Chapter 3.13
TRI-VALLEY TOURISM BUSINESS IMPROVEMENT DISTRICT
Sections:
3.13.010 Statutory authority.
3.13.020 Boundaries.
3.13.030 Amendments to state law.
3.13.040 Purpose.
3.13.050 Definitions.
3.13.060 Amount of assessments.
3.13.070 Exemptions.
3.13.080 Reporting and remitting assessment.
3.13.090 Records to be kept.
3.13.100 Delinquent payment – Penalties and interest.
3.13.110 Failure to collect and report – Determination of assessment by Administrative Services Director.
3.13.120 Actions to collect.
3.13.130 Refunds.
3.13.140 Appeal procedure.
3.13.150 Effective date.
3.13.010 Statutory authority.
There is established in the cities of Pleasanton, Livermore, San Ramon and Dublin the Tri-Valley tourism business improvement district (“the district”) pursuant to Resolution No. 2005-197 of the City of Livermore and, under the provisions of the Parking and Business Improvement District Law of 1994, as set forth in the Streets and Highways Code of the State, Section 36600 et seq. (Ord. 2065 § 1(A), 2018; Ord. 1784 § 1, 2006)
3.13.020 Boundaries.
The boundaries of the district shall be the corporate limits of the cities of Pleasanton, Livermore, San Ramon and Dublin, as such corporate limits are amended from time to time. (Ord. 1784 § 1, 2006)
3.13.030 Amendments to state law.
The businesses and operation of the district shall be subject to any amendments to the Parking and Business Improvement District Law of 1994, as amended. (Ord. 1784 § 1, 2006)
3.13.040 Purpose.
The purposes for which the assessments collected under this chapter shall be used are the statutory purposes set forth in Section 36600 et seq. of the Streets and Highways Code of the State, or one or more of the following purposes:
A. Sales and marketing programs and activities designed to attract overnight groups.
B. Communications and public relations activities and services to build greater awareness of Tri-Valley businesses and the Tri-Valley region as a tourism, meeting, and event destination.
C. Administrative costs and operation. (Ord. 1784 § 1, 2006)
3.13.050 Definitions.
Except where the context shall otherwise require, the definitions given in this section govern the construction of this chapter:
A. “Hotel” means 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, 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, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.
B. “Occupancy” means the use or possession, or the right to the use or possession, of any room or rooms, or any portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
C. “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.
D. “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 30 consecutive 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 30 days has expired, unless there is an agreement in writing between a hotel and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this chapter may be considered. (Ord. 1784 § 1, 2006)
3.13.060 Amount of assessments.
All hotels with 35 or more rooms within the boundaries of the district shall be subject to an assessment based upon $1.00 per paid occupied room per night. (Ord. 1784 § 1, 2006)
3.13.070 Exemptions.
Stays by persons who are otherwise exempt from paying a transient occupancy tax as defined in Chapter 3.12 LMC shall be exempt from the assessment. (Ord. 1784 § 1, 2006)
3.13.080 Reporting and remitting assessment.
Each hotel 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 Administrative Services Director, make a return to the Administrative Services Director, on forms provided by the City, of the total number of rooms occupied per night, and the amount of assessment collected from occupied rooms. At the time the return is filed, the full amount of the assessment collected shall be remitted to the Administrative Services Director. The Administrative Services Director may establish shorter reporting periods for any hotel if the Director deems it necessary in order to ensure collection of the assessment, and may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All assessments collected by hotels pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Administrative Services Director. (Ord. 2065 § 1(A), 2018; Ord. 1895 § 5, 2010; Ord. 1784 § 1, 2006)
3.13.090 Records to be kept.
It shall be the duty of every hotel liable for the collection and payment to the City of any assessment imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such assessment as it may have been liable for the collection of and payment to the City, which records the Administrative Services Director shall have the right to inspect at all reasonable times. (Ord. 2065 § 1(A), 2018; Ord. 1895 § 5, 2010; Ord. 1784 § 1, 2006)
3.13.100 Delinquent payment – Penalties and interest.
A. Original Delinquency. Any hotel that fails to remit any assessment imposed by this chapter within the time required shall pay a penalty of 10 percent of the amount of the assessment in addition to the amount of the assessment.
B. Continued Delinquency. Any hotel that fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10 percent of the amount of the assessment in addition to the amount of the assessment and the 10 percent penalty first imposed.
C. Fraud. If the Administrative Services Director determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of 25 percent of the amount of the assessment 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 hotel who fails to remit any assessment imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the assessment, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E. Penalties Merged with Assessment. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the assessment herein required to be paid. (Ord. 2065 § 1(A), 2018; Ord. 1895 § 5, 2010; Ord. 1784 § 1, 2006)
3.13.110 Failure to collect and report – Determination of assessment by Administrative Services Director.
A. If any hotel fails or refuses to collect the assessment and to make, within the time provided in this chapter, any report and remittance of the assessment or any portion thereof required by this chapter, the Administrative Services Director shall proceed in such manner as deemed best to obtain facts and information on which to base the estimate of the assessment due. As soon as the Administrative Services Director shall procure such facts and information as are able to be obtained upon which to base the assessment imposed by this chapter and payable by any hotel which has failed or refused to collect the same and to make such report and remittance, the Administrative Services Director shall proceed to determine and assess against such business lodging the assessment, interest and penalties provided for by this chapter.
B. In case such determination is made, the Administrative Services Director 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 business lodging so assessed at its last known place of address. Such business lodging may, within 10 days after the serving or mailing of such notice, make application in writing to the Administrative Services Director for a hearing on the amount assessed.
C. If application by the hotel for a hearing is not made within the time prescribed, the assessment, interest and penalties, if any, determined by the Administrative Services Director shall become final and conclusive and immediately due and payable. If such application is made, the Administrative Services Director shall give not less than five days’ written notice in the manner prescribed herein to the hotel to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such assessment, interest and penalties.
D. At such hearing, the hotel may appear and offer evidence why such specified assessment, interest and penalties should not be so fixed. After such hearing, the Administrative Services Director shall determine the proper assessment 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 assessment, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in LMC 3.13.140. (Ord. 2065 § 1(A), 2018; Ord. 1895 § 5, 2010; Ord. 1784 § 1, 2006)
3.13.120 Actions to collect.
Any assessment required to be paid by any person under the provisions of this chapter shall be deemed a debt owed by the hotel to the City. Any such assessment collected by a hotel, which has not been paid to the City, shall be deemed a debt owed by the hotel 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 of Livermore for the recovery of such amount. (Ord. 2065 § 1(A), 2018; Ord. 1784 § 1, 2006)
3.13.130 Refunds.
A. Whenever the amount of any assessment, 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 B and C of this section, provided a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Administrative Services Director in accordance with the provisions of Chapter 3.42 LMC and California Government Code Section 900 et seq. The claim shall be on forms furnished by the Administrative Services Director.
B. A hotel may claim a refund, or take as credit against assessments collected but unremitted, the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the Administrative Services Director that the person from whom the assessment has been collected was not a person who utilized the hotel.
C. 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. 2065 § 1(A), 2018; Ord. 1895 § 5, 2010; Ord. 1784 § 1, 2006)
3.13.140 Appeal procedure.
Any hotel aggrieved by the decision of the Director of Administrative Services with respect to the amount of such assessment, interest, and penalties, if any, may file an appeal in accordance with the provisions of Chapter 1.22 LMC. Any amount found to be due shall be immediately due and payable upon the service of notice. (Ord. 2065 § 1(A), 2018; Ord. 2052 § 1(E), 2017; Ord. 1895 § 5, 2010; Ord. 1784 § 1, 2006)
3.13.150 Effective date.
This chapter shall be effective 30 days from and after the date of the passage of the ordinance codified herein, except that the assessment imposed by the foregoing chapter shall become operative and be imposed on February 9, 2006, and shall not apply prior to that date. (Ord. 1784 § 1, 2006)