Chapter 3.55
TRANSIENT ROOM TAX
Sections:
3.55.040 Collection of tax by operator – Rules for collection.
3.55.070 Registration of operator – Form and contents – Execution.
3.55.080 Returns and payments.
3.55.090 Delinquency penalties.
3.55.100 Deficiency determinations – Fraud, evasion, operator delay.
3.55.110 Redetermination and refund.
3.55.120 Collections, liens, and security deposit.
3.55.140 Transient occupancy tax appeal board.
3.55.010 Title.
This chapter shall be known as the transient room tax ordinance of the city of Coos Bay. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 1, 2001; Ord. 2663 § 1, 1976].
3.55.020 Definitions.
Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter.
“Accrual accounting” means a system of accounting where the operator enters the rent due from a transient on the operator’s records when the rent is earned, whether or not it is paid.
“Cash accounting” means a system of accounting where the operator does not enter the rent due from a transient on the operator’s records until the rent is paid.
“City council” means the city council of the city of Coos Bay, Oregon.
“Entitled to occupancy” means the person so entitled is obligated to pay rent to the operator of the motel for each day during which the person has the right of occupancy in the motel. This term does not mean the person simply has reservations for a room, but that the person is obligated to pay rent for the room for each day such right exists.
“Finance director” means the city of Coos Bay finance director, or his or her designee.
“Motel” means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy for 30 days or less for dwelling, lodging, or sleeping purposes, and includes, by way of illustration and not limitation, any motel, inn, tourist home or house, hotel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, space in mobile home or trailer parks, or similar structure or portions thereof so occupied.
“Occupancy” means the right to the use or possession of any space in transient lodging for dwelling, lodging or sleeping purposes for less than 30 days.
“Occupant” means any individual who exercises occupancy or is entitled to occupancy in transient lodging for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.
“Operator” means the person who is proprietor of the motel in any capacity. Where the operator performs 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 be considered compliance by both.
“Person” means any individual, firm, partnership, joint venture, limited liability company, corporation, limited liability partnership, association, host, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
“Rent” means the consideration paid or payable by an occupant for the occupancy of space in transient lodging valued in money, goods, labor, credits, property, or other consideration. If a separate fee is charged for services, goods or commodities and the fee is optional, that fee is not included in rent.
“Rent package plan” means the consideration charged for both food and rent where a single rate is made for the total of both. The amount applicable to rent for determination of transient room tax under this chapter shall be the charge made for rent when food is not a part of a package plan.
“Short-term rental” means a house, duplex, multiplex, apartment, condominium, houseboat, trailer or other residential dwelling unit where a person rents a guest bedroom or the entire residential dwelling unit for transient lodging occupancy. Generally, a short-term rental is zoned residential or has a building occupancy that only allows for residential use.
“Short-term rental hosting platform” means a business or other person that facilitates the retail sale of transient lodging by connecting occupants with transient lodging providers, either online or in any other manner. Short-term rental hosting platforms are transient lodging intermediaries.
“Tax” or “TLT” means the transient occupancy tax hereinafter imposed, either as the tax payable by the transient or the aggregate amount of taxes due from an operator during the period for which the operator is required to report collections.
“Tax administrator” means the finance director or other position of the city of Coos Bay, or its designee, which may include the Oregon Department of Revenue. If the city utilizes the Oregon Department of Revenue as its tax administrator, it will comply with ORS 305.620 in that it will follow the rules adopted by the Department of Revenue regarding the administration, collection, enforcement and distribution of transient lodging taxes.
“Tenancy” means the letting of real estate as a landlord to tenant pursuant to a lease agreement creating a residential landlord-tenant relationship.
“Transient” means any person who exercises occupancy or is entitled to exercise occupancy in a motel for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. The day a transient checks out of the motel shall not be included in determining the 30-day period if the transient is not charged rent for that day by the operator. Any such individual so occupying space in a motel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. An individual who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient.
“Transient lodging” or “transient lodging facilities” means:
(a) Hotel, motel, and inn dwelling units that are used for temporary overnight human occupancy; or
(b) Spaces used for overnight parking of recreational vehicles or placement of tents during periods of human occupancy; or
(c) Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units that are used for temporary human occupancy.
“Transient lodging intermediary” means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:
(a) Charges for occupancy of the transient lodging; or
(b) Collects the consideration charged for occupancy of the transient lodging; or
(c) Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.
“Transient lodging provider” means a person that furnishes transient lodging.
“Transient lodging tax collector” means a transient lodging provider or transient lodging intermediary. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 374 §§ 1, 2, 2005; Ord. 315 § 2, 2001; Ord. 2663 § 2, 1976].
3.55.030 Tax imposed.
Effective April 1, 2019, the transient lodging tax will be increased from seven percent to nine and one-half percent. Each transient lodging tax collector shall pay the established TLT of the rent to the city. The transient shall pay the tax to the operator of the lodging establishment at the time the rent is paid. The operator shall enter the tax on the operator’s records when rent is collected, if the operator keeps his records on the cash accounting basis, or when earned, if the operator keeps his records on the accrual accounting basis. The transient lodging tax collector shall pay the TLT with the rent to the city. TLT amounts shall be rounded down to the nearest cent. The transient lodging tax collector shall maintain records of all rent charged and TLT payments received. If rent is paid in installments, a proportionate share of the TLT shall be paid by the transient lodging tax collector to the tax administrator with each installment unless the transient lodging tax collector pays the entire amount with the first payment. If for any reason the tax is not paid to the operator of the motel, the finance director may require that such tax shall be paid directly to the city. In all cases, the rent paid or charged for occupancy shall exclude the sale of any goods, services, and commodities other than the furnishing of rooms, accommodations, and parking spaces in mobile home parks or trailer parks.
Bills, receipts or invoices provided to occupants shall list the TLT separately and must accurately state the amount of tax. All amounts listed as TLT on invoices, bills or receipts must be reported as TLT and, after collection, must be turned over to the city, less the five percent administrative charge. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 508, 2019; Ord. 315 § 3, 2001; Ord. 195 § 1, 1993; Ord. 2663 § 3, 1976].
3.55.040 Collection of tax by operator – Rules for collection.
(1) Every operator renting or leasing rooms in this city, the occupancy of which is not exempt under the terms of this chapter, shall collect the tax from the occupant. The tax collected or accrued by the operator constitutes a debt owing by the operator to the city.
(2) In all cases of credit or deferred payment of rent, the payment of tax to the operator may be deferred until the rent is paid, and the operator shall not be liable for the tax until credits are paid or deferred payments are made.
(3) If payment is by credit card, for purposes of this section, payment is made at the time credit card information is provided to the transient lodging tax collector, not when the transient lodging tax collector ultimately receives credit for the transaction.
(4) While holding the payment in trust for the city, a transient lodging tax collector may commingle the tax proceeds with the transient lodging tax collector’s funds, but the transient lodging tax collector is not the owner of tax proceeds, except that, when a return is filed, the transient lodging tax collector becomes the owner of the administrative fee authorized to be retained.
(5) Transient lodging tax collectors may choose to file returns and remit payment based on amounts accrued but not yet collected. The transient lodging tax collector is liable for any TLT that should have been collected from the occupant, except in cases of nonpayment of rent by the occupant.
(6) Upon request of the city, transient lodging tax collectors must provide all physical addresses of transient lodging facilities within the city limits and the related contact information, including the name and mailing address, of the general manager, agent, owner, host or other responsible person for the location.
(7) A hosting platform for short-term rentals may collect a fee for booking services in connection with short-term rentals only when those short-term rentals are lawfully registered as operators with the city and possess a certificate of authority at the time the short-term rental is occupied.
(8) Transient lodging providers who receive any portion of the rent for transient lodging and transient lodging intermediaries that provide booking service are both transient lodging tax collectors and are jointly and severally liable for the tax. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 4, 2001; Ord. 2663 § 4, 1976].
3.55.050 Operator’s duties.
Each operator shall collect the tax imposed by this chapter at the same time as the rent is collected from each transient. The amount of tax shall be separately stated upon the operator’s records and any receipt tendered by the operator. No operator of a motel shall advertise or shall enter into agreement providing that the tax or any part of the tax will be assumed or absorbed by the operator, or that it will not be added to the rent, or that when added, any part will be refunded, except as otherwise provided by this chapter. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 5, 2001; Ord. 2663 § 5, 1976].
3.55.060 Exemptions.
No TLT shall be imposed upon:
(1) A dwelling unit in a hospital, health care facility, long-term care facility or any other residential facility that is licensed, registered or certified by the Oregon Department of Human Services or the Oregon Health Authority;
(2) A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;
(3) A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year;
(4) A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter;
(5) A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility; or
(6) A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if:
(a) All dwelling units occupied are within the same facility; and
(b) The person paying consideration for the transient lodging is the same person throughout the consecutive period. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 6, 2001; Ord. 2663 § 6, 1976].
3.55.070 Registration of operator – Form and contents – Execution.
Every person engaging or about to engage in business as an operator of a motel in the city of Coos Bay shall register with the city on a form provided by the finance director. Persons starting business must register within 15 calendar days after commencing business. Registration shall set forth the name under which the operator transacts or intends to transact business, the location of the operator’s place or places of business, and such other information to facilitate the collection of the tax as the finance director may require.
Transient lodging providers who own or operate transient lodging facilities in Coos Bay shall provide the address of the lodging facility. The registration form shall be signed by the transient lodging provider. The tax administrator shall, within 15 days after registration, issue without charge a certificate of authority to collect the TLT. The transient lodging provider’s obligation to collect the TLT is imposed once rent for transient lodging is paid, even if the registration form has not been filed or if the certificate has not been issued. If the rent transaction is facilitated online, the certificate of authority must be able to be viewed by the occupant by clicking on a link to the certificate of authority at a reasonable place during the payment transaction.
Certificates shall be nonassignable and non-transferable and shall be surrendered to the tax administrator when the business is sold or transferred or when a transient lodging facility ceases to operate at the location specified in the registration form. Each certificate issued to a transient lodging provider for a specific lodging facility shall be prominently displayed at the lodging facility and include:
(1) The name of the transient lodging provider;
(2) The address of the transient lodging facility;
(3) The date the certificate was issued; and
(4) The certificate number as assigned by the tax administrator. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 7, 2001; Ord. 2663 § 7, 1976].
3.55.080 Returns and payments.
(1) Transient lodging tax collectors must submit a completed tax return form to the tax administrator on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter and accompanied by remittance of all tax collected, less a five percent administration fee. The return shall be filed in such form as the tax administrator may prescribe. The tax administrator, if they deem it necessary in order to insure payment or facilitate collection by the city of the amount of taxes in any individual case, may require returns and payment of the amount of taxes on other than monthly periods.
(2) The transient lodging tax collector is entitled to the administration fee. If a transient lodging facility has multiple owners, they are not entitled to retain additional fees.
(3) Remittances are delinquent if not made by the last day of the month in which they are due.
(4) Returns shall show the gross rents collected, taxable rents, the total amount of TLT collected and the amount of the administrative fee retained by the transient lodging tax collector. Returns shall also show the exempt and excluded rents and the basis for exemptions and exclusions.
(5) The person required to file the return shall deliver the return, together with payment of the amount of the tax due, to the tax administrator, to the appropriate office, either by personal delivery, by mail, or by electronic tax return filed through a reporting and payment portal furnished by the tax administrator, or its designee. If the return is mailed, the postmark shall be considered the date of delivery. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 374 § 4, 2005; Ord. 315 § 8, 2001; Ord. 83 § 1, 1986; Ord. 2663 § 8, 1976].
3.55.090 Delinquency penalties.
(1) Interest shall be added to the overall tax amount due at the same rate established under ORS 305.220 for each month, or fraction of a month, from the time the return to the tax administrator was originally required to be filed to the time of payment.
(2) If a transient lodging tax collector fails to file a return or pay the tax as required, a penalty shall be imposed in the same manner and amount provided under ORS 314.400.
(3) Every penalty imposed, and any interest that accrues, becomes a part of the financial obligation required to be paid and remitted to the tax administrator.
(4) Taxes, interest, and penalties paid to the tax administrator under this section shall be distributed to the city’s hotel/motel tax fund. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 374 § 5, 2005; Ord. 315 § 9, 2001; Ord. 83 § 2, 1986; Ord. 2663 § 9, 1976].
3.55.100 Deficiency determinations – Fraud, evasion, operator delay.
(1) Deficiency Determination. If the finance director determines that an operator’s returns are incorrect, the finance director may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within, or that may come within, the finance director’s possession. One or more deficiency determinations may be made of the amount due for one or more than one period, and the amount so determined shall be due and payable immediately upon service of notice of the finance director’s determination, as hereinafter provided. Penalties and interest on deficiencies shall be assessed as provided in CBMC 3.55.090.
(a) In making a deficiency determination, the finance director may offset overpayment, if any, which may have been previously made for a period or periods, against any underpayment for a subsequent period or periods, or against penalties and interest on the underpayment.
(b) The finance director shall give to the operator or occupant a written notice of the finance director’s determination. The notice may be served personally or by mail.
(2) Fraud, Refusal to Collect, Evasion. If any operator shall fail or refuse to collect the tax, or to make within the time provided in this chapter any report and remittance of the tax, or any portion thereof, the finance director shall proceed, in such manner as the finance director may deem best, to obtain facts and information on which to base an estimate of the tax due. As soon as the finance director has determined the tax due based on such information, the director shall proceed to assess against such operator the tax and interest provided for by this chapter. In case such determination is made, the finance director shall give a notice of the amount so assessed, such determination and notice to be made and mailed within three years after discovery by the finance director of any fraud, intent to evade, or failure or refusal to collect said tax, or failure to file return. Any determination shall become due and payable immediately upon receipt of notice and shall become final within 10 days after the finance director has given notice thereof, and shall be deemed delinquent if not paid by such date.
(3) Costs of Determining Tax. All costs to the city in determining the actual tax due from any operator shall be added to, and become a part of, the amount owed by the operator upon written notice to the operator, served personally or by mail. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 10, 2001; Ord. 83 § 3, 1986; Ord. 2663 § 10, 1976].
3.55.110 Redetermination and refund.
(1) Any operator against whom a determination is made under CBMC 3.55.100 or any person against whom the tax has been imposed may file a petition for redetermination or refund within 10 days of the date notice is given to the operator under CBMC 3.55.100(1) or within one year to the date the tax is collected from the person, as the case may be. The petition shall be verified and shall state the specific reason the redetermination is merited or refund is due. If a petition is not filed within such time period, the determination or imposition of the tax becomes final and binding.
(2) If a petition is filed within the allowable period, the city manager shall reconsider the determination or imposition and, if the operator or person has so requested in the petition, shall give the operator or person a hearing after not less than two weeks’ notice of the time and place for the hearing. The city manager may continue the hearing from time to time as may be necessary.
(3) The city manager may decrease or increase the amount of the determination or imposition as a result of the hearing and, if an increase is determined, such increase shall be payable immediately after hearing.
(4) The order or decision of the city manager upon a petition becomes final 10 days after service upon the petitioner of notice thereof unless an appeal is filed with the city council, in writing, within the 10 days after service of such notice.
(5) No petition, or appeal therefrom, shall be effective for any purpose unless the operator has first complied with the payment provisions hereof.
(6) Refunds by City to Transient Lodging Tax Collector. If the transient lodging tax collector remits more tax, penalty or interest than is due, the transient lodging tax collector may file a claim in writing stating the facts relating to the claim, within three years from the date of remittance. If the claim is approved by the tax administrator, the excess amount shall be either refunded or credited on any amount due from the transient lodging tax collector.
(7) Refunds by City to Occupant. A transient lodging tax collector may file a claim for refund by filing a claim in writing within three years of payment providing the facts relating to the claim for refund. If the tax administrator determines that the tax was collected and remitted to the city and the occupant was not required to pay the tax or overpaid, the city shall issue a refund to the occupant.
(8) Refunds by Transient Lodging Tax Collector to Occupant. If an occupant has paid tax to a transient lodging tax collector but stays a total of 30 or more consecutive days in the same transient lodging facility, the transient lodging tax collector shall refund to the occupant any tax collected for any portion of the continuous stay. The transient lodging tax collector shall account for the collection and refund to the tax administrator. If the transient lodging tax collector has remitted the tax prior to the refund or credit to the occupant, the transient lodging tax collector shall be entitled to a corresponding refund or offset if the claim for refund is filed within three years from the date of collection. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 11, 2001; Ord. 2663 § 11, 1976].
3.55.120 Collections, liens, and security deposit.
(1) The city may bring legal action to collect on any amounts owed to the city under this chapter within three years after remittance is due to the city or within three years after any determination becomes final.
(2) The city is entitled to collect reasonable attorneys’ fees in any legal action brought to collect on amount owed to the city under this chapter.
(3) The city may record a lien in the city’s lien docket against any real property owned by a transient lodging provider who receives any portion of the rent from a transient lodging facility located within the city as to any delinquent remittances by the transient lodging provider.
(4) The finance director, whenever deemed necessary to ensure compliance with this chapter, may require an operator to deposit with the city cash, bond, or other security deemed acceptable by the city attorney. The amount of such cash, bond, or other security shall be fixed by the finance director, but it shall not be greater than twice the operator’s estimated average quarterly liability for the period for which the operator files returns or $5,000, whichever is less. Pursuant to CBMC 3.55.140, the operator has a right to appeal any decision of the finance director made pursuant to this section to the transient occupancy tax appeal board by filing a notice of appeal with the city manager within 10 days after service of notice of requirement to provide such security. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 12, 2001; Ord. 83 § 4, 1986; Ord. 2663 § 12, 1976].
3.55.130 Administration.
(1) Records Required from Operators – Form. Every operator shall keep guest records of room sales and accounting books and records of the room sales. All records shall be retained by the operator for a period of at least three years after they come into being.
(2) Examination of Records – Investigations. The finance director may examine, during normal business hours, the books, papers, and accounting records relating to room sales of any operator after notification to the operator, and may investigate the business of the operator in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount of the tax required to be paid.
(3) Confidential Character of Information Obtained. No person having an administrative or clerical duty under the provisions of this chapter shall make known in any manner whatsoever the business affairs, operations, or information obtained by an investigation of records and equipment of any operator, except as follows:
(a) The disclosure to, or the examination of, records and equipment by another city of Coos Bay official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provision of this chapter or collecting taxes imposed hereunder.
(b) The disclosure, after the filing of a written request to that effect, to the taxpayer himself, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to any paid tax, any unpaid tax or amount of tax required to be collected, or interest, and penalties; further provided, however, that the city attorney approves each such disclosure and that the finance director may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby.
(c) The disclosure of the names and addresses of any persons to whom certificates of authority have been issued.
(d) The disclosure of general statistics regarding taxes collected or business done in the city.
(e) Disclosures required by ORS Chapter 192.
(f) Disclosures required by ORS Chapter 297. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 13, 2001; Ord. 2663 § 13, 1976].
3.55.140 Transient occupancy tax appeal board.
A transient occupancy tax appeal board is hereby created to be composed of members of the Coos Bay city council. Four members of the board shall constitute a quorum. The board shall keep a record of its transactions and shall not receive any compensation for their services on the board. The board shall have the power to:
(1) Hear and determine appeals of orders or decisions made pursuant to this chapter. The board may affirm, modify, or reverse such orders or decisions, and may prescribe such forms, rules, and regulations relating to appeals as it may deem necessary. In the review of a decision or order, the board may take such evidence and make such investigation as it may deem necessary and give notice of its determinations. Such determination shall become final 60 days thereafter;
(2) Approve, modify, or disapprove all forms, rules, and regulations prescribed by the finance director in the administration and enforcement of this chapter;
(3) Make such investigations as it deems advisable regarding the imposition and administration of the tax;
(4) Revoke the business license issued to any operator for repeated failure to comply with this chapter, and order such revocation to continue until the operator has come into compliance and paid in full all taxes owing, including delinquency penalties, interest, and costs. Such revocation shall be made only following a hearing with 10 days’ written notice to the operator. Such revocation may be in addition to any other penalties imposed by this chapter. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 14, 2001; Ord. 83 § 5, 1986; Ord. 2663 § 14, 1976].
3.55.150 Violations.
It is unlawful for any operator to fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the finance director or to render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report, with intent to defeat or evade the determination of any amount due required by this chapter. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 15, 2001; Ord. 2663 § 15, 1976].
3.55.160 Penalty.
Any person violating any provision of this chapter shall be fined not more than $750.00 for each such offense. [Ord. 563 § 1 (Exh. A), 2022; Ord. 562 § 1 (Exh. A), 2022; Ord. 315 § 16, 2001; Ord. 83 § 7, 1986; Ord. 2663 § 16, 1976].