1997-09259-Ordinance No. 97-013 Recorded 3/20/19979'7-092&9
BEFORE THE BOARD OF COUNTY COMMISSIONERS
An Ordinance Amending Deschutes
County Code Section 4.08.080,
Definition -Tax Administrator,
and Declaring an Emergency.
0JLc3��"d��lF� i
FOR DESCHUTES BOUNTY, " OREGON` ' _
ORDINANCE NO. 97-013
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
ORDAINS as follows:
Section 1. Amendment. Deschutes County Code Section 4.08.080,
Definition -Tax Administrator, is hereby amended to read as set forth in
Exhibit A attached hereto and by this reference incorporated herein.
Section 2. Upon approval of this Ordinance, the Deschutes County
Treasurer shall turn over all records relating to the administration of
Deschutes County Code Chapter 4.08 to the Deschutes County Finance
Officer.
Section 3. Severability. The provisions of this ordinance are
severable. If any section, sentence, clause or phrase of this
ordinance is adjudged to be invalid by a court of competent
jurisdiction, that decision shall not affect the validity of the
remaining portions of this ordinance.
Section 4. Codification. County Legal Counsel shall have the
authority to format the provisions contained herein in a manner that
will integrate them into the County Code consistent with the Deschutes
County Form and Style Manual for Board Documents. Such codification
shall include the authority to make such changes, to make changes in
numbering systems and to make such numbering changes consistent with
interrelated code sections. In addition, as part of codification of
these ordinances, County Legal Counsel may insert appropriate
legislative history reference. Any legislative history references
included herein are not adopted as part of the substance of this
ordinance, but are included for administrative convenience and as a
reference. They may be changed to correct errors and to conform to
proper style without action of the Board of County Commissioners.
DATED this _1q day of
TE T:
Recording Secr tary
1 - ORDINANCE NO. 97-013
1n'2A'0A_ -1
BOARD OF UNTY
AF DESCAUTEIS CO
1997.
OMMISSIONERS
i�'
OREGON
�NGE Cha'
C
C msioner
ATG*,, Commissioner
90AR 2ll® 19,97
( -7
EXHIBIT A )
Ordinance 97-013
4.08.080. Definition -Tax administrator.
"Tax administrator" means the county
6. (Ord. 97-013 § 1,
1997; Ord. 203-3 § 2, 1975)
Chapter 4.08. TRANSIENT ROOM TAX
4.08.010. Short title.
4.08.020. Definitions.
4.08.025. Definition -Accrual accounting.
4.08.030. Definition -Board.
4.08.035.
Definition -Cash accounting.
4.08.040.
Definition -County.
4.08.045.
Definition -Hotel.
4.08.050.
Definition -Occupancy.
4.08.055.
Definition -Operator.
4.08.060.
Definition -Person.
4.08.065.
Definition -Rent.
4.08.070.
Definition -Rent package plan.
4.08.075.
Definition -Tax.
4.08.080.
Definition -Tax administrator.
4.08.085.
Definition -Transient.
4.08.090.
Tax imposed.
4.08.100.
Applicability.
4.08.110.
Operator -Collection -Amount.
4.08.120.
Operator -Collection -Procedure.
4.08.130.
Exemptions.
4.08.140.
Operator -Registration -Form and
contents -Execution -Certification
of authority.
4.08.150.
Returns and payments -Date due.
4.08.160.
Penalties and
interest -Delinquency.
4.08.170.
Penalties and interest -Continued
delinquency.
4.08.180.
Penalties and interest -Fraud.
4.08.190.
Penalties and
interest -Assessment of interest.
4.08.200.
Penalties and interest -Penalties
merged with tax.
4.08.210.
Penalties and interest -Petition
for waiver.
4.08.220.
Deficiency determination.
4.08.230.
Fraud -Refusal to collect -Evasion.
4.08.240.
Operator delay.
4.08.250.
Redeterminations.
4.08.260.
Security for collection of tax.
4.08.270.
Lien.
4.08.280.
Refunds.
4.08.290.
Transient room tax fund.
4.08300.
Recordkeeping.
4.08310.
Examination of records.
4.08320.
Administration -Confidentiality.
4.08.330. Appeals.
4.08.340. Unlawful acts -Penalty.
4.08.010. Short title.
This chapter shall be known as the county
transient room tax ordinance. (Ord. 203-3 § 1,
1975)
4.08.020. Definitions.
For the purposes of this chapter, unless
otherwise apparent from the context, certain
words and phrases used in this chapter are
defined as set forth in 4.08.025-085. (Ord.
95-029 § 1, 1995; Ord. 203-3 § 2, 1975)
4.08.025. Definition -Accrual accounting.
"Accrual accounting" means the operator
enters the rent due from a transient on his
records when rent is earned whether or not it
is paid. (Ord. 203-3 § 2, 1975)
4.08.030. Definition -Board.
"Board" means the County Board of
Commissioners. (Ord. 203-3 § 2, 1975)
4.08.035. Definition -Cash accounting.
"Cash accounting" means the operator
does not enter the rent due from a transient
on his records until rent is paid. (Ord. 203-3
§ 2, 1975)
4.08.040. Definition -County.
"County" means Deschutes County and is
limited to the unincorporated area of the
county. (Ord. 203-3 § 2, 1975)
4.08.045. Definition -Hotel.
"Hotel" means any structure, or any
portion of any structure which is occupied or
intended or designed for transient occupancy
for 30 days or less, for dwelling, lodging or
sleeping purposes, and includes any hotel, inn,
tourist home, tourist accommodation,
condominium, motel, studio hotel, bachelor
hotel, lodging house, rooming house,
apartment house, public or private dormitory,
fraternity, sorority, public or private club,
Chapter 4.08 1 (3/1997)
space in mobile home or trailer parks, private
home, or similar structure or portions thereof
so occupied. (Ord. 93-049 § 1, 1993; Ord.
203-3 § 2, 1975)
4.08.050. Definition -Occupancy.
"Occupancy" means the use or possession,
or the right to the use or possession for
lodging or sleeping purposes of any room or
rooms in a hotel, or space in a mobile home
or trailer park or portion thereof. (Ord. 203-3
§ 2, 1975)
4.08.055. Definition -Operator.
"Operator" means the person who is
proprietor of the hotel in any 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 chapter and
shall have the same duties and liabilities as his
principal. Compliance with the provisions of
this chapter by either the principal or the
managing agent shall be considered to be
compliance by both. (Ord. 203-3 § 2, 1975)
4.08.060. Definition -Person.
"Person" means any 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
any other group or combination acting as a
unit. (Ord. 203-3 § 2, 1975)
4.08.065. Definition -Rent.
"Rent" means the consideration charged,
whether or not received by the operator, for
the occupancy of space in a hotel valued in
money, goods, labor, credits, property or other
consideration valued in money, without any
deduction, but does not include the sale of
any goods, services and commodities other
than the furnishing of rooms accommodations
and parking space in mobile home parks or
trailer parks. (Ord. 203-3 § 2, 1975)
4.08.070. Definition -Rent package plan.
"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 same charge made for
rent when consideration is not a part of a
package plan. (Ord. 203-3 § 2, 1975)
4.08.075. Definition -Tax.
"Tax" means either the tax payable by the
transient, or the aggregate amount of taxes
due from an operator during the period for
which he is required to report his collections.
(Ord. 203-3 § 2, 1975)
4.08.080. Definition -Tax administrator.
"Tax administrator" means the county
finance officer. (Ord. 97-013 § 1, 1997; Ord.
203-3 § 2, 1975)
4.08.085. Definition -Transient.
"Transient" means any individual who
exercises occupancy or is entitled to occupancy
in a hotel 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 hotel 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 hotel 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.
(Ord. 203-3 § 2, 1975)
4.08.090. Tax imposed.
For the privilege of occupancy in any
hotel, on and after the effective date of the
ordinance codified in this chapter, each
transient shall pay a tax in the amount of
seven percent of the rent charged by the
operator. The tax constitutes a debt owed by
the transient to the county which is
extinguished only by payment to the operator
Chapter 4.08 2 (3/1997)
as agent for the county. The transient shall
pay the tax to the operator of the hotel at the
time the rent is paid. The operator shall enter
the tax on his records when rent is collected if
the operator keeps his records on the cash
accounting basis and when earned if the
operator keeps his records on the accrual
accounting basis. If rent is paid in
installments, a proportionate share of the tax
shall be paid by the transient to the operator
with each installment. 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 county.
(Ord. 95-029 § 1, 1995; Res. 87-053 adopted
by the people 11/3/87; Ord. passed 3/11/80:
Ord. 203-3 § 3, 1975)
4.08.100. Applicability.
The tax imposed by this ordinance shall
apply only to those hotels located within the
unincorporated area of the county. (Ord.
95-029 § 1, 1995; Ord. 203-3 § 4, 1975)
4.08.110. Operator -Collection -Amount.
A. Every operator renting rooms in the
county, the occupancy of which is not
exempted under the terms of this chapter,
shall collect a tax from the occupant. The tax
collected or accrued by the operator
constitutes a debt owed by the operator to the
county.
B. 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.
C. For rent collected on portions of a
dollar, the first one cent of tax shall be
collected on one cent through 14 cents,
inclusive; the second one cent of tax on 15
cents through 28 cents; the third one cent of
tax on 29 cents through 42 cents; the fourth
one cent of tax on 43 cents through 56 cents;
the fifth one cent of tax on 57 cents through
70 cents; the sixth one cent of tax on 71 cents
through 84 cents and the seventh one cent of
0156-2401
tax on 85 cents through $.99. (Ord. 95-029 §
1, 1995; Ord. 203-3 § 5, 1975)
4.08.120. Operator -Collection -Procedure.
Each operator shall collect the tax
imposed by this chapter at the same time as
the rent is collected from every transient. The
amount of tax shall be separately stated upon
the operator's records, and any receipt
rendered by the operator. No operator of a
hotel shall advertise 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 in the manner provided by
this chapter. (Ord. 95-029 § 1, 1995; Ord.
203-3 § 6, 1975)
4.08.130. Exemptions.
No tax imposed under this chapter shall be
imposed upon:
A. Any occupant for more than 30
successive calendar days (a person who pays
for lodging on a monthly basis, irrespective of
the number of days in such month, shall not
be deemed a transient);
B. Any occupant whose rent is of a value
less than $4.00 per day;
C. Any occupant whose rent is paid for
hospital room or to a medical clinic,
convalescent home or home for aged people.
(Ord. 95-029 § 1, 1995; Ord. 93-049 adopted
by the people 11/9/93; Ord. 93-020 § 1, 1993;
Ord. 203-3 § 7, 1975)
4.08.140. Operator -Registration -Form and
contents -Execution -Certification
of authority.
A. Every person engaging or about to
engage in business as an operator of a hotel in
the county shall register with the tax
administrator on a form provided by him.
Operators engaged in business at the time the
ordinance codified in this chapter is adopted
must register not later than 30 calendar days
after passage of the ordinance codified in this
chapter. Operators starting business after the
ordinance codified in this chapter is adopted
Chapter 4.08 3 (3/1997)
must register within 15 calendar days after
commencing business. The privilege of
registration after the date of imposition of
such tax shall not relieve any person from the
obligation of payment or collection of tax
regardless of registration. Registration shall
set forth the name under which an operator
transacts or intends to transact business, the
location of his 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 10 days after registration, issue without
charge from the occupant, together with a
duplicate thereof for each additional place of
business for 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.
B. The 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 Room Tax Ordinance of the
County of Deschutes by registration with the
Tax Administrator for the purpose of
collecting from transients the room tax
imposed by said County and remitting said tax
to the Tax Administrator. (Ord. 95-029 § 1,
1995; Ord. 203-3 § 8, 1975)
4.08.150. Returns and payments -Date due.
A. The tax imposed by this chapter shall
be paid by the transient to the operator at the
time that rent is paid. All amounts of such
011 6-14 02
taxes collected by any operator are due and
payable to the tax administrator on a monthly
basis on the 15th day of the month for the
preceding month; and are delinquent on the
last day of the month in which they are due.
B. On or before the 15th day of the
month following each month of collection a
return for the preceding month's tax
collections shall be filed with the tax
administrator. The return shall be filed in
such form as the tax administrator may
prescribe by every operator liable for payment
of tax.
C. Returns shall show the amount of tax
collected or otherwise due for the related
period. The tax administrator may require
returns to show the total rentals upon which
tax was collected or otherwise due, gross
receipts of operator for such period and an
explanation in detail of any discrepancy
between such amounts, and the amount of
rents exempt, if any.
D. The person required to file the return
shall deliver the return, together with the
remittance of the amount of the tax due, to
the tax administrator at his officer either by
personal delivery or by mail. If the return is
mailed, the postmark shall be considered the
date of delivery for determining delinquencies.
E. For good cause, the tax administrator
may extend but not to exceed one month the
time for making any return or payment of tax.
No further extension shall be granted, except
by the board. Any operator to whom an
extension is granted shall pay interest at the
rate of one percent per month on the amount
of tax due without proration for a fraction of
a month. If a return is not filed, and the tax
and interest due is not paid by the end of the
extension granted, then the interest shall
become a part of the tax for computation of
penalties described elsewhere in this chapter.
(Ord. 95-029 § 1, 1995; Ord. 203-3 § 9, 1975)
4.08.160. Penalties and
interest -Delinquency.
Any operator who has not been granted an
extension of time for remittance of tax due
Chapter 4.08 4 (3/1997)
and who fails to remit any tax imposed by this
chapter prior to delinquency shall pay a
penalty of 10 percent of the amount of the tax
due in addition to the amount of the tax.
(Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(1),
1975)
4.08.170. Penalties and interest -Continued
delinquency.
Any operator who has not been granted an
extension of time for remittance of tax due,
and who failed to pay any delinquent
remittance on or before a period of 30 days
following the date on which the remittance
first became delinquent shall pay a second
delinquency penalty of 15 percent of the
amount of the tax due plus the amount of the
tax and the 10 percent penalty first imposed.
(Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(2),
1975)
4.08.180. Penalties and interest -Fraud.
If the tax administrator determines that
the nonpayment of any remittance due under
this chapter is due to fraud or intent to evade
the provisions thereof, a penalty of 25 percent
of the amount of the tax shall be added
thereto in addition to the penalties stated in
Sections 4.08.160 and 4.08.170 of this title.
(Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(3),
1975)
4.08.190. Penalties and
interest -Assessment of interest.
In addition to the penalties imposed, any
operator who fails to remit the tax imposed by
this chapter shall pay interest at the rate of
one-half of one percent per month or fraction
thereof without proration for portions of a
month, on the amount of the tax due,
exclusive of penalties, for the date on which
the remittance first became delinquent until
paid. (Ord. 95-029 § 1, 1995; Ord. 203-3 §
10(4), 1975)
lu-2413
4.08.200. Penalties and interest -Penalties
merged with tax.
Every penalty imposed and such interest
as accrues under the provisions of this section
shall be merged with and become a part of the
tax required in this chapter to be paid. (Ord.
95-029 § 1, 1995; Ord. 203-3 § 10(5), 1975)
4.08.210. Penalties and interest -Petition
for waiver.
Any operator who fails to remit the tax
levied in this chapter within the time stated in
this chapter shall pay the penalties stated in
this chapter; provided, however, the operator
may petition the board for waiver and refund
of the penalty or any portion thereof and the
board may, if a good and sufficient reason is
shown, waive and direct a refund of the
penalty or any portion thereof. (Ord. 95-029 §
1, 1995; Ord. 203-3 § 10(6), 1975)
4.08.220. Deficiency determination.
If the tax administrator determines that
the returns are incorrect, he 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 his possession. One or
more deficiency determinations may be made
on 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 as provided in this chapter after
which the amount determined is delinquent.
Penalties on deficiencies shall be applied as
set forth in Sections 4.08.160 through 4.08.210
of this chapter.
A. In making a determination the tax
administrator may offset overpayments 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 underpayments.
The interest on underpayments shall be
computed in the manner set forth in Sections
4.08.160 through 4.08.210 of this chapter.
B. The tax administrator shall give to the
operator or occupant a written notice of his
Chapter 4.08 5 (3/1997)
determination. The notice may be served
personally or by mail; if by mail, the notice
shall be addressed to the operator at 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 the
United States Post Office.
C. Except in the case of fraud, intent to
evade this chapter or authorized rules and
regulations, every deficiency determination
shall be made and notice thereof mailed
within three years after the last day of the
month following the close of the monthly
period for which the amount is proposed to be
determined or within three years after the
return is filed, whichever period expires the
later.
D. 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 operator may
petition redemption and refund if the petition
is filed before the determination becomes final
as provided for in this chapter. (Ord. 95-029 §
1, 1995; Ord. 203-3 § 11(1), 1975)
4.08.230. Fraud -Refusal to collect -Evasion.
If any operator shall fail or refuse to
collect such tax or to make, within the time
provided in this chapter any report and
remittance of such tax or any portion thereof
required by this chapter, or makes a
fraudulent return or otherwise wilfully
attempts to evade this chapter, the tax
administrator shall proceed in such manner as
he may deem best to obtain facts and
information on which to base an estimate of
the tax due. As soon as the tax administrator
has determined the tax due that is imposed by
this chapter from any operator who has failed
or refused to collect the same and to report
and remit such tax, he shall proceed to
determine and assess against such operator
the tax, interest and penalties provided for by
this chapter. In case such determination is
made, the tax administrator shall give a notice
0156-24;,4
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 such 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 tax
administrator has given notice thereof;
provided, however, the operator may petition
redemption and refund if the petition is filed
before the determination becomes final as
provided in this chapter. (Ord. 95-029 § 1,
1995; Ord. 203-3 § 11(2), 1975)
4.08.240. Operator delay.
If the tax administrator believes that the
collection of any tax or any amount of tax
required to be collected and paid to the
county will be jeopardized by delay, or if any
determination will be jeopardized by delay, he
shall thereupon make a determination of the
tax or amount of tax required to be collected,
noting the fact upon the determination. The
amount so determined as provided in this
chapter shall be immediately due and payable,
and the operator shall immediately pay same
determination to the tax administrator after
service of notice thereof; provided, however
the operator may petition, after payment has
been made, for redemption and refund of
such determination, if the petition is filed
within 10 days from the date of service of
notice by the tax administrator. (Ord. 95-029
§ 1, 1995; Ord. 203-3 § 11(3), 1975)
4.08.250. Redeterminations.
A. Any person against whom a
determination is made under Sections
4.08.220, 4.08.230 and 4.08.240 of this chapter
or any person directly interested may petition
for a redetermination and redemption and
refund within the time required in Sections
4.08.220, 4.08.230 and 4.08.240 of this chapter.
If a petition for redetermination and refund is
not filed within the time required in Sections
4.08.220, 4.08.230 and 4.08.240 of this chapter,
Chapter 4.08 6 (3/1997)
the determination becomes final at the
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 person has so
requested in his petition, shall grant the
person an oral hearing and shall given him 10
days notice of the time and place of the
hearing. The tax administrator may continue
the hearing from time to time as may be
necessary.
C. The tax administrator may decrease or
increase the amount of the determination as a
result of the hearing and if an increase is
determined such increase shall be payable
immediately after the hearing.
D. The order or decision of the tax
administrator upon a petition for
redetermination of redemption and refund
becomes final 10 days after service upon the
petitioner of notice thereof, unless appeal of
such order or a decision is filed with the
board within 10 days after service of such
notice.
E. No petition for redetermination of
redemption and refund or appeal therefrom
shall be effective for any purpose unless the
operator has first complied with the payment
provisions of this chapter. (Ord. 95-029 § 1,
1995; Ord. 203-3 § 12, 1975)
4.08.260. Security for collection of tax.
A. The tax administrator, after
delinquency and when he deems it necessary
to insure compliance with this chapter, may
require any operator subject thereto to deposit
with him such security in the form of cash,
bond or other security as the tax administrator
may determine. The amount of the security
shall be fixed by the tax administrator but
shall not be greater than twice the operator's
estimated average monthly liability for the
period for which he files returns, determined
in such manner as the tax administrator deems
proper, or $5,000.00, whichever amount is the
lesser. The amount of the security may be
increased or decreased by the tax
administrator subject to the limitations
provided in this chapter.
B. At any time within three years after
any tax or any amount of tax required to be
collected becomes due and payable or at any
time within three years after any
determination becomes final, the tax
administrator may bring an action in the
courts of the state, or any state or of the
United States in the name of the county to
collect the amount delinquent together with
penalties and interest. (Ord. 95-029 § 1, 1995;
Ord. 203-3 § 13, 1975)
4.08.270. Lien.
A. The tax imposed by this chapter
together with the interest and penalties
provided in this chapter and the filing fees
paid to the County Clerk and advertising costs
which may be incurred when the same
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,
and superior to all subsequent recorded liens
on all tangible personal property used in the
hotel of an operator and may be foreclosed on
and sold as may be necessary to discharge
such lien, if the lien has been recorded.
Notice of lien may be issued by the tax
administrator or his deputy whenever the
operator is in default in the payment of such
tax, interest and penalty and shall be recorded,
and a copy sent to the delinquent operator.
The personal property subject to such lien
seized by any deputy or employee of the tax
administrator may be sold by the department
seizing the same at public auction after 10
days notice which shall mean one publication
in a newspaper of general circulation within
the county.
B. Any lien for taxes 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 tax
administrator when the full amount
determined to be due has been paid to the
county and the operator or person making
such payment shall receive a receipt therefor
Chapter 4.08 7 (3/1997)
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. 95-029 § 1, 1995; Ord.
203-3 § 14, 1975)
4.08.280. Refunds.
A. Operator's Refunds. Whenever the
amount of any tax, penalty or interest has
been paid more than once or has been
erroneously or illegally collected or received
by the tax administrator under this chapter, it
may be refunded, provided a verified claim in
writing therefor, stating the specific reason
upon which the claim is founded, is filed with
the tax administrator within three years from
the date of payment. The claim shall be made
on forms provided by the tax administrator. If
the claim is approved by the tax administrator,
the excess amount collected or paid may be
refunded or may be credited on any amounts
then due and payable from the operator from
whom it was collected or by whom paid and
the balance may be refunded to each
operator, his administrators, executors or
assignees.
B. Transient Refunds. Whenever the tax
required by this chapter has been collected by
the operator, and deposited by the operator
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 by the tax
administrator to the transient, provided a
verified claim in writing therefor, stating the
specific reason on which the claim is founded,
is filed with the tax administrator within three
years from the date of payment. (Ord. 95-029
§ 1, 1995; Ord. 203-3 § 15, 1975)
4.08.290. Transient room tax fund.
The tax administrator shall place all
moneys received pursuant to this chapter in
the transient room tax fund. (Ord. 95-029 § 1,
1995; Ord. 203-3 § 16(1), 1975)
Chapter 4.08
4.08.300. Recordkeeping.
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 three
years and six months after they come into
being. (Ord. 95-029 § 1, 1995; Ord. 203-3 §
16(2), 1975)
4.08.310. Examination of records.
The tax administrator or any person
authorized in writing by him may examine
during normal business hours, the books,
papers and accounting records relating to
room sales of any operator after notification
to the operator liable for the tax 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
required to be paid. (Ord. 95-029 § 1, 1995;
Ord. 203-3 § 16(3), 1975)
4.08320. Administration -Confidentiality.
It is unlawful for the tax administrator or
any person having an administrative or clerical
duty under the provisions of this chapter to
make known in any manner whatever the
business affairs, operations or information
obtained by an investigation of records and
equipment of any person required to obtain a
transient occupancy registration certificate or
pay a transient occupancy tax, or any other
person visited or examined in the discharge of
official duty, or the amount of source of
income, profits, losses, expenditures or any
particular thereof, set forth in any statement
or application, or to permit any statement or
application, or copy of either, or any book
containing any abstract or particulars thereof
to be seen or examined by any person;
provided, that nothing in this subsection shall
be construed to prevent:
A. The disclosure to, or the examination
of records and equipment by another county
official, employee or agent for collection of
taxes for the sole purpose of administering or
enforcing any provision of this chapter; or
8 (3/1997)
r
collecting taxes imposed under this chapter.
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; provided further, that the district
attorney approves each such disclosure and
that the tax administrator 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 transient
occupancy registration certificates have been
issued.
D. The disclosure of general statistics
regarding taxes collected or business done in
the county. (Ord. 95-029 § 1, 1995; Ord. 203-3
§ 16(4), 1975)
4.08.330. Appeals.
Any person aggrieved by any provisions of
the tax administrator may appeal to the board
by filing a notice of appeal with the tax
administrator within 10 days of the
administrator's decision. The tax
administrator shall transmit such notice of
appeal, together with the file of such appealed
matter to the board who shall fix a time and
place for hearing such appeal. The board
shall give the appellant not less than 10 days
written notice of the time and place of hearing
of such appealed matter. (Ord. 95-029 § 1,
1995; Ord. 203-3 § 17, 1975)
4.08.340. Unlawful acts -Penalty.
It is an infraction for any operator or
other person so required to fail or refuse to
register as required in this chapter, or to
furnish any return required to be made, or fail
or refuse to furnish a supplemental return or
other data required by the tax administrator
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. Violation of any provision of
this title is a Class A infraction. (Ord. 95-029
§ 1, 1995; Ord. 83-013 § 1, 1983; Ord. 203-3 §
19, 1975)
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