Chapter 3.28
TRANSIENT OCCUPANCY TAX1,2
Sections:
3.28.070 Repairing and remitting.
3.28.080 Penalties and interest.
3.28.090 Failure to collect and report tax--Determination of tax.
3.28.010 Title.
This Chapter shall be known as the UNIFORM TRANSIENT OCCUPANCY TAX ORDINANCE OF THE CITY. (Ord. 386 §1, 1994).
3.28.020 Definitions.
Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:
A. Lodging Types: The types of lodging allowed within the city of Greenfield are hotels, motels and residence inns, which are defined as follows:
1. "Hotel" means a facility (in one or more buildings on the same legal parcel) providing transient lodging accommodations on a daily rate for occupancy of thirty (30) or fewer days to the general public. Access is provided through a common entrance, lobby or hallway. If length of stay is extended for any reason, transient occupancy tax will be paid for all days any unit is occupied.
2. "Motel" means a facility (in one or more buildings on the same legal parcel) providing transient lodging accommodations on a daily rate for occupancy of thirty (30) or fewer days to the general public. Access is individually and independently accessible from outside the building. Motel includes "motor lodge," "tourist court," "motor hotel," or any other designation (excepting "residence inn") intended to identify the premises as providing for rental of overnight accommodations primarily to motorists. If length of stay is extended for any reason, transient occupancy tax will be paid for all days any unit is occupied.
3. "Hotels" and "motels" are further described as any "lodging house," "motel," "hotel," "inn" (except for the "residence inn" as defined below), "vacation home rental," "bed and breakfast," "time sharing arrangement," "recreational vehicle park" (as defined in section 17.98.020, or other place, building or structure or portion thereof maintained, advertised or otherwise held out to the public in any manner as a place where sleeping, rooming, or any other type of visitor accommodations are furnished on a transient basis (no more than thirty (30) days) composed either in whole or in part of members of the public, with or without meals. One unit for on-site manager shall be allowed, equipped with the usual residential dwelling amenities.
4. "Residence inn" means any building or group of detached or semi-detached buildings, containing guestrooms intended or designated to be used, or which are used, rented or hired out, to be occupied, or which are occupied, for sleeping purposes by one to four (4) guests, which is also the primary residence of those guests, and which is furnished with complete kitchen and bathroom facilities. Transient occupancy tax shall be owing from any guest whose term of occupancy is thirty (30) days or less.
The three (3) definitions of "hotel," "motel," or "residence inn" set out in this section do not include any buildings, structure or property in which persons are housed or detained under legal restraint or hospitalized or otherwise under medical, nursing or psychiatric care (including but not limited to jails, hospitals, asylums, sanitariums, rest homes, orphanages, prisons, detention homes, or similar buildings where human beings are housed and detained under legal restraint).
B. "Manager" means the person who is proprietor of any hotel, motel or residence inn, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the manager 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 the 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.
C. "Manager’s quarters" means any dwelling unit contained in any hotel, motel or residence inn meant for yearround habitation by the manager or owner of the premises.
D. "Occupancy" means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes.
E. "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.
F. "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 and property and services of any kind or nature, without any deduction therefrom whatsoever.
G. "Tax Administrator" means the City Clerk of the City of Greenfield.
H. "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 days or less. All portions of calendar days are counted as full days. (Ord. 501 §1, 2013; Ord. 386 §1, 1994).
3.28.030 Tax imposed.
For the privilege of occupancy in any hotel, each transient is subject to, and shall pay, a tax in the amount of eight percent (8%) of the rent charged by the manager. Said tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the manager or to the City. The transient shall pay the tax to the manager 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 manager of the hotel, the
Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. (Ord. 386 §1, 1994).
3.28.040 Exemptions.
No tax shall be imposed upon the following:
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 officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty;
C. 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. 386 §1. 1994).
3.28.050 Manaqer’s duties.
Each manager 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 manager. No manager of a hotel 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 manager, 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. (Ord. 386 §1, 1994).
3.28.060 Reqistration.
Within thirty (30) days after the effective date hereof, or within thirty (30) days after commencing business, whichever is later, each manager 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 conspicuous place on the premises. Said certificate shall, among other things, state the following:
A. The name of the manager;
B. The address of the hotel;
C. The date upon which the certificate was issued; and
D. This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance 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 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. This certificate does not constitute a permit. (Ord. 386 §1, 1994).
3.28.070 Repairing and remitting:
Each manager 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 filed, 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 in 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 manager pursuant to this Chapter shall be held in trust for the account of the City until payment thereof is made to the Tax Administrator. (Ord. 386 §1, 1994).
3.28.080 Penalties and interest.
A. Original delinquency. A manager who fails to remit any tax imposed by this Chapter within the time required shall pay a penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax.
B. Continued delinquency. Any manager who fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent (10%) penalty first imposed.
C. Fraud. If the Tax Administrator determines that the nonpayment of any remittance due under this Chapter is due to fraud, a penalty of twenty five percent (25%) of the amount of the tax shall be added thereto, in addition to the penalties stated in subsections A and B of this Section.
D. Interest. In addition to the penalties imposed, any manager who fails to remit any tax imposed by this Chapter shall pay interest at the rate of one-half of one percent (0.5%) per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance 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. (Ord. 386 §1, 1994).
3.28.090 Failure to collect and report tax--Determination of tax.
If any manager 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 is able to obtain upon which to base the assessment of any tax imposed by this Chapter and payable by any manager who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such manager 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 depositing it in the United States mail, postage prepaid, addressed to the manager so assessed at his last known place of address. Such manager may within ten (10) days after the serving or mailing of such notice make application in writing to the Tax Administrator for a hearing on the amount assessed. If application by the manager 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 manager 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 manager 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 3.28.100. (Ord. 386 §1, 1994).
3.28.100 Appeal.
Any manager 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 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 notice in writing to such manager 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. (Ord. 386 §1, 1994).
3.28.110 Records.
It shall be the duty of every manager liable for the collection and payment to the City of any tax imposed by this Chapter to keep and preserve, for 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 Tax Administrator shall have the right to inspect at all reasonable times. (Ord. 386 §1, 1994).
3.28.120 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 subsections Band C of this Section, provided a claim 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 (3) years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.
B. A manager 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 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 manager.
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 provided in subsection A of this Section, but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient having paid the tax to the manager, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the manager 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. (Ord. 386 §1, 1994).
3.28.130 Actions to collect:
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 a manager which has not been paid to the city shall be deemed a debt owed by the manager to the City. Any person owing money to the City under the provisions of this Chapter shall be liable to an action brought in the name of the City for the recovery of such amount. (Ord. 386 §1, 1994).
Rev. & T. Code §§7280 and 7281.
Prior ordinance history: Ord. 91, Ord. 105, Ord. 305.