HomeMy Public PortalAboutOrdinance 387ORDINANCE NO.387
AN ORDINANCE OF THE CITY OF BEAUMONT LEVYING A
TAX UPON THE PRIVILEGE OF TRANSIENT OCCUPANCY
AND PROVIDING FOR THE COLLECTION THEREOF.
The City Council of the City of Beaumont does ordain as follows:
SECTION 1. Title
ordinance shall be known as the Transient Occupancy Tax Ordinance of the
City of Beaumont.
SECTION 2. Definitions. Except where the context otherwise requires, the
definitions given in this section govern the construction of this ordinance:
(a) Person. "Person" means any individual, firm, partnership, joint venture,
association, social club, fraternal organization, joint stock company, corporation,
estate, trust, business trust, receiver, trustee, syndicate, or any other group or
combination acting as a unit.
(b) Hotel. "Hotel" means any structure, or any portion of any structure,
which is occupied or intended or designed for occupancy by transients fordwelling,
lodging or sleeping purposes, and includes any hotel, inn, tourist home or house,
motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house,
dormitory, public or private club, mobilehome or house trailer or other similar
structure or portion thereof.
(c) Occupancy. "Occupancy" means the use or possession, or the right to the
use or possession of any room or rooms or portions thereof, in any hotel for dwelling
lodging or sleeping purposes.
(d) Transient. "Transient" means any person who exercises occupancy or is
entitled to occupancy by reason of concession, permit, right of access, license or
other agreement for a period of thirty (30) consecutive calendar days or less,
counting portions of calendar days as full days. Any such person so occupying
space in a hotel shall be deemed to be a transient until the period of thirty (30)
days has expired unless there is an agreement in writing between the operator 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 this ordinance may be considered.
(e) Rent. "Rent" means the consideration charged, whether or not received,
for the occupancy of space in a hotel valued in money, whether to be received in
money, goods, labor cr`.otherwise, including all receipts, cash, credits and property
and services of any kind or nature, without any deduction therefrom whatsoever.
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(f) Operator. "Operator" means the person who is proprietor of the hotel,
whether in the capacity of owner, lessee, sublessee, mortgagee in possession,
licensee, or any other capacity. Where the operator performs his functions through
a managing agent of any type or character other than an employee, the managing
agent sh-.11 also be deemed an operator for the purposes of this ordinance and shall
have t.ie same duties and liabilities as his principal. Compliance with the provi-
sions of this ordinance by either the principal or the managing agent shall,
however, be considered to be compliance by both.
(g) Tax Administrator. "Tax Administrator" means the Treasurer of the City
of Beaumont, or such other person as the City Council may from time to time
designate.
SECTION 3. Tax Imposed. For the privilege of occupancy in any hotel, each
transient is subject to and shall pay a tax in the amount of five percent (5%) of
the rent charged by the operator. Said tax constitutes a debt owed by the transient
to the city which is extinguished only by payment to the operator or to the city.
The transient shall pay the tax to the operator of the hotel at the time the rent
is paid. If the rent is paid in installments, a proportionate share of the tax
shall be paid with each installment. The unpaid tax shall be due upon the transient's
ceasing to occupy space in the hotel. If for any reason the tax due is not paid
to the operator of the hotel, the said operator shall nevertheless be civilly
liable for the payment of such tax to the city.
SECTION 4. Exemptions. No tax shall be imposed upon:
(a) Any person as to whom, or any occupancy as to which, it is beyond the
power of the city to impose the tax herein provided;
(b) Any federal or political subdivision of the State of California, officer
or employee when on official business;
(c) Any officer or employee of a foreign government who is exempt by reason
of express provision of federal law or international treaty.
No exemption shall be granted except upon a claim therefor made at the time
rent is collected and under penalty of perjury upon a form prescribed by the Tax
Administrator.
SECTION 5. Operator's Duties. Each operator shall collect the tax imposed
by this ordinance 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
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the operator. No operator of a hotel shall advertise or state in any manner, whether
directly or indirectly, that the tax or any part thereof will be assumed or absorbed
by the operator, or that it will not be added to the rent, or that, if added, any
part will be refunded except in the manner hereinafter provided.
SECTION 6. Etsistration. Within thirty (30) days after the effective date
of this ordinance, or within thirty (30) days after commencing business, which
ever is later, each operator of any hotel renting occupancy to transients shall
register said hotel with the Tax Administrator and obtain from him a "Transient
Occupancy Registration Certificate" to be at all times posted in a conspicuous place
on the premises. Said certificate shall, among other things, state the following:
(1) The name of the operator;
(2) The address of the hotel:
(3) The date upon which the certificate was issued;
(4) "This Transient Occupancy Registration Certificate signifies that the
person named on the face hereof has fulfilled the requirements of the 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."
SECTION 7. Reporting and Remitting. Each operator shall, on or before the
:last day of the month following the close of each calendar quarter, 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
operators pursuant to this ordinance sball be held in trust for the account of the
city until payment thereof is made to the Tax Administrator.
SECTION 8. Penalties and Interest.
(a) Original Delinquency. Any operator who fails to remit any tax imposed by
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this ordinance within the time required shall pays penalty of ten percent (10%) of
the amount of the tax in addition to the amount of the tax.
(b) Continued Delinquency. Any operator who fails to remit any delinquent
tax on or before a period of thirty (30) days following the date on which the tax
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 non-payment of any
tax due under this ordinance 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 subparagraphs (a) and (b) of this section.
(d) Interest. In addition to the penalties imposed, any operator who fails
to remit any tax imposed by this ordinance shall pay interest at the rate of
one-half of one percent (1%) per month or fraction thereof on the amount of the
tax, exclusive of penalties, from the date on which the tax 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.
SECTION 9. Failure to Collect and Report Tax. Determination of Tax by Tax
Administrator. If any operator shall fail or refuse to collect said tax and to
make, within the time provided in this ordinance, any report and remittance of said
tax or any portion thereof required by this ordinance, 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 ordinance and payable by any operator who has failed or
refused to collect the same and to make such report and remittance, he shall proceed
to determine and assess against such operator the tax, interest and penalties
provided for by this ordinance. 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
operator so assessed at his last known address. Such operator 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
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operator for a hearing is not made within the time prescribed, the tax, interest and
penalties, if any, determined by the Tax Administrator shall become final and
conclusive and immediately due and payable. If such application is made, the Tax
Administrator shall give not less than five (5) days written notice in the manner
prescribed herein to the operator to show cause at a time and place fixed in said
notice why said amount specified therein should not be fixed for such tax, interest
and penalties. At such hearing, the operator may appear and offer evidence why
such specified tax, interest and penalties should not be so fixed. After such
hearing, the Tax Administrator shall determine the proper tax to be remitted and
shall thereafter give written notice to the person in the manner prescribed herein
of such determination and the amount of such tax, interest and penalties. The
amount determined to be due shall be payable aftet fifteen (15) days unless an
appeal is taken as provided in Section 10.
SECTION 10. Appeal. Any operator aggrieved by any decision of the Tax
Administrator with respect to the amount of such tax, interest and penalties, if
any, may appeal to the City Council by filing a notice of appeal with the City
Clerk within fifteen (15) days of the serving or mailing of the determination of
tax due.
the City
address.
The City Council shall fix a time and place for hearing such appeal, and
Clerk shall give notice in writing to such operator at his last known
The findings of the City 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.
SECTION 11. Records. It shall be the duty of every operator liable for the
collection and payment to the city of any tax imposed by this ordinance to keep
and preserve, for a period of three years, all records that may be necessary to
determine the amount of such tax that he may have been liable for the collection of
and payment to the city which
right to inspect and audit at
SECTION 12. 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 ordinance it may be refunded as provided in subparagraphs (b)
and (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
said records the Tax Administrator shall have the
all reasonable times.
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Tax Administrator within one year of the date of payment. The claim shall be on
forms furnished by the Tax Administrator.
(b) An operator may claim a refund or take as credit against taxes collected
and remitted the amount overpaid, paid more than once or erroneously or illegally
collected or received when it is established in a manner prescribed by the Tax
Administrator that the person from whom the tax has 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 operator.
(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 subparagraph (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 operator, establishes to the satisfaction of the Tax
.Administrator, that the transient has been unable to obtain a refund from the opera-
tor who collected such excess, erroneous, or illegal 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.
SECTION 13. Actions to Collect. Any tax required to be paid by any transient
under the provisions of this ordinance shall be deemed a debt owed by the operator
to the city. Any such tax collected by an operator which has not been paid to the
city shall be deemed a debt owed by the operator to the city. Any person owing
money to the city under the provisions of this ordinance shall be civilly liable
to the City of Beaumont for the recovery of such amount.
SECTION 14. Violations; Misdemeanor. Any person violating any of the provi-
sions of this ordinance shall be guilty of a misdemeanor and shall be punishable
therefor by a fine of not more than five hundred dollars ($500.00) or by imprison-
ment in the (county) jail for a period of not more than six months or by both such
fine and imprisonment.
Any operator or other person who fails or refuses to register as required
herein, or to furnish any return required to be made, or who fails or refuses to
furnish a supplemental return or other data required by the Tax Administrator, or
who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and
is punishable as aforesaid. Any person required to make, render, sign or verify
any report or claim who does so with intent to defeat or evade the determination of
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any amount due required by this ordinance to be made, is guilty of a misdemeanor
and is punishable as aforesaid.
SECTION 15. Allocation. Funds received from the Transient Occupancy Tax
shall be allocated to a Community Promotion Fund, established by the City Council,
and such funds shall be earmarked for community and tourist promotion, or the
administration thereof.
SECTION 16. Severability. If any section, subsection, subdivision, paragraph,
sentence, clause or phrase of this ordinance or any part thereof is for any reason
held to be unconstitutional, such decision shall not affect the validity of the
remaining portions of this ordinance or any part thereof. The City Council hereby
declares that it would have passed each 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.
SECTION 17. Effective Date. This ordinance shall be effective thirty (30)
days from and after the date of its passage except that the tax imposed by this
ordinance shall become operative and be imposed on July 1, 1968, and shall not'
apply prior to said date.
PASSED AND ADOPTED THIS 12th day of March , 1968.
ATTEST:
City Clerk
STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE) SS
CITY OF BEAUMONT )
Mayor
I, Bernice Conine, City Clerk of the City of Beaumont, California hereby
certify that the foregoing Ordinance No. 387 was introduced and read at a Regular
Meeting of the City Council of the City of Beaumont, duly held on the 27th day
of February, 1968, and that the same was duly passed and adopted at a Regular
Meeting of said Council, held on the 12th day of March, 1968 by the following vote:
AYES: Councilman Haskell, Karnes, Kief, Muse and Houston.
NOES: None.
ABSENT: None.
WITNESS my hand and seal of the City of Beaumont, this 12th day of March, 1968.
City Clerk, City of Beaumont
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