Chapter 3.16 TRANSIENT ROOM TAX

A. "Accrual accounting" means a system of accounting in which the operator/lodging tax collector enters the rent due from a transient into the record when the rent is earned, whether or not it is paid.

B. "Cash accounting" means a system of accounting in which the operator/lodging tax collector does not enter the rent due from a transient into the record until the rent is paid.

C. "Council" or "city council" means the city council of Phoenix, Oregon.

D. "Intermediary" means a person other than a lodging provider that facilitates the booking or sale of lodging and:

1. Charges for occupancy of any lodging facility or accommodation;

2. Collects monetary or other consideration charged for occupancy of lodging; or

3. Receives a fee, commission or other compensation and requires the lodging provider/operator to use a specified third-party entity to collect any consideration for occupancy of the lodging.

E. "Lodging facility" means any structure, or portion thereof, which is occupied, used, or intended to be used or designed for occupancy or sleeping purposes for a period of less than thirty days. For the purposes of this chapter, the term shall include, but not be limited to, hotels, motels, bed-and-breakfasts, overnight stays within any residence in whole or in part, dormitories, fraternities, sororities, public or private clubs, space in a mobile home or trailer park, tent camping, or any equivalent short term rental use in which there may be monetary or other compensation.

F. "Lodging tax collector" means a lodging operator, manager or intermediary.

G. "Occupancy" means the use or possession of, or the right to use or possess, accommodation in a lodging facility or the equivalent, for lodging or sleeping, or space in a manufactured home or RV park or portion thereof.

H. "Occupant" means any individual who exercises or is entitled to occupancy in a lodging facility for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. The day an occupant checks out of the lodging shall not be included in determining the thirty-day period, if the occupant is not charged rent for that day by the lodging tax collector. Any such individual so occupying space in a lodging facility shall be deemed to be an occupant until the period of thirty days has expired, unless there is an agreement in writing between the lodging tax collector and the occupant providing for a longer period of occupancy. In determining whether a person is an occupant, uninterrupted periods of time extending both prior and subsequent to the effective date hereof may be considered. A person who pays for lodging on a monthly basis, irrespective of the number of days of such month, shall not be deemed an occupant for tax collection purposes.

I. "Operator" means a person who is the proprietor, manager or equivalent of a lodging facility in any capacity. When an operator’s functions are performed through a managing agent or intermediary of a type or character other than an employee, the managing agent shall also be deemed an operator and shall have the same duties and liabilities as his/her principal. For purposes of this chapter, noncompliance by an operator managing agent or intermediary shall be considered noncompliance by all parties.

J. "Person" means an individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or another group or combination acting as a unit.

K. "Rent" means the gross consideration charged, whether or not received by the operator/lodging tax collector, for the occupancy of space in a lodging facility, valued in money, goods, labor, credits, property or any other consideration valued in money, without any deduction.

L. "Tax" means either the tax payable by the occupant or the aggregate amount of taxes due from an operator/lodging tax collector during the period for which the operator/lodging tax collector is required to report collections.

M. "Tax administrator" means the city manager or his/her designee.

N. Transient. See "Occupant."

O. "Travel package" means the consideration charged for food, rent and any other goods and/or services where a single charge is assessed to the occupant. The amount applicable to rent for determination of the lodging tax under this chapter shall be the same charge made for rent when consideration is not a part of the package plan.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.020 Tax imposed.

A. Occupant shall pay a tax in the amount of six percent of the rent charged for the privilege of occupancy in a lodging facility in the city. The tax constitutes a debt owed by the occupant to the city, and the debt is extinguished only when the tax is remitted by the operator/lodging tax collector to the city. The occupant shall pay the tax to the operator/lodging tax collector at the time rent is paid. The operator/lodging tax collector shall enter the tax into the record when rent is collected if the operator/lodging tax collector keeps records on the cash accounting basis and when earned if the operator/lodging tax collector keeps records on the accrual accounting basis. If the rent is paid in installments, a proportionate share of the tax shall be paid by the occupant to the operator/lodging tax collector with each installment. In all cases, rent paid or charged for occupancy shall exclude the sale of goods, services or commodities, other than the furnishing of rooms, accommodations, and space occupancy in manufactured home parks or RV parks.

B. The total retail price paid by a person for occupancy of a lodging facility that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the lodging tax collector’s business.

C. If, for any reason, the tax due is not paid to the lodging tax collector, the tax administrator may require that such tax shall be paid directly to the city.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.030 Rules for collection of tax by operator or lodging tax collector.

A. Every operator renting space for lodging or sleeping shall collect a tax from the occupant. The operator shall be a fiduciary to the city for collection and remittance of the tax and shall have the highest standards of care at equity or law. The tax collected or accrued constitutes a debt owed by the operator to the city.

B. If the operator utilizes a third-party intermediary for booking, the intermediary shall have the same responsibilities to collect and remit the tax as the operator.

C. Every lodging tax collector renting lodging facilities in the city whether publicly or privately owned, the occupancy of which is not exempted under this chapter, shall collect the lodging tax from the occupant. The lodging tax, collected or accrued, constitutes a debt owed by the lodging tax collector to the city.

D. In cases of credit or deferred payment of rent, the payment of tax to the operator/lodging tax collector may be deferred until the rent is paid, and the operator/lodging tax collector shall not be liable for the tax until credits are paid or deferred payments are made. Adjustments may be made for uncollectible rents and lodging taxes.

E. The city shall have the power to adopt rules and regulations not inconsistent with this chapter as may be necessary to aid in enforcement. Prior to the adoption of rules and regulations, the city shall give public notice of its intent to adopt rules and regulations, provide copies of the proposed rules and regulations to interested parties, and conduct a public hearing on the proposed rules and regulations. Public notice shall be given when rules and regulations have been finally adopted. Copies of current rules and regulations shall be made available to the public upon request. It is a violation of this chapter to violate rules and regulations duly adopted by the city.

F. The tax administrator shall enforce this chapter and may adopt rules and regulations necessary for enforcement.

G. For rent collected on portions of a dollar, fractions of a penny of tax shall not be remitted.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.040 Duties of operator/lodging tax collector.

Each operator/lodging tax collector shall collect the tax when the rent is collected from every transient. The amount of tax shall be stated separately in the operator/lodging tax collector’s records and on the receipt given by the operator/lodging tax collector. An operator/lodging tax collector shall not advertise that the tax will not be added to the rent, that a portion of it will be assumed or absorbed by the operator/lodging tax collector, or that a portion will be refunded, except in the manner provided by this chapter.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.050 Exemptions.

The tax shall not be imposed on:

A. An occupant of a lodging facility staying for more than thirty consecutive days;

B. A person who rents a private home, vacation cabin or similar facility from an owner who personally rents the facility incidentally to the owner’s personal use, for a term longer than thirty days;

C. Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home, long term care facility or home for aged people, or any other residential facility that is licensed, registered or certified by the Department of Human Services or the Oregon Health Authority, or to a public institution owned and operated by a unit of government;

D. Any person housed through an emergency shelter or disaster program where rent is paid with government assistance funds;

E. A lodging facility at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility. A nonprofit lodging facility must be owned by an Internal Revenue Code 501(c) exempt organization and not be operated for a profit;

F. Any occupant in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;

G. A lodging facility, 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.

No exemption shall be granted except upon a written claim therefor made at the time rent is collected, and under penalty of perjury, upon a form prescribed by the tax administrator.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.060 Operator’s registration form.

A. Every person engaging or about to engage in business as an operator of a lodging facility in the city shall register with the tax administrator on a form provided by the tax administrator within fifteen days after beginning business. The privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of payment or tax collection regardless of registration. Registration shall set forth the name in which an operator transacts or intends to transact business, the location of place or places of business and such other information to facilitate the collection of the tax as the tax administrator may require. The registration shall be signed by the operator. The tax administrator shall, within ten days after registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of each registrant. Certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the tax administrator upon the cessation of business at the location named or upon its sale or transfer. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. Failure to register does not relieve the operator from collecting the tax or a person from paying the tax.

B. The registration shall include, at a minimum:

1. The name under which the lodging tax collector transacts or intends to transact business;

2. The location of the lodging facility;

3. Any other information the tax administrator may require to facilitate collection of the lodging tax;

4. The signature of the lodging tax collector.

C. Failure to register does not relieve the lodging tax collector from collecting the tax or an occupant from paying the tax.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.070 Certificate of authority.

A. Each certificate shall state the place of business to which it applies and shall be prominently displayed and shall set forth:

1. The name of the operator;

2. The address of the lodging facility;

3. The date when the certificate was issued;

B. This transient occupancy registration certificate signifies that the person named on the certificate has fulfilled the requirements of the transient room tax ordinance of the city to register with the tax administrator for the purpose of collecting the room tax imposed by the city and remitting the 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, or to operate a lodging facility 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 the city. This certificate does not constitute a permit.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.080 Collections--Returns--Payments.

A. The tax imposed by this chapter shall be paid by the occupant to the lodging tax collector at the time the rent is paid. The taxes collected by an operator are payable to the tax administrator on a quarterly basis on the fifteenth day of the following month for the preceding three months and are delinquent on the last day of the month in which they are due. The initial return may be for less than the three months preceding the due date. The quarters are:

1st quarter	January, February, March
2nd quarter	April, May, June
3rd quarter	July, August, September
4th quarter	October, November, December

B. A return showing tax collections for the preceding quarter shall be filed by every lodging tax collector with the tax administrator, in a form prescribed by the tax administrator, before the sixteenth day of the month following each collection quarter.

C. The operator may withhold ten percent of the tax collected to cover the expense of collecting and remitting the tax.

D. Returns shall show the amount of tax collected or due for the related period. The tax administrator may require returns to show the total rentals on which the tax was collected or is due, gross receipts of the operator/lodging tax collector for the period, a detailed explanation of any discrepancy between the amounts, and the amount of rentals exempt.

E. The operator shall deliver the return and the tax due to the tax administrator’s office. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies.

F. For good cause, the tax administrator may extend the time for filing a return or paying the tax for not more than one month. Further extension may be granted only by the council. An operator/lodging tax collector to whom an extension is granted shall pay interest at the rate of five percent per month on the amount of tax due, without proration for a fraction of a month. If a return is not filed and if the tax and interest due are not paid by the end of the extension granted, the interest shall become a part of the tax for computation of penalties prescribed in Section 3.16.090.

G. If an operator/lodging tax collector is delinquent more than once a year on a quarterly payment, then the tax administrator may require returns to ensure delinquent payments do not accumulate beyond an operator’s ability to pay. The tax administrator may also require returns and payment of the taxes for other than monthly/quarterly periods in individual cases to ensure payment or to facilitate collection by the city. If six consecutive payments are timely made, the quarterly plan may be reinstated.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.090 Delinquency penalties.

A. Due Date. The lodging tax is delinquent on the first working day of the month following each quarterly payment due date.

B. Original Delinquency. An operator/lodging tax collector who has not been granted an extension of time for remittance of tax due and who fails to remit the tax prior to delinquency shall pay a penalty of ten percent of the tax due in addition to the tax.

C. Continued Delinquency. An operator/lodging tax collector who has not been granted an extension of time for remittance of tax due and who fails to pay a delinquent remittance before the expiration of thirty-one days following the date on which the remittance became delinquent shall pay a second delinquency penalty of fifteen percent of the tax due, plus the amount of the tax, and the ten percent penalty first imposed.

D. Fraud. If the tax administrator determines that nonpayment of a remittance is due to fraud or intent to evade the tax, a penalty of twenty-five percent of the tax shall be added to the penalties stated in subsections A and B of this section. The city reserves its authority to pursue criminal penalties as provided under Section 3.16.290.

E. Interest. In addition to the penalties imposed by this section, an operator/lodging tax collector who fails to remit the required tax shall pay interest at the rate of one-half percent per month, without proration for portions of a month, on the tax due, exclusive of penalties from the date of which the tax first became delinquent until paid.

F. Penalties Merged with Tax. Each penalty imposed and the interest accrued under provisions of this section shall be merged with and become part of the tax required to be paid.

G. Petition for Waiver. An operator/lodging tax collector who fails to remit the tax within the required time shall pay the penalties and interest herein stated; however, an operator/lodging tax collector may petition the council for waiver and refund of the penalty or a portion of it. The council may, at its own discretion, if good cause is shown, direct a refund of the penalty and/or interest, or a portion(s) thereof.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.100 Deficiency determinations.

A. If the tax administrator determines that a return is incorrect, that required reports or returns have not been filed, or that an operator/lodging tax collector has otherwise failed to comply with the terms of this code, the tax administrator may compute and determine the amount required to be paid on the basis of any information within the tax administrator’s possession or that may come into his or her possession.

B. Deficiency determination may be made on the amount due for one or more than one period. The determined amount shall be payable ten days after service of notice, after which the determined amount shall be delinquent. Penalties on deficiencies shall be applied as provided in Section 3.16.090.

C. In making a determination, the tax administrator may offset overpayments that have been made against a deficiency for a subsequent period or against penalties and interest on the deficiency. The interest on the deficiency shall be computed as provided in Section 3.16.090.

D. The tax administrator shall give the lodging tax collector a written notice of the determination. The notice may be served personally or by mail; if by mail, the notice shall be addressed to the lodging tax collector at her/his address as it appears in the records of the tax administrator. In case of service by mail of any notice required by this chapter, the service is complete at the time of deposit in a United States post office.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.110 Redemption petition.

A determination becomes payable immediately upon receipt of notice and becomes final within fifteen days after the tax administrator has given notice. However, the operator/lodging tax collector may petition for redemption and refund by filing a petition before the determination becomes final.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. 943,2013)

3.16.120 Fraud--Refusal to collect--Evasion.

A. If an operator/lodging tax collector fails to collect and remit the tax or makes a fraudulent return or otherwise willfully attempts to evade the tax payment, the tax administrator shall obtain facts and information on which to base an estimate of the tax due. After determining the tax due and the interest and penalties, the tax administrator shall give notice of the total amount due.

B. As soon as the tax administrator has determined the tax due that is imposed by this chapter, from any lodging tax collector who has failed or refused to collect the same and to report and remit said tax, she or he shall proceed to determine and assess against such lodging tax collector the tax, interest, and penalties provided in this chapter. In case such determination is made, the tax administrator shall give a notice in the manner aforesaid of the amount so assessed. Such determination and notice shall be made and mailed within three years after discovery by the tax administrator of any fraud, intent to evade or failure or refusal to collect said tax, or failure to file return.

C. Determination and notice shall be made and mailed within three years after discovery of fraud, intent to evade, failure or refusal to collect the taxes, or failure to file a return. The determination becomes payable immediately upon receipt of notice and becomes final fifteen days after the tax administrator has given notice.

D. The operator/lodging tax collector may petition for redemption and refund if the petition is filed before the determination has been made or within two years after the return is filed, whichever is later.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.130 Notice of determination.

A. The tax administrator shall give the operator/lodging tax collector a written notice of the determination. If notice is mailed it shall be addressed to the operator/lodging tax collector at the address that appears on the records of the tax administrator, and service is complete when the notice is deposited in the post office.

B. Any determination shall become due and payable immediately upon receipt of notice and shall become final within ten days after the tax administrator has given notice thereof; provided, however, the lodging tax collector may petition redemption and refund, if the petition is filed before the determination becomes final, as provided in this chapter.

C. Except in the case of fraud or intent to evade the tax, a deficiency determination shall be made, and notice mailed within two years after the last day of the month following the close of the quarterly period for which the determination has been made or within two years after the return is filed, whichever is later.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.140 Operator/lodging tax collector delay.

A. Any determination shall become due and payable immediately upon receipt of notice and shall become final within ten days after the tax administrator has given notice thereof; provided, however, the lodging tax collector may petition redemption and refund if the petition is filed before the determination becomes final, as provided in this chapter.

B. If the tax administrator believes that collection of the tax will be jeopardized by delay, or if a determination will be jeopardized by delay, the tax administrator shall determine the tax to be collected, and state the exigency on the determination. The determined amount is due and payable immediately upon service of notice. After payment has been made, the operator/lodging tax collector may petition for redemption and refund of the determination if the petition is filed not later than fifteen days from the date of service of notice by the tax administrator.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.150 Redetermination.

A. An operator/lodging tax collector against whom a determination is made under Section 3.16.100, or a person directly interested, may petition for a redetermination, redemption and refund within the time required in Section 3.16.140. If a petition for redetermination and refund is not filed within the time required, the determination is final on expiration of the allowable time.

B. If a petition for redetermination and refund is filed within the allowable period, the tax administrator shall reconsider the determination and, if the operator/lodging tax collector requested a hearing in the petition, shall grant the hearing and give the operator/lodging tax collector ten days’ notice of the time and place of the hearing. The tax administrator may continue the hearing if necessary.

C. The tax administrator may increase or decrease the amount of the determination as a result of the hearing. If an increase is determined, the increase is due and payable immediately after the hearing.

D. The decision of the tax administrator on a petition for redetermination becomes final ten days after service of notice on the petitioner unless appeal of the decision is filed with the council within ten days after notice is served.

E. The city council shall hear and determine appeals of redeterminations of the tax administrator, or any other order or decision of the tax administrator, pursuant to the process outlined in Section 3.16.260.

F. No petition for redetermination of redemption and refund or appeal therefrom shall be effective for any purpose unless the lodging tax collector has first complied with the payment provisions of this chapter.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.160 Security for collection of tax.

A. The tax administrator may require an operator/lodging tax collector to deposit security in the form of cash, bond, or other security. The amount of security shall be fixed by the tax administrator and shall be not greater than twice the operator/lodging tax collector’s estimated average quarterly liability for the period for which the operator/lodging tax collector files returns or five thousand dollars, whichever amount is less. The lodging tax collector may appeal the deposit requirement pursuant to the standards for appeal in Section 3.16.260.

B. At any time within three years after the tax becomes payable or within three years after a determination becomes final, the tax administrator may bring an action in the name of the city in the courts of the state of Oregon, another state, or the United States to collect the amount delinquent and penalties and interest.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.170 Liens.

A. The tax imposed by this chapter together with the interest and penalties herein provided and any filing fees paid to the county clerk of Jackson County, Oregon, and advertising costs that may be incurred when the tax becomes delinquent as set forth in this chapter shall be and, until paid, remain a lien from the date of its recording with the county clerk of Jackson County, Oregon. The lien shall be superior to all subsequent recorded liens on all tangible personal property used in the real and personal property of an operator/lodging tax collector within the city and may be foreclosed on and sold as may be necessary to discharge said lien, if the lien has been recorded with the county clerk of Jackson County, Oregon. Notice of lien may be issued by the finance director whenever the operator/lodging tax collector is in default in the payment of said tax, interest and penalty, and shall be recorded with the county clerk of Jackson County, Oregon, and a copy sent to the delinquent operator/lodging tax collector. The lien may be foreclosed on and the property sold as may be necessary to discharge the lien in the manner specified in ORS 223.505 through 223.595.

B. The tax imposed by this chapter, together with the interest and penalties provided in this chapter and any advertising costs incurred when the tax becomes delinquent, shall be and, until paid, remain a lien against all property of the lodging tax collector intermediary as authorized by local, state or federal law from the date of its recording with the county clerk until the tax is paid. This lien shall have priority over all other liens and encumbrances of any character. The lien may be foreclosed on as provided by local, state or federal law.

C. Any lien as shown on the records of the proper county official shall, upon the payment of all taxes, penalties, and interest thereon, be released by the finance director when the full amount determined to be due has been paid to the city, and the operator/lodging tax collector or person making such payment shall receive a receipt therefor stating that the full amount of taxes, penalties, and interest thereon have been paid and that the lien is thereby released and the record of lien is satisfied.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.180 Refunds by city to operator/lodging tax collector.

When the tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the tax administrator, it may be refunded if a written verified claim stating the specific reason for the claim is filed within two years from the date of payment. The claim shall be submitted on forms provided by the tax administrator. If the claim is approved, the excess amount may be refunded to the operator/lodging tax collector, or it may be credited to an amount payable by the operator/lodging tax collector and any balance refunded.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.190 Refunds by city to occupant.

If the tax has been collected by the operator/lodging tax collector and deposited with the tax administrator and it is later determined that the tax was erroneously or illegally collected or received by the tax administrator, it may be refunded to the occupant if a written verified claim stating the specific reason for the claim is filed with the tax administrator within two years from the date of payment.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.200 Refunds by operator/lodging tax collector to occupant.

If the tax has been collected by the operator/lodging tax collector and it is later determined that the occupant occupied the lodging facility for a period exceeding thirty days without interruption, the operator/lodging tax collector shall refund the tax to the occupant. The operator/lodging tax collector shall account for the collection and refund to the tax administrator. If the operator/lodging tax collector has remitted the tax prior to refund or credit to the occupant, the operator/lodging tax collector shall be entitled to a corresponding refund from the city.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.210 Records required from operator/lodging tax collector.

It shall be the duty of every operator/lodging tax collector 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 years and six months, all records, books, reports, income tax reports and other matters required by this chapter as may be necessary to determine the amount of such tax as the operator/lodging tax collector 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 as set forth below. Every operator/lodging tax collector shall maintain guest records of room rents, accounting books, and records of income. The operator/lodging tax collector must, at a minimum, include a daily room rental register, a room billing/revenue daily journal, a cash receipt and deposit journal, and a cash disbursements journal/check register for all authorized deductions. These records and books shall reconcile to the transient room tax reports and be auditable. They shall also reconcile to the operator/lodging tax collector’s income tax reports. If the tax administrator finds the books and records of the operator/lodging tax collector are deficient in that they do not provide adequate support for transient room tax reports filed, or the operator/lodging tax collector’s accounting system is unauditable, it shall be the responsibility of the operator/lodging tax collector to improve their accounting system to the satisfaction of the tax administrator.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.220 Examination of records.

During normal business hours and after notifying the operator/lodging tax collector, the tax administrator, or their authorized representative, may examine books, papers, and accounting records related to room rentals to verify the accuracy of a return or, if no return is made, to determine the amount to be paid.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.230 Confidentiality.

The tax administrator or a person having an administrative or clerical duty under the provisions of this chapter shall not make known in any manner the business affairs, operations, or information obtained by an investigation of records and equipment of a person required to file a return or pay a transient occupancy tax or a person visited or examined in the discharge of official duty; or the amount or source of income, profits, losses or expenditures contained in a statement or application; or permit a statement or application, or a copy of either, or a book containing an abstract or particulars to be seen or examined by any person. However, nothing in this section shall be construed to prevent:

A. Disclosure to or examination of records and equipment by a city official, employee or agent for collecting taxes for the purpose of administering or enforcing the provisions or collecting the taxes imposed by this chapter;

B. Disclosure, after filing a written request, to the taxpayer, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information concerning tax paid, unpaid tax, amount of tax required to be collected, or interest and penalties. However, the city attorney shall approve each disclosure, and the tax administrator may refuse to make a disclosure referred to in its subsection when, in the tax administrator’s opinion, the public interest would suffer;

C. Disclosure of names and addresses of persons collecting, disbursing and/or remitting returns;

D. Disclosure of general statistics regarding taxes collected or business done in the city.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.240 Disposition of transient room tax funds.

The revenues received by the city from the tax shall be deposited by the tax administrator into the general fund of the city and may be used as the city deems necessary, except that seventy percent of the revenues received by the city from transients at recreational vehicle parks shall be deposited and placed in a separate fund and used for matters related to tourism promotion and tourism-related facilities or other uses as may be permitted by ORS 320.350, as it currently exists or may from time to time be amended. Expenditures of all revenue received shall be subject to the provisions of the Oregon Local Budget Law.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.250 Transient room tax promotion committee.

The mayor may appoint a transient room tax promotion committee with the approval, and to serve at the pleasure, of the city council. The committee shall be comprised of two members of the council, two operators and one independent layman. The lay member shall be a resident of the city. The committee shall propose a budget, advise and make recommendations to the council on promotional matters and will meet not less than annually and shall keep a record of its transactions and shall meet in and keep its files in the tax administrator’s office. Said records shall be kept for two years and six months after they come into being.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.260 Appeals to the city council.

A person aggrieved by a decision of the tax administrator may appeal to the city council by filing a notice of appeal with the tax administrator within fifteen days of service or mailing of the notice of a decision. The tax administrator shall fix a time and place for hearing and the appeal, as prescribed by the city council and shall give the appellant fifteen days’ written notice of the time and place of the hearing before the city council. At such hearing, the council may take any action it deems necessary regarding the matters before it at the hearing, and action on the appeal shall be by resolution passed by a majority of the council members present at the meeting where the appeal is considered.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.270 Severability.

If any section, subsection, paragraph, sentence, clause, or phrase of this chapter, or any part thereof, is for any reason held to be unconstitutional or otherwise invalid, such decision shall not affect the validity of the remaining portions of this chapter or any part thereof. The legislative body declares that it would have passed such section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared unconstitutional or otherwise invalid.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.280 Penalties--Violations.

It is unlawful for any operator/lodging tax collector or any other person so required to fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish the supplementary return or other data required by the finance director or to enter a false or fraudulent report, with intent to defeat or evade the determinations of any amount due required by this chapter. Each day’s violation of a provision of this chapter constitutes a separate offense.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

3.16.290 Civil and criminal remedies.

A. The city may seek civil and criminal remedies for violation of any provision of this chapter.

B. Pursuant to Section 3.16.020, the tax constitutes a debt owed by the occupant to the city, and the debt is extinguished only when the tax is remitted by the operator/lodging tax collector to the city. Breaches of duty and remedies shall include, but not be limited to, all of those available under the law to a principal in a fiduciary relationship.

C. Violation of any provision of this chapter shall be an infraction. Every day in which the violation is caused or permitted to exist constitutes a separate infraction. The infraction penalties are in addition to any other penalty, interest, sum or charge imposed by this code. Delinquent taxes and fees, penalty and interest imposed by this chapter, except the infraction penalty, may be collected in a civil action. When all or any part of the ordinance codified in this chapter is repealed, this chapter or the provision or provisions repealed remain in force for purpose of collecting delinquent taxes or imposing penalties for nonpayment of taxes due and owing, and for the purpose of authorizing the accusation, prosecution, conviction and punishment of any person who violated this chapter or its provision or provisions.

(Ord. 1005 § 2 (Exh. A (part)), 2019: Ord. 978 (part), 2017: Ord. No. 943, 8-5-2013)

Editor’s note--Ord. No. 943, adopted Aug. 5, 2013, amended and restated former Ch. 3.16, §§ 3.16.010—3.16.290, in its entirety. Former Ch. 3.16 pertained to similar subject matter and derived from Ord. No. 679, §§ 1—29, adopted 1990.