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HomeMy WebLinkAboutORD 407ORD 407x ôÎÀ%ORDINANCE NO, If/J AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BALDWIN PARK, ADDING CHAPTER 2 CONSISTING OF SECTIONS 6150 THROUGH 6165. INCLUSIVE^ TO ARTICLE VI OF THE BALDWIN PARK MUNICIPAL CODE. RELATING TO TRANSIENT AND OCCUPANCY TAX THE CITY COUNCIL OF WE CITY OF BALDWIN PARK DOES ORDAIN AS FOLLOWS i SECTION That Sections 6150 through 6)65, inclusive, designated as Chapter 2 of Article VI, are hereby added to the Baldwin Park Municipal Code, relating to Transient and Occupancy Tax, to read as followss CHAPTER 2 TRANSIENT OCCUPANCY TAX'^ 6l50o Transient-Occupancy Tax. The'tex levied by this Chapter shalj be^known as the frans lent Occupancy Tax," 6i5I. Definitions. Except where the context otherwise requires, the definitions contained In this section shall govern the construction of this chapter: a) Per son• 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. b) HoteL Hotel" means any structure or any por- tion of any structure, which Is occupied or Intended or designed for occupancy by transients 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, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof. Occupancy• Occupancy" means the use or pos- session, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwell- ing, lodging or steeping purposes," c*) Transient, 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 thirty 30) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space In a hotel shalt be deemed to be a transient until the period of thirty 50) days has expired unless there is an agree- ment in writing between the operator end the occupant providing for a longer period of occupancy. In determin- ing whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered* e) Rent* 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, labor or otherwise. Including all receipts, cash, credits end property and services of any kind or nature, without any deduction therefrom whatsoever, OpQ'^Q^1"* Operator" means the person who Is proprietor of the hotel, whether In the capacity of owner, lessee, sublessee, mortgagee In possession, IIcensee, or any other capacity. Where the operator performs his func- tions through a managing agent of any type or character other than an employee, the managing agent shall also be U 1 \s: i 0 Q LJ CK to D: i d t5 LJ 0: 0 z 8 LU V) BIB] 37949-U01 ORD-U02 407-U02 LI2-U03 FO31549-U03 FO31648-U03 DO31656-U03 C5-U03 ORDINANCES-U03 11/24/2003-U04 ROBIN-U04 ORD 407x ôÎÀ%Ordinance No. U07 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, g) Tax Administrator, Tax Administrator" means the License Collector of the City. 6152, Tax Imposed^ For the privilege of occupancy in any hotel, each transient Is subject to and shall pay G tax In the amount of four per cent l^i) of the rent charged by the operator. Said 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* 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," 6l55» Exemptions, No tax 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 tax herein provided; b) Any federal or State of California 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," 6l54« Operators Duties, Each operator shall collect the tax imposed by thts 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 pay- ment 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 wl 11 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," 6155, Registration, Within thirty 50) days after the effective date of this chapter, or within thirty 50) days after commencing business, whichever Is later, each operator of any hotel renting occupancy to transients shall register said hotel with the Tax Administrator and obtain from him a Transient Occupancy Registration Certificate" to be at all times posted in a conspecuous place on the premises. Said certificate shall, among other things, state the following: 1) The name of the operator; and 2) The address of the hotel; and 5) The date upon which the certificate was Issued; and h) The following statement; This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of this part by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said Tax to the Tax Administrator. This certificate does not authorize 2- BIB] 37949-U01 ORD-U02 407-U02 LI2-U03 FO31549-U03 FO31648-U03 DO31656-U03 C5-U03 ORDINANCES-U03 11/24/2003-U04 ROBIN-U04 ORD 407x ôÎÀ%Ordinance No, UO? 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. Th?s certificate does not constitute a permit.w 6156. 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 Tax Administrator, make a return to the Tax Administrator, on forms provided by him, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return Is fifed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder If he deems it necessary Inn order to Insure collection of the tax and he may require further Information In the return. Returns and payments are due Immediately upon cessation of business for any reason. 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," I^Y, Penalties and Interest. a) Original Delinquency, Any operator who falls to remit any portion of any tax imposed by this chapter, within the time required, shall pay a penalty of 0?S of the amount of the tax. In addition to the amount of the tax. b) Continued Delinquency, Any operator who falls to remit any delinquent remittance on or before a period of thirty 50) days following the date on which the remittance first became delinquent, shall pay a second delinquency penalty of 10?S of the amount of the tax tn addition to the amount of the tax and the 10^ penalty first imposed. c) Fraud* If the Tax Administrator determines that the non-payment 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 subparagraphe a) and b) of this section, Interest* In addition to the penalties Imposed, any operator who falls to remit any tax Imposed by this chapter shall pay interest at the rate of one-half of \% per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remit- tance first became delinquent until paid. e) 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 herein required to be paid." 6158* Failure to Collect and Report Tax. Determination of Tax by Tax""Admmlstrator,If any operator shall fail or refuse to collect said tax and to make, within the time provided In this chapter, any report and remittance of said tax or any portion thereof required by this chapter the Tax Administrator shall proceed 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 Tax Administrator shall procure such facts and information as he 5s 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, he shall proceed to 5- BIB] 37949-U01 ORD-U02 407-U02 LI2-U03 FO31549-U03 FO31648-U03 DO31656-U03 C5-U03 ORDINANCES-U03 11/24/2003-U04 ROBIN-U04 ORD 407x ôÎÀ%Ordinance No. l+O? determine and assess against such operator the tax. Interest and penalties provided for by this chapter. In case such determination Is made. the Tax Administrator shall give a notice of the amount so assessed by serving It personally or by deposit- ing It In the United States mall, postage prepaid, addressed to the operator so assessed at his last known place of address* Such operator may within ten 10) days after the serving or mail- ing of such notice made application In writing to the Tax Administrator for a hearing on the amount assessed. If applica- tion by the operator for a hearing 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 made, the Tax Administrator shall give not less than five 5) days written notice, in the manner prescribed herein, to the operator to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, Interest and penalties* At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person In the manner prescribed herein of such determination and the amount of such tax. Interest and penalties* The amount determined to be due shall be payable after fifteen 15) days unless an appeal Is taken as provided In Section 6l59." 6l59» Appeal* Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, Interest and penalties. If any, may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen 15) days of the serving or mailing of the determination of tax due* The Council shall fix a time and place for hearing such appeal, and the City Clerk shall give five 5) days notice In writing thereof, to such operator at his last known place of address* The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice." 6l60. Records* It shall be the duty of every operator liable for the col lection and payment to the city of any tax Imposed by this chapter, to keep and preserve, for a period of three 5) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the col- lection of and payment to the city, which records the Tax Administrator shall have the right to inspect at all reasonable times." 6|6|. Refunds. 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 subperagraphs b) and c)'of this section* provided a clair In writing therefor, stating under penalty of perjury the specific grounds upon which the claim Is founded. Is filed with the Tax Administrator within three 5) 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 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 Tax Administrator that the person from whom the tax has boon 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*" BIB] 37949-U01 ORD-U02 407-U02 LI2-U03 FO31549-U03 FO31648-U03 DO31656-U03 C5-U03 ORDINANCES-U03 11/24/2003-U04 ROBIN-U04 ORD 407x ôÎÀ%Ordinance No. J^O? 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 pro- vided In subperegraph a) of this section, but only when the tax was paid by the transient directly to the Tax Administra- tor, or when the transient having paid the tax to the operatoi established to the satisfaction of the Tax Administrator that 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 entitlement thereto." Ite. Actions to Collect^ Any tax requTred to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the clty< 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 wider the provisions of this chapter shall be liable to an action brought In the name of the City of Baldwin Park for the recovery of such amount," 6165, Violations^ Misdemeanor. 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 falls or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders a false or fraudulent y^t^rn or claim. Is guilty of a misdemeanor, and Is punishable as provided In Section 1200 of this Code* Any person required to moke, render, sign or verify any report or claim who makes ny f«|se or fraudulent report or claim witfi Intent to defeat or evade the determination of any amount due required by this ordinance to be made. Is gulfty of a misdemeanor and Is puntsh«b|e as aforesaid.tf SECTION 2» That this Ordinance shall not take effect until the first day of January. 1966. $eCTtON 5, That the City Clerk shall certify to the adoption of this Ordinance end cause the same to be published In the manner prescribed by law* PAte® At® APPROVED- this 2nd day of June T96?. X TV^rT^ / uc^«^ wry D* /p'lTes.^Alayw* ATTESTi /s/ Thelma L. Balkus ft»lma I, Sa^ua; CTefV By ULSL^JL^Jao^ L.. o--^^C^^ Venessa C. Langseth Deputy City Clerk BIB] 37949-U01 ORD-U02 407-U02 LI2-U03 FO31549-U03 FO31648-U03 DO31656-U03 C5-U03 ORDINANCES-U03 11/24/2003-U04 ROBIN-U04 ORD 407x ôÎÀ%ORDINANCE NO, 1^07 STATE OF CALIFORNIA COUNTY OF LOS ANGELES) SS. CITY OF BALDWIN PARK THEUAA L. BALKUS, City Clerk of the City of Baldwin Park, do hereby certify that the foregoing Ordinance No, OJ was regularly Introduced and placed upon its first reading at a^_ regular meeting of the City Council on the J9th day of May________, *9^5_. That, thereafter, said Ordinance was duly adopted and passed at a meeting of the City Council on the___^nd day of June 19 65 by the following vote» AY ES t COUNC I UA EN GREGORY, ADAIR, MOREHEAD AND MAYOR CRITES NOES; COUNCILMEN NONE ASSENT i COONCI IAEN_^CCARON /s/ Thelma L, Balkus Thelma L. Balkus, City C»erk By Lloj^Aj^^oL^ v^^ sQUNc^cyQJuD^ Venessa C. Langseth Deputy City Clerk BIB] 37949-U01 ORD-U02 407-U02 LI2-U03 FO31549-U03 FO31648-U03 DO31656-U03 C5-U03 ORDINANCES-U03 11/24/2003-U04 ROBIN-U04