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ORDINANCE NO. 1~ 84
AN ORDINANCE OF THE CITY OF DUBLIN
IMPOSING A TAX UPON THE PRIVILEGE OF TRANSIENT OCCUPANCY
AND PROVIDING FOR THE COLLECTION THEREOF
The City Council of the City of Dublin does ordain as follows:
Section 1. Title
The ordinance shall be known as the Uniform Transient Occupancy Tax
Ordinance of the City of Dublin.
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 of 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.
(c) Occupancy: "Occupancy" means the use or possession, or the right
'to the use or possession of any room or rooms or portion thereof, in any
hotel for dwelling, lodging or sleeping purposes.
(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 ~xpired 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 or otherwise, including all receipts,
cash, credits and property and services of any kind or nature, without any
deduction therefrom whatsoever.
(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 shall also be deemed an operator for the
purposes of this ordinance and shall have the same duties and liabilities as
his principal. Compliance with the provisions 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 City Clerk of
the City of Dublin or such other official as may be appointed by the City
Council of the City of Dublin.
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Section 3. Tax Imposed.
Pursuant to the authority of Section 7280 and 7281 of the Revenue and
Taxation Code, for the privilege of occupancy in any hotel, each transient
is subject to and shall pay a tax in the amount of eight percent (8%) of
the rent charged by the operator. Said tax constitutes a debt owed by the
transient to the City which'is extinguished only by payment 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 du~ 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 Tax Administrator may require that such tax
shall be paid directly to the Tax Administrator°
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 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 from 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.
Sect{on 6. Registration
Within thirty (30) days after the effective date of this ordinance, or
within thirty (30) days after commencing business, whichever is later, each
operator of any hotel renting occupancy to transients shall register said
hotel with the Tax Administrator and obtain from the Tax Administrator 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 Uniform Transient Occupancy Tax Ordinance by
registering with the Tax Administrator for the purpose of
collecting from transients the Transient Occupancy Tax and
remitting said tax to the Tax Administrator. This certificate
does not authorize any person to conduct any unlawful business or
to conduct any lawful business in an unlawful manner, or 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."
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Section 7. Reportin9 and Remitting.
Each operator shall, on or before the last day of the month following
the close of each calendar quarter, or at the close of any shorter reporting
period which may be established by the Tax Administrator, make a return to
the Tax Administrator, on forms provided by the Tax Administrator, 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 deemed necessary in order to insure collection of the tax and 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 shall 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 this ordinance within the time required shall pay a penalty of
10% of'the~mount of the tax in addition to the amount of the tax.
(b) Continued Delinquency. Any operator who fails to remit any
delinquent remittance on or before a period of thirty (30) days following
the date on which the remittance first became delinquent shall pay a second
delinquency penalty of 10% of the amount of the tax in addition to the
amount of the tax and the 10% penalty first imposed.
(c) Fraud. If the Tax Administrator determines that the non-payment
of any remittance due under this ordinance is due to fraud, a penalty of 25%
of the amount of the tax shall be added thereto in addition to the penalties
stated in sub-paragraphs (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 per month or fraction thereof on the amount
of the tax, exclusive of penalties, from the date on which the remittance
first became delinquent until paid.
(e) Penalties Merged with Tax. Every penalty imposed and such
interest as accrues under the provisions of this section shall become a part
of the tax herein required to be paid.
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 t~e tax due. As soon
as the Tax Administrator shall procure such facts and information as is
possible 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, the Tax
Administrator 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 the operators last known place of 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 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
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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 after 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 Council shall fix a time and place for hearing such
appeal, and the City Clerk shall give notice in writing to such operator at
the operators last known place of address. The findings of the Council
shall be final and conclusive and shall be served upon the appellant in the
manner prescribed above for service of notice of hearing. Any amount found
to be due shall be immediately due and payable upon the service of notice.
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 as may be necessary to
determine the amount of such tax as the operator 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.
All tax returns and information furnished by any operator pursuant to
this article shall be confidential and shall not be open to public
inspection nor the specific contents thereof disclosed by any officer or
employee except as necessary'in the performance of official duty pursuant to
this article, or in the course of any proceedings, hearing or litigation
involving the existence or amount of the tax liability of such operator, or
with the written consent of the operator or his authorized representative.
Section 12. Refunds.
(a) Whatever 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 sub-paragraphs (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 Tax Administrator within
three years 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
erroneo~'sly 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 0f 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 transien
has been unable to obtain a refund from the operator who collected the tax.
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(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 transient 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 liable to
an action brought in the name of the City of Dublin for the recovery of such
amount.
Section 14. Violations; Misdemeanor.
Any person violating any of the provisions 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 imprisonment in 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 h~rein, 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 makes any
false or fraudulent report or claim with intent to defeat or evade the
determination of any amount due required by this ordinance to be made, is
guilty of a misdemeanor and is punishable as aforesaid.
Section 15. 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 16. Effective Date.
This ordinance relates to taxes for the usual and current expenses of
the City of Dublin and shall take effect upon its adoption.
PASSED, APPROVED AND ADOPTED this 10th day of September
the following vote:
, 1984 by
AYES:
Councilmembers Hegarty, Moffatt, Vonheeder and Mayor
Snyder
NOES:
ABSENT:
~-- VCity Clerk~ ~
Councilmember Jeffery
None ~o.r~
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