitions. 3.28.035 Exemptions. 3.28.040 Reporting and Remittina. 3.28.065 Refunds. 3.28.070 Notice. 3.28.075 Fee Declared a Debt - Action to Collect. 3.28.080 Penalty for violations. 3.28.010 Definitions. Except where the context otherwise requires, the definitions given in this section shall govern the construction of this chapter: • Person. Except as used in the term 11guest'l, the term "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 group. Hotel. The term "hotel" shall mean any structure or any portion of any structure, which is occupied or intended or designed for occupancy by guests for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, rental unit, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof. Occupancy. The term "occupancy" shall mean the use or possession, or the right to use or possession of a specific room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes. Guest. The terms "guest" shall mean any individual 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 individual occupying space in a hotel shall be deemed to be a guest until the period of • thirty (30) days has expired, unless there a qualifying rental agreement between the operator and the individual providing for a longer period of occupancy. Rent. The term "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. Qualifying Rental Agreement. The term Ilqualifying rental agreementIf shall mean a written contract signed by both the landlord and tenant, legally enforceable by either party, by which a room or rooms in a hotel are rented for a period of not less than thirty -one (31) consecutive days. "Qualifying rental agreementIN expressly excludes: (a) any agreement, regardless of the rental term, which is terminated for any reason, by either party, or by mutual consent, prior to the thirty -first consecutive day of occupancy; or, (b) any agreement which would be unlawful or constitute a violation of law. Finance Director. The term "Finance Directors' shall mean the Finance Director of the City of Newport Beach or his or her designated representative. Operator. The term "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 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 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. (Ord. 86 -5 § 1 (part) . 1987). Individual. The term "individuals, shall mean any natural person. 3.28.035 Exemptions. No fee shall be imposed upon: • (A) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the fee required by this chapter. (B) 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 therefore made at the time rent is collected and under penalty of perjury upon a form prescribed by the Finance Director. (Ord. 86 -5 § 1 (part). 1987). 3.28.040 Reporting and Remitting. On or before the last day •of the month following the close of each calendar quarter, or such different reporting period as may be established by the Finance Director, each operator shall make return to the Finance Director, on forms provided by the City, of total rents charged and received, the amount of the fees collected during the preceding three (3) months, the number of rental units available on the premises, and such information as may be required by the Finance Director. The full amount of the fee collected shall be remitted to the Finance Director at the time the return is filed. A return must be filed, and payment of all fees must be made, within thirty (30) days from the date any hotel ceases operation. All fees collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment is made to the Fiance Director. • (Ord. 86 -5 § 1 (part), 1987). 3.28.065 Refunds. A. CLAIM REQUIRED. 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 Subparagraphs B and C of this section; provided, that a claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim is founded, filed with the Finance Director within three (3) years of the date of payment. The claim shall be on forms • furnished by the Finance Director. B. CLAIM BY OPERATOR. An operator may claim a refund, or take as credit against taxes collected and remitted, the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Finance Director that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator. C. CLAIM BY TRANSIENT. 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 Subparagraph A, but only when the tax was paid by the transient directly to the Finance Director, or when the transient, having paid the tax to the operator, 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. EVIDENCE. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. (1949 Code § 6911, added by Ord. 1101; December 28, 1964). 3.28.070 Notice. Any notice required to be given pursuant • to this chapter, shall be deemed given if personally served on the operator or the operator's representative, or if deposited in the United States mail, first class postage prepaid, and addressed to the operator at the address shown on the transient occupancy registration certificate. (Ord. 86 -5 § 1 (part), 1987). 3.28.075 Fee Declared a Debt- Action to Collect. Any fee collected by an operator pursuant to this chapter which has not been paid to the City shall be deemed a debt owed by the operator to the City and the operator shall be liable in an action brought in the name of the City of Newport Beach for the recovery of the • unremitted fees. (Ord. 86 -5 § 1 (part), 1987). 3.28.080 Penalty for Violations. Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses 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 provided in Section 1.04.010 of this Code. 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 defeat or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as aforesaid. (Ord. 86 -5 § 1 (part), • 1987). Section 2: The Mayor shall sign and the City Clerk shall attest to the passage of this Ordinance. The City Clerk shall cause the same to be published once in the official newspaper of the City, and it shall be effective thirty (30) days after the date of its adoption. Section 3: That if any section, subsection, sentence, clause or phrase of this ordinance is, for any reason, held to be invalid or unconstitutional, such decision shall not affect the validity or constitutionality of the remaining portions of this • ordinance. The City Council hereby declares that it would have passed this ordinance, and each section, subsection, clause or phrase hereof,. irrespective of the fact that any one or more sections, subsections, sentences, clauses and phrases be declared unconstitutional. Section 4: This Ordinance was introduced at a regular meeting of the City Council of the City of Newport Beach held on the 28 day of June, 1993, and adopted on the 12 day of July, 1993, by the following vote, to -wit: AYES, COUNCILMEMBERS SANSONE, WATT, TURNER, HART, COX, DEBAY ABSTAINED, • COUNCIL MEMBER HEDGES NOES, COUNCILMEMBERS NONE ABSENT COUNCILMEMBERS NONE ATT a CITY CLERK •