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3750FOLLOWS: ORDIIIIAI`ICE NO. 3750 AN ORDINANCE OF THE CITY OF T24AHEI1; REPEAL- ING SECTION 3.44.030 OF TITLE 3, CHAPTER 3.44 OF THE AEAHEIP'i 1.11MICIPAL CODE AND ADDING NEW CHAPTER 2.12 TO TITLE 2 OF THE ANAHEIM MUNI- CIPAL CODE P.ELATI.1G TO TRANSIENT OCCUPANCY TAXES. THE CITY COUNCIL OF THE CITY OF ANA I IIT DOES ORDAIN AS SECTIO`I 1. That Section 3.44.030 of Title 3, Chapter 3.44 of the Anaheim 24unicipal Code be, and the same is hereby, repealed. SECTION 2. That new Chapter 2.12 be, and the same is hereby, added to Title 2 of the Anaheim Municipal Code, to read as follows: "Chapter 2.12 TRAiIS IENT OCCUPP TCY TAIH 2.12.010 Tax Imposed. For the privilege of occupancy in any hotel, each transient is subject to ani:{ shall pay a tax in the amount of six percent (Go) of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city which is extin- guished only by, payment of such tax to the operator. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is pais' 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. 2.12.020 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 sepa- rately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any ..canner, whether directly or indirectly, that the to:: 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 adder:, any part will be refunded exeent in the manner hereinafter 7:)r8videC.. The ta.� re- quired to be collectet' by -E-ie operator, and any amount unreturned to tize transient ;which is riot ta:> but was collected from the -transient under the representation by the operator -Cl7at it was tax, constitutes debts owed by the operator to the City of Anaheim. -1- 2.12.030 Reporting and Remitting. Each operator shall, on or before the last day of each month, file a return with the License Collector on forms pro- vided by the Office of the License Collector of the total rents charged and the amount of tax collected for transient occupancies during the preceding calendar month. At the time the return is filed, the full amount of the tax collected shall be remitted to the License Collector. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this Section shall be held in trust for the account of the city until pay- ment thereof is made to the License Collector. 2.12.040 Definitions. For purposes of this Section, the following terms, words, phrases and their derivations shall have the meanings given herein. "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bache- lor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof, and shall further include any space, lot, area, or site in any trailer court, camp, park or lot where a trailer, recreational vehicle, mobilehome, motorhome, or other similar conveyance, is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes. "Transient" means any person who exer- cises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of less than thirty (3.0) consecu- tive calendar days, 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 thirtieth con- secutive calendar day of such occupancy and said tax shall continue to be due upon all rent collected or accruing prior to said thirtieth day of occupancy unless there is an agreement in writing between the operator and the occu- pant providing for a longer period of occupancy. "Rent" means the consideration charged _ for accommodations including any separate charges levied by the operator for items or services which are part of such accommodations (including, but not limited to, fur- niture, fixtures, appliances, linens, towels, and/or maid service). The term "rent" shall not include any charge, billing or account which the operator finds to be worth- less or uncollectable and which is charged off for income tax purposes. If the operator has previously paid the -2- tai:, he may take such payment as a deduction from any future rent reportable to amount found to be uncollect- able and charged of. -L-- for income tax purposes. If any such amounts are thereafter in whole or in part collected by the operator, the tax on the amount so collected shall be included with the next monthly payment to the city. "Operator" means the person who is proprietor o -f 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 char- acter other than an employee, the managing agent shall also be deemed an operator for the purposes of this Section and shall have the same duties and liabilities as his principal. Compliance with the provisions of this Section by either the principal or the managing agent shall, however, be considered to be compliance by both. 2.12.050 Penalties. Notwithstanding any other provision of this title, any operator who fails to remit any tax imposed by this Section within the tirL,e specified shall pay a penalty of ten percent (loo) for each month said payment is overdue, which penalty shall be added by the License Collector on the last clay of each month after the due c"ate thereof, provide:, however, that the amount of such penalty shall in no event e«ceed fifty percent (50%) of the amount due." SECTIOV 3. SEVERAEILITY. The City Council of the City of Imaheim hereby declares that should any section, paragraph, sentence or word of this chap- ter of the Code, hereby adopted, be declared for any reason to be invalid, it is the intent of the Council that it would have passed all other portions of this chapter independent of the elLAnation herefrom of any such portion as may be declared invalid. SECTIOLv 4. The adoption of this ordinance shall in no event be deemed or construed as a waiver of any tax, license or penalty due and unpaid under the provisions of anv former ordinance which is repealed on the effective date hereof, nor be construed as affecting any of the provisions of such former ordinance relating to the collection of anv such tax, license or penalty or the renal Provisions applicable to any violation thereof. -3- c r PTn"iii The City Clerk shall certify to the passage of this or- dinance and shall cause the sane to be printed once within fifteen (15) days after its adoption in the Anaheim Bulletin, a newspaper of general circulation, printed, publishes: and circulated in saia. City, and thirty (30) days from and after its final passage, it shall take effect and be in full force. THE FOREGOING ORDINANCE is approved and signed by rye this 9th day of Auizust , 1977. ATTEST: CITY" CLERK OF T1iE CITY OF ANAHEIM JLW: fm -4- t'IAY JA _ TTITE CwnY OF ANAHE I `. s. STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss. CITY OF ANAHEIM ) I, LINDA D. ROBERTS, City Clerk of the City of Anaheim, do hereby certify that the foregoing Ordinance No. 3750 was introduced at a regular meeting of the City Council of the City of Anaheim, held on the 2nd day of August, 1977, and that the same was duly passed and adopted at a regular meeting of said City Council held on the 9th day of August, 1977, by the following vote of the members thereof: AYES: COUNCIL MEMBERS: Kaywood, Seymour, Kott, Roth and Thom NOES: COUNCIL MEMBERS: None ABSENT: COUNCIL MEMBERS: None AND I FURTHER CERTIFY that the Mayor of the City of Anaheim approved and signed said Ordinance No. 3750 on the 9th day of August, 1977. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Anaheim this 9th day of August, 1977. CITY CLERK OF THE CITY OF ANAHEIM (SEAL) I, LINDA D. ROBERTS, City Clerk of the City of Anaheim, do hereby certify that the foregoing is the original Ordinance No. 3750 and was published once in the Anaheim Bulletin on the 19th day of August, 1977. CITY CLERK (492png)•A9G Luea3oaa