21-385-Ordinance No. 203-3 Recorded 10/1/1975w
I IN THE BOARD OF COUNTY COMMISSIONERS
2 OF THE STATE OF OREGON
3 FOR THE COUNTY OF DESCHUTES
4 In the Matter of an ) COUNTY ' ORDINANCE
VOL
385
Ordinance Levying a 5%)
5 Transient Room Tax ) No. 203-3
6 THE PEOPLE OF DESCHUTES, COUNTY ORDAIN AS FOLLOWS:
7 Section 1. TITLE. This ordinance shall be known as the Deschutes
8 County Transient Room Tax Ordinance.
9 Section 2. DEFINITIONS.. Except Where thecontext otherwise
to requires, the definitions given in this section govern the construction
11 of this ordinance.
12 (1) "Accrual Accounting" means the operator enters the rent due
13from a transient on his records when the rent is earned whether_ or not
14 it is paid.
15 (2) "Board" means the Deschutes County Board of Com?nissi-oners.
16
(3)
"Cash Accounting" means the operator
does not enter the rent
17due
from
a transient on his records until rent
is paid.
18
(4)
"County" means Deschutes County and
is limited to the unin-
19 corporated area of Deschutes County.
20 (5) "Hotel" means any structure, or any portion of any structure
21 ,which is occupied or intended or designed for transient occupancy for
22thir.ty (30) days or less, for dwelling, lodging, or sleeping purposes,
23and includes any hotel, inn, tourist home, condominium, motel, studio
24hotel, bachelor hotel, lodging house, rooming house, apartment house,
25public or private dormitory, fraternity, sorority, public or private
26club, space in mobile home or trailer parks, or similar structure or
Page 1 - County Ordinance
, VOL , PnE 386
1 portions thereof so occupied.
2 (6) "Occupancy" means the use or pessession, or the right to the
3 use or possession for lodging or sleeping purposes of any room or rooms
4 in a hotel, or space in a mobile home or trailer park or portion
5 thereof.
6 (7) "Operator" means the person who is proprietor of the hotel in
7 any capacity. Where the operator performs his functions through a
8 managing agent of any type or character other than an employee, the
9managing agent shall also be deemed an operator for the purposes of
10this ordinance and shall have the same duties and liabilities as his
11principal. Compliance with the provisions of this ordinance by either
12the principal or the managing agent shall be'considered to be compliance
13 by both
14 (8) "Person" means any individual, firm,- partnership, joint venture,
15association, social club, fraternal organization, fraternity, sorority,
16public or private dormitory, joint stock company, corporation, estate,
17trust, business trust, receiver, trustee, syndicate, or -any':other group
18or combination acting as a unit.
19 (9) "Rent" means the consideration charged, whether or not received
20by the operator, for the occupancy of space in a hotel valued in money,
21goods, labor, credits, property, or other consideration valued in money,
22without any deduction, but does not include the sale of any goods,
23services and commodities other than the furnishing of rooms accomodations,
24and`parking space in mobile home parks or trailer parks.
25 (10) "Rent Package Plan" means the consideration charged for both
26food and rent where a single rate is made for the total of both. The
Page 2 - County ordinance
V. Ln- L 1 FAGE347
1 amount applicable to rent for determination of transient room tax under
2 this ordinance shall be the same charge made for rent when consideration
3 is not a part of a package plan.
4 (11) "Tax Administrator" means the Deschutes County Treasurer.
5 (12) "Tax" means either the tax payable by the transient, or the
6 aggregate amount of taxes due from an operator during the period for
7which he is required to report his collections.
8 (13) "Transient" means any individual who exercises occupancy
9 or is entitled to occupancy in a hotel for a period of thirty (30)
10consecutive calendar days or los5;',coun:ting portions of calendar days
11as full days. The day a transient checks out of the hotel shall not be
12included in determining the thirty-day period if the-transient is not
13charged rent for that day by the operator. Any such individual so
14occupying space in a hotel shall be deemed to be a transient until the
15period of thirty days has expired unless there is an agreement in
16writing between the operator and the occupant providing for a longer
17period of occupancy.
18 Section 3. TAX IMPOSED. For the privilege of occupancy in any
19hotel, on and after the effective date of this ordinance, each transient
20shall pay a tax in the amount of five percent (5%) of the rent charged
21by the operator. The tax constitutes a debt owed by the transient to
22the County which is extinguished only by payment to the operator o-f the
23the County. The transient shall pay the tax to the operator of the
24hotel at the time the rent is paid. The operator shall enter the tax
25on his records when rent is collected if the operator keeps his
26records on the cash accounting basis and when earned if the operator
Page 3 - County Ordinance
Vol 21 ?ate 388
1 keeps his records on the accrual accounting basis. If rent is paid
2 in installments, a proportionate share of the tax shall be paid by
3 the transient to the operator with each installment.. If,for any
4 reason the tax due is not paid to the operator of the hotel, the Tax
5 Administrator may require that such tax shall be paid directly to the
6 County.
7 Section 4. LIMITATION OF TAX IMPOSED. The tax imposed by this
8 ordinance shall apply only to those hotels located within the
9 unincorporated area of the county.
10 Section 5. COLLECTION OF TAX BY OPERATOR: RULES FOR COLLECTION.
it (1) Every operator renting rooms in this county, the occupancy
12of which is not exempted under the terms of this ordinance, shall
13collect a tax from the occupant. The tax collected or accrued by the
14 operator constitutes a debt owed by the operator to the county.
15 (2) In all cases of credit or deferred payment of rent, the
16payment of tax to the operator may be deferred until the rent is paid,
17and the operator shall not be liable for the tax until credits are paid
18or deferred payments are made.
19 (3) For rent collected on portions of a dollar, the first one
20cent (1~) of tax shall be collected on ten cents (10~) through twenty
21nine cents (29G), inclusive; and second one cent (1G) of tax on thirty
22cents (3M through forty-nine cents (49~); the third one cent (1~) of
23tax on fifty cents (50f) through sixty-nine cents (69~); the fourth one
24cent (1~) of tax on seventy cents (70~) through eighty-nine cents (89G)
25and the fifth one cent (1~) of tax on ninety cents (90~) through the
26next one dollar and nine cents ($1.09) of rent.
Page 4 - County Ordinance
1 Section 6. OPERATOR'S,DUTIES. Each operator shall collect the
2 tax imposed by this ordinance at the same-`"time as the rent is collected
3 from every transient. The amount of tax shall be separately stated
4 upon the operator's records, and any receipt rendered by the operator.
5 No operator of a hotel shall advertise that the tax or any part of the
6 tax will be assumed or absorbed by the operator, or that it will not
7 be added to the rent, or that, when added, any part will be refunded,
8 except in the manner provided by this ordinance.
9 Section 7. EXEMPTIONS. No tax imposed under this ordinance shall
10 be imposed upon:
11 (1) Any occupant for more than thirty (30) successive calendar
12days; (a person who pays for lodging on a monthly basis, irrespective
13of the number of days in such month, shall not be deemed a transient);
14 (2) Any occupant whose rent is of a value less than $4.00 per day;
15 (3) Any person who rents a private home, vacation cabin, or like
16 facility from any owner who personally rents such facilities inciden-
17 tally to his own use thereof;
18
(4) Any occupant whose rent is paid for hospital room or to a
19 medical clinic, convalescent home or home for aged people.
20 Section 8. REGISTRATION OF OPERATOR: FORM AND CONTENTS:
21EXECUTION: CERTIFICATION OF AUTHORITY. Every person engaging or about
22to engage in business as an operator of a hotel in this County shall
23register with the Tax Administrator on a form provided by him.
24Operators engaged in business at the time this ordinance is adopted
25must register not later than thirty (30) 'calendar days after passage
26of this ordinance. Operators. starting business after this ordinance
Page 5 - County Ordinance
r
vat FrAtf 390
lis adopted must register within fifteen (15) calendar days after
2commencing business. The privilege of registration after the date of
3imposition of such tax shall not relieve any person from the obligation
4 of payment or collection of tax regardless of registration. Regis-
5tration shall set forth the name under which an operator transacts or
6intends to transact business, the location of his place or places of.
7business and such other information to facilitate the collection of
8the tax as the Tax Administrator -nay require. The registration shall
9 be signed by the operator. The Tax Administrator shall, within ten
lOdays after registration, issue without charge from the occupant,
lltogether with a duplicate thereof for each additional place of business
12for each registrant. Certificates shall be non-assignable and non-
13 transferable and shall be surrendered immediately to the Tax Adminis-
14 trator. upon the cessation of business at the location named or upon
15its sale or transfer. Each certificate and duplicate shall. state the
16place of business to which it is applicable and shall be prominently
17displayed therein so as to be seen and come to the notice readily of
18a1]_ occupants and persons seeking occupancy.
19 Said. certificate shall, among other things, state the following:
20 (1) The name of the operator
21 (2) The address of the hotel
22 (3) The date upon which the certificate was issued
23 (4) "This Transient Occupancy Registration Certificate signifies
24that the person named on the face hereof has fulfilled the requirements
25of tl.!.e Transient Room Tax Ordinance of the County of Deschutes by
26registration with the Tax Administrator for the purpose of collecting
Page6 County Ordinance
. ~ 2~. tACE
I from transients the room tax imposed by said County and remitting said
2 tax to the Tax Administrator."
3 Section 9. DUE DATE: RETURNS AND PAYMENTS
4 (1) The Tax imposed by this ordinance shall be paid by the
5 transient to the operator at the time that rent is paid. All amounts of
6 such taxes collected by any operator are due and payable to the Tax
7 Administrator on a monthly basis on the fifteenth (15th) day of the
8 month for the preceding month; and are delinquent on the last day of
9 the month in which they are due..
10 (2) On or before the;, fifteenth (15th) day of the month following
lleach month of collection a return 'for, the preceding month's tax
12collections shall be filed with the Tax Administrator. The return shall
13be filed in such form as the Tax Administrator may prescribe by every
14 operator liable for payment of tax.
15 (3) Returns shall show the amount of tax collected or otherwise
16due for the related period. The Tax Administrator may require returns
17to show the total rentals upon which tax was collected or otherwise
18due, gross receipts of operator for such period and an explanation in
19detail of any discrepancy between such amounts, and the amount of
20rents exempt, if any.
21 (4) The person required to file the return shall deliver the
22return, together with the remittance of the amount of the tax due, to
23the Tax Administrator at his office either by personal delivery or by
24mai1. If the return is mailed, the postmark shall be considered the
25date of delivery for determining delinquencies.
26 (5) For good cause, the Tax Administrator may extend but not to
Page 7 - County Ordinance
u 392
lexceed one month the time for making any return or payment of tax.
2 No further extension shall be granted, except by the Board. Any
3 operator to whom an extension is granted shall pay interest at the
4 rate of one percent (1%) per month on the amount of tax due without
5 pro-ration for a fraction of a month. If a return is not filed,
6 and the tax and interest due is not paid by the end of the extension
7granted, then the interest shall become a part of the tax for com-
b putation of penalties described elsewhere in this ordinance.
9 Section 10. PENALTIES AND INTEREST.
10 (1) Original Delinquency. Any operator who has not been granted
Ilan extension of time for remittance of tax due and who fails to remit
12any tax imposed by this ordinance prior to delinquency shall pay a
13 penalty of ten percent (10%) of the amount of the tax due in addition
14 to the amount of the tax.
15 (2) Continued Delinquency. Any operator who has not been granted
16an extension of time for remittance of tax due, and who failed to pay
17any delinquent remittance on or before a period of thirty days following
18the date on which the remittance first became delinquent shall pay a
19second delinquency penalty of fifteen percent (15%) of the amount of
20the tax due plus the amount of the tax and the ten percent (10%) panalty
21first imposed.
22 (3) Fraud. If the Tax Administrator determines that the non-
23payment of any remittance due under this ordinance is due to fraud or
24intent to evade the provisions,.thereof, a penalty of twenty-five
25percent (25%) of the amount of the tax shall be added thereto in
26addition to the penalties stated in paragraphs l and 2 of this section.
Page 8 - County Ordinance
got 21 FAu 393
1 (4) Interest. In.addition to the penalties imposed, any
2 operator who fails to remit any tax imposed by this ordinance shall
3 pay interest at the rate of one half of one percent per month or
4 fraction thereof without pro-ration for portions of a month, on the
5 amount of the tax due, exclusive of penalties, for the date on which
6 the remittance first became delinquent until paid.
7 (5) Penalties Merged With Tax. Every penalty imposed and such
8 interest as accrues under the provisions of this section shall be
9 merged with and become a part of the tax herein required to be paid.
10 (6) Petition-for Waiver. Any operator who fails to remit the
11tax herein levied within the'time herein stated shall pay the penalties
12herein stated provided, however, the operator may petition the hoard
13for waiver and refund of the penalty or any portign,theregf..and the
14goard may, if a good and sufficient reason is`shown, waive and direct
15a refund of the penalty or any portion thereof.
16 Section 11. DEFICIENCY DETERMINATIONS: FRAUD, EVASION, OPERATOR
17 DELAY.
18 (1) Deficiency Determination. If the Tax Administrator deter-
19mines that the returns are incorrect, he may compute and determine the
20 amount required to be paid upon the basis of the facts contained in the
2 return or.returns'or;upon the basis of any information'within his
22 possession. One or more deficiency determinations may be made of the
23 amount due for one, or more than one period, and the amount so deter-
2eined shall be due and payable immediately upon service of notice as
25heren provided after which the amount determined is delinquent.
2eenalties on deficiencies shall be applied as set forth in Section 10.
Page 9 - County Ordinance
1
o~ 4a FAGE 394
1 a. In making a determination the Tax Administrator may offset
2 over-payments if any, which may have been previously made for
3 a period of periods, against any under-payment for a .subsequent
4 period or periods, or against penalties, and interest, on the
5 under-payments. The interest on under-payments shall be
6 computed in the manner set forth in Section 10.
7 b. The Tax Administrator shall give to the operator or occupant
8 a written notice of his determination. The notice may be served
9 personally or by mail; if by mail, the notice shall be addressed
10 to the operator at his address as it appears in the records of the
11 Tax Administrator. In case of service,by mail or any notice
12 required by this ordinance the service is complete at the time of
13 deposit in the United States Post office.
14 c. Except in the case'of fraud, intent to evade this ordinance
15 or authorized rules and regulations, every deficiency deter-
16 mination shall be made and notice thereof mailed within three
17 years after the last day of the month following the close of the
18 monthly period for which the amount is proposed to be determined
19 or within three years after the return is filed. whichever period
20 expires the later.
21 d. Any determination shall become due and payable immediately
22 upon receipt of notice and shall become final within ten days after
23 the Tax Administrator has given notice thereof, provided, however,
24 the operator may petition redemption and refund if the petition is
25 filed before the determination becomes final as herein provided.
26
Page 10 - County Ordinance
VOL 4,1 WEE 3095
1 2. Fraud, Refusal to Collect, Evasion. If any operator shall
2 fail or refuse to collect said tax or to make, within the time provided
3 in this ordinance any report and remittance of said tax or any portion
4 thereof required by this ordinance, or makes a fraudulent return or
.
5 otherwise wilfully attempts to evade. this ordinance, the Tax Adminis-
6 trator shall proceed in such manner as he may deem best to obtain facts
land information on which to`bas`e an estimate of~the tax due. As soon
8as the Tax Administrator has determined the tax due that is imposed
9by this ordinance from any operator who has failed or refused to
10collect the same and to report and remit said tax, he shall proceed to
11determine and assess against such operator the tax, interest, and
12penalties provided for by this ordinance. In case such determination
13is made, the Tax Administrator shall.give a notice in the manner aforesaid
14of the amount so assessed. Such determination and notice shall be made
15and mailed within three years after discovery by the Tax Administrator
16of any fraud, intent to evade or failure or refusal to collect said tax,
17or failure to file return. Any determination shall become due and
18payable immediately upon receipt of notice and shall become final within
19ten days after the Tax Administrator has given notice thereof, provided,
20however, the operator may petition redemption and refund if the
21petition is filed before the determination becomes final as herein
22provided.
23 3. Operator Delay. If the Tax Administrator believes that the
24collection of any tax or any amount of tax required to be collected and
25paid to the County will be jeopardized by delay, or if any determination
26will be jeopardized by delay, he shall thereupon make a determination
Page 11 - County Ordinance
VCL . PAGE 396
1 of the tax or amount of tax required to be collected, noting the fact
2 upon the determination. The amount so determined as herein provided
3 shall be immediately due and payable, and the operator shall
4 immediately pay same determination to the Tax Administrator after
5 service of notice thereof, provided, however, the operator may petition,
6 after payment has been made, for redemption and refund of such
7 determination, if the petition is filed within ten days from the date
8 of service of notice by the Tax Administrator.
9 Section 12. REDETERMINATIONS.
10 (1) Any person against whom a determination is made under Section
11 11 or any person directly interested may petition for a redetermination
12and redemption and refund within the time required in Section 11 hereof.
13If a petition for redetermination and refund is not filed within the
14 time required in Section 11, the determination becomes final at the
15expiratibn of the allowable time.
16 (2) If ,a petition for redetermination and refund is filed within
17the allowable period, the Tax Administrator shall reconsider the
1edetermination, and if the person has so requested in his petition,
19shall grant the person an oral hearing and shall give..him ten days
20notice of the time and place of the hearing. The Tax Administrator may
21continue the hearing from time to time as may be necessary.
22 (3) The Tax Administrator may decrease or increase the amount of
23the determination as a result of the hearing and if an increase is
24determined such increase shall be payable immediately after the hearing.
25 (4) The order or decision of the Tax Administrator upon a petition
26for redetermination of redemption and refund becomes final ten (10) days
Page 12 - County Ordinance
IGr FILE
1 after service upon the petitioner of notice thereof, unless appeal of
2 such order or a decision is filed with the Board within the ten (10)
3 days after service of such notice.
4 (5) No petition for redetermination of redemption and refund or
5 appeal therefrom shall be effective for any purpose unless the operator
6 has first complied with the payment provisions hereof.
7 Section 13. SECURITY FOR COLLECTION OF TAX.
8 (1) The Tax Administrator, after delinquency and when he deems
9 it necessary to insure compliance with this ordinance, may require
10any operator subject thereto to deposit with him such security in the
11form of cash, bond, or other security as the Tax Administrator may
12determine. The amount of the security shall be fixed by the Tax Admin-
13istrator but shall not be greater than twice the operator's estimated
14 average monthly liability for the period for which he files returns,
15determined in such manner as the Tax Administrator deems proper, or
16Five Thousand Dollars ($5,000),'.whichever amount is the lesser. The
17amount of the security may be increased or decreased by the Tax
18Administrator subject to the limitations herein provided.
19 (2) At any time within three years after any tax or any amount of
20tax required to be collected becomes due and payable or at any time
21within three years after any determination becomes final, the Tax
22Administrator may bring an action in the courts of this State, or any
23 State, or of the United States in the name of the County to collect the
24amount delinquent together with panalties and interest.
25 Section 14. LIEN. The Tax imposed by this ordinance together
26 with the interest and penalties herein provided and the filing fees paid
Page 13 - County Ordinance
VOL 21 WE
1 to the Clerk of Deschutes County, Oregon, and advertising.costs which
2 may be incurred when same becomes delinquent as set forth in this
3 ordinance shall be and, until paid, remain a lien from the date of its
4 recording with the Clerk of Deschutes County, Oregon, and superior to
5 all subsequent recorded liens on all tangible personal property used
6 in the hotel of an operator and may be foreclosed on and sold as may
7 be necessary to discharge said lien, if the lien has been recorded.
Notice of lien may be issued by the Tax Administrator or
8 his deputy
9 whenever the operator is in default in the payment of said tax, interest
l0and penalty and shall be recorded, and a_copy sent to the delinquent
1loperator. The personal property subject to such lien seized by any
12deputy or employe of the Tax Administrator may be sold by the department
13 seizing the same at public auction after ten days notice `wFh+ch` shall
14 mean one publication. in a newspaper of general circulation within the
15 County .
16 Any lien for taxes as shown on the records of the proper County
17official shall, upon the payment of all taxes, penalties, and interest
18thereon, be released by the Tax Administrator when the full amount
19determined to be due has been paid to the County and the operator or
20person making such payment shall receive a receipt therefor stating that
21the full amount of taxes, penalties, and interest thereon have been paid
22and that the lien is thereby released and the record of lien is
23satisf ied
24 Section 15. REFUNDS.
25 (1) Operators Refunds. Whenever the amount of any tax, penalty,
26or interest has been paid more than once or has.been erroneously or
Page 14 - County Ordinance
VOL 21 399
1 illegally collected or received by the Tax Administrator under this
2 ordinance, it may be refunded, provided a verified claim in writing
3 therefor, stating the specific reason upon which the claim is founded,
4 is filed with the Tax Administrator within three years from the date
5 of payment. The claim shall be made on forms provided by the Tax
6 Administrator. If the claim is approved by the Tax Administrator, the
7 excess amount collected or paid may be refunded or may be credited on
8 any amounts then due and payable froii€► the operator from whom it was
9 collected or by whom paid and the balance may be refunded to each
10 operator, his administrators,, executors or ass gf~-ebs.
11 (2) Transient Refunds. Whenever, the tax required by this
12 ordinance has been collected by the operator, and deposited by the
13 operator with the Tax Administrator, and'it,is'later determined that
14 the tax was erroneously or illegally collected or received by the Tax
15 Administrator, it may be refunded by the Tax Administrator to the
16 transient, provided a verified claim in writing therefor, stating the
17 specific reason on which the claim is founded, is filed with the Tax
18 Administrator within three years from the date of payment.
19 Section 16. ADMINISTRATION
20 (1) Transient Room Tax Fund. The Tax Administrator shall
21 place all monies received pursuant to this order in the Transient
22 Room Tax Fund.
23
24
25
26
Page 15 - County Ordinance
VOL 21 FAt-E 400
1 by another County official, employee, or agent for collection of
2 taxes for the sole purpose of administering or enforing any
3 provisions of this ordinance; or collecting taxes imposed hereunder.
4 b. The disclosure after the filing of a written request to that
5 effect, to the taxpayer himself, receivers, trustees, executors,
6 administrators assignees, and guarantors, if directly interested,
7 of information as to any paid tax, any unpaid tax or amount of
8 tax required to be collected, or interest, and penalties; further
9 provided, however, that the District Attorney approves each such
10 disclosure and that the Tax Administrator may refuse to make any
11 disclosure referred to in this paragraph when in his opinion the
12 public interest would suffer thereby.
13 c. The disclosure of the names and addresses of any persons to
14 whom Transient Occupancy Registration.Certificates have been issued.
15 d. The disclosure of general statistics regarding taxes collected
16 or business done in the County.,
17 Section 17. APPEALS TO THE BOARD. Any person aggrieved by any
18provisions of the Tax Administrator may appeal to the Board by filing a
19notice of appeal with the Tax Administrator within} ten .(10) days of the
20Administrator's decision. The Tax Administrator shall transmit said
21notice of appeal, together with the file of said appealed matter to the
22Board who shall fix a time and place for hearing such appeal. The
23Board shall give the appellant not less than ten (10) days written
24notce of the time and place of hearing of said appealed matter.
25 Section 18. SEVERABILITY. If any section, subsection paragraph,
26sentence, clause, or phrase of this ordinance, or any part thereof, is
Page 17 - County ordinance
i
, VOL 21, ma 401
1 (2) Records Required from Operators, etc; Form. Every operator
2 shall keep guest records of room sales and accounting books and records
3 of the room sales. All records shall be retained by the operator for
4 a period of three years and six months after they come into being.
5 (3) Examination of Records; Investigations. The Tax Administrator
6 or any person authorized in writing by him may examine during normal
7 business hours, the books, papers, and accounting records relating to
groom sales of any operator after notification to the operator liable
9for the tax and may investigate the business of the operator in order
10to verify the accuracy of any return made, or if no return is made by
lithe operator, to ascertain and determine the amount required to be paid.
12 (4) Confidential Character of information Obtained - Disclosure
13 Unlawful.
141t shall be unlawful for the Tax Administrator' or any person having an
15administrative or clerical duty under the provisions of this ordinance to
16make known in any manner whatever the business affairs, operations, or
l7information obtained by an investigation of records and equipment of
lgany person required to obtain a Transient Occupancy Registration
19Certificate or pay a transient occupancy tax, or any other person visited
20or examined in the discharge of official duty, or the amount of source
2iof income, profits, losses, expenditures, or any particular thereof, set
22forth in any statement or application, or to permit any statement or
23application, or copy of either, or any book containing any abstract or
24
particulars thereof to be seen or examined by any person. Provided that
25nothing in this subsection shall be construed to prevent:
26 a. The disclosure to, or the examination of records and equipment
Page 16 - County Ordinance
A
21 4M
for any reason held to be unconstitutional (or otherwise invalid),
2 such decision shall not affect the validity of the remaining portions
3 of this ordinance or any part thereof. The legislative body hereby
4 declares that it would have passed each section, subsection, sub-
5 division, paragraph, sentence, clause, or phrase thereof, irrespective
6 of the fact that any one or more sections, subsections, subdivisions,
7 paragraphs, sentences, clauses, or paragraphs be declared unconsti-
8 tutional (or otherwise invalid).
9 Section 19. VIOLATIONS. It is unlawful for any operator or
10 other person so required to fail or refuse to register as required
11herein, or to furnish any return required to be made, or fail or refuse
12 to furnish a supplemental return or other data required by the Tax
13 Administrator or to render a false or fraudulent return. No person
14 required to make, render, sign, or verify any report shall make any
15false or fraudulent report, with intent to defeat or evade the deter-
16 mination of any amount due required by this ordinance. Any person
17 willfully violating any of the provisions of this ordinance shall be
18 subject to a fine of not more than Two Hundred Fifty Dollars ($250).
19 Section 20. EFFECTIVE DATE OF ORDINANCE. This ordinance shall
20 become effective on December 1, 1975.
0
XON 21 Date of First Reading September 17, 1975
W~>pS M
"<=W 22 Date of Second Reading October 1 1975
J f_nx
N C U 0 I
~'y6W Approved as to
Ow 23 B23 BOARD OF COMMISSIONERS:
form.
W 24
W
25 Louis L. Sel en
District A t • rney _,..,m.._
26
c.r cording Secretary, Lucia Venator
Page 18 - Ccounty Ordinance'
Ch irman
ommissloner
Commissrone