5741ORDINANCE NO. 5741
AN ORDINANCE OF THE CITY OF ANAHEIM
AMENDING SPECIFIED SECTIONS OF CHAPTER
2.12 OF TITLE 2 OF THE ANAHEIM MUNICIPAL
CODE RELATING TO TRANSIENT OCCUPANCY TAX
THE CITY COUNCIL OF THE CITY OF ANAHEIM HEREBY ORDAINS AS
FOLLOWS:
Section 1. Section 2.12.005 of Chapter 12 of Title 2 of
the Anaheim Municipal Code is hereby amended in its entirety to
read as follows:
"2.12.005 DEFINITIONS.
For purposes of this chapter, the following words, terms,
phrases, and the derivations and variants thereof, shall have the
meanings given herein:
.010 "Anaheim" or "City" means the City of Anaheim.
.020 "City Auditor" means the Audit Manager of the City.
.025 "Fiscal Year" means the period commencing July 1 of one
calendar year through June 30 of the immediately subsequent
calendar year.
.030 "Homeless person" means any person who lived or resided
in Anaheim immediately prior to being provided shelter in a hotel
by a Qualifying Nonprofit Service Organization.
.040 "Hotel" means any structure or portion thereof, which
is occupied by persons for lodging or sleeping purposes for
periods of less than thirty consecutive days including, without
limitation, any hotel, bachelor hotel, motel, lodging house,
rooming house, bed and breakfast inn, apartment house, dormitory,
vacation ownership resort, public or private club, mobilehome or
house trailer at a fixed location, or other similar structure or
portion thereof, and any space, lot, area or site in any trailer
court, camp, park, or lot which is occupied or intended or
designed for occupancy by a tent, trailer, recreational vehicle,
mobilehome, motorhome, or other similar conveyance, where such
structure, space, lot, area or site is occupied by persons for
lodging or sleeping purposes for periods of less than thirty
consecutive days.
.050 "Operator" means any person, corporation, entity, or
partnership which is the proprietor of the hotel, whether in the
capacity of owner, lessee, sublessee, mortgagee in possession,
debtor in possession, licensee or any other capacity. Where the
operator performs its functions through a managing agent of any
type or character other than as an employee, the managing agent
shall also be deemed an operator and shall have the same duties
and liabilities as its principal. Compliance with the provisions
of this chapter by either the principal or managing agent shall
constitute compliance by both. For purposes of the notice and
appeal provisions of this chapter only, "operator" shall also
include any managing employee or employee in charge of the hotel.
.060 "Qualifying Nonprofit Service Organization" means any
nonprofit service organization which(a)is a member of the Anaheim
Human Services Network,(b)directly pays the cost of sheltering
homeless persons in a hotel and(c)does not directly or indirectly
further any religious purpose by providing such shelter.
.070 "Qualifying Rental Agreement" means and is limited to a
written contract signed by both the landlord and tenant, legally
enforceable by either party, for a rental period of not less than
thirty consecutive days. "Qualifying Rental Agreement" shall
expressly exclude: (1) any agreement regardless of length of the
rental term which is terminated for any reason by either party or
by mutual consent prior to the thirtieth consecutive day of the
tenancy, or (2) any agreement regardless of the length of the
rental term which is for occupancy of lodging or sleeping space
which is not the legal residence or principal dwelling place of
the occupant, or (3) any agreement which would be unlawful or
constitute a violation of law.
.080 "Rent" means the consideration charged by an operator
for accommodations, including without limitation any (1)
unrefunded advance rental deposits or (2) separate charges or
fees levied for items or services which are part of such
accommodations including, but not limited to, furniture,
fixtures, appliances, linens, towels, non -coin-operated safes,
and maid service. "Rent" shall not include any charge, billing,
or account or portion thereof which the operator finds to be
worthless or uncollectible and charged off for tax purposes. If
any such worthless or uncollectible rent is thereafter collected,
the amount shall be considered rent in the month collected and
the tax collected shall be included in the next monthly payment
to Anaheim by the operator.
.090 "Tax" (where such term is not capitalized) means the
amounts imposed pursuant to Section 2.12.010 of this chapter;
"Tax" (where such term is capitalized) means 1) the tax and 2)
any applicable interest and penalties imposed by this chapter and
3) any amount collected by an operator under a representation
that it is a tax which is not refunded in accordance with this
chapter.
.100 "Transient" means any person who exercises occupancy,
or is entitled to occupancy, of any room, space, lot, area or
site in any hotel by reason of concession, permit, right of
Pj
access, license or other agreement whether written or oral. Any
such person shall be deemed to be a transient until the thirtieth
consecutive day of such occupancy or right of occupancy and the
tax imposed by this Chapter shall be due upon all rent collected
or accruing prior to said thirtieth consecutive day unless the
occupancy is pursuant to a Qualifying Rental Agreement. "
Section 2. Section 2.12.010 of Chapter 12 of Title 2 of the
Anaheim Municipal Code is hereby amended in its entirety to read
as follows:
"2.12.010 TRANSIENT OCCUPANCY TAX IMPOSED.
.010 For the privilege of occupancy of space in any hotel,
each transient is subject to and shall pay a tax in the amount of
fifteen percent of the rent.
.020 The License Collector shall issue forms and any
additional regulations deemed necessary to implement the
provisions of this section."
Section 3. Section 2.12.060 of Chapter 12 of Title 2 of the
Anaheim Municipal Code is hereby amended in its entirety to read
as follows:
"2.12.060 FAILURE TO COLLECT AND REPORT TAX — DETERMINATION OF
TAX BY CITY AUDITOR — APPEAL.
.010 If any operator shall fail or refuse to collect said
tax and to make, within the time permitted, any report and
remittance of tax, or any portion thereof, the City Auditor shall
proceed in such manner as the City Auditor may deem best to
obtain facts and information on which to base an estimate of the
tax. The City Auditor shall proceed to determine and assess the
Tax against such operator. The City Auditor shall give 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 at the operator's last known address.
.020 An operator who contests the amount assessed may,
within ten days after the serving or mailing of such notice, make
an Application for Hearing to the License Collector. The
Application for Hearing shall specify the basis of the appeal and
amount of Tax contested. The License Collector may request
additional information pertaining to the appeal which information
must be submitted prior to scheduling a hearing on the appeal. If
Application for Hearing is not made within the time prescribed,
the Tax assessed shall be final and conclusive and immediately
due and payable.
K3
.030 If Application for Hearing is timely made, a Hearing
Officer shall be appointed by the License Collector within
fifteen days of the receipt thereof to conduct a hearing within
sixty days of the date of appointment of the Hearing Officer on
and limited to the issues set forth in the Application for
Hearing. The Hearing Officer shall give not less than fifteen
days' written notice to the operator to show cause at a time and
placed fixed in said notice why the amount assessed should not be
fixed for such Tax. At the hearing, the operator may appear and
offer evidence why the Tax assessed should not be so fixed. A
rebuttable presumption shall exist at said hearing that the
amount of Tax assessed is correct and the burden of proof shall
be upon the operator.
.040 Within thirty days after the conclusion of the hearing,
the Hearing Officer shall determine the proper amount of the Tax
and shall thereafter give written notice to the operator and the
License Collector of such determination. The amount determined to
be due shall be due and payable fifteen days from the date of
service of said written notice. If the evidence to be considered
is extensive or for other reasonable purpose, the Hearing Officer
may utilize one additional thirty day period for preparing his or
her determination, after informing the parties of his or her
intention to do so.
.050 The Hearing Officer may be an employee of Anaheim;
provided, however, that upon the agreement of the operator to pay
the costs associated with the hearing and the deposit of
sufficient funds to cover said costs, the License Collector shall
appoint a Hearing Officer, acceptable to both the operator and
the City Attorney, who is not an employee of Anaheim.
.060 Notwithstanding the provisions of Section 1.12.110 of
this Code, the decision of the Hearing Officer shall be final and
conclusive and shall be the final administrative procedure
available to the operator or to Anaheim. Any time limits
provided in this section may be waived by the mutual agreement of
the parties."
Section 4. Section 2.12.080 of Chapter 12 of Title 2 of the
Anaheim Municipal Code is hereby amended to read as follows:
"2.12.080 STATEMENT OF TAX NOT CONCLUSIVE ON CITY.
.010 No reports or statements of an operator shall be
conclusive as to the matters set forth therein, nor shall the
filing of such reports or statements preclude Anaheim from
collecting by appropriate action such sum as is actually due and
payable. Each report or statement and each of the items therein
shall be subject to audit and verification by the City Auditor,
2
or authorized agents of the City, who are hereby authorized to
examine, audit and inspect such books and records as may be
necessary in their judgment to verify or determine the Tax due.
.020 Every operator shall keep and preserve for a period of
not less than four years all records as may be necessary to
determine the Tax, which records shall be made available upon
demand of the City Auditor at all reasonable times. Each operator
shall permit an examination of such books and records at a
location within Anaheim. In the event the books and records
cannot be made available within Anaheim, the operator shall
reimburse Anaheim for the cost of all transportation, lodging,
meals, portal-to-portal travel time, and other incidental costs
reasonably incurred by Anaheim in conducting the audit.
.030 Proprietary Information furnished to or secured by
Anaheim from an operator contained in the operator's report and
remittance of the tax imposed hereunder shall be confidential.
Unauthorized disclosure or use of such confidential information
by any officer, agent or employee of the City shall constitute a
misdemeanor; provided, however, this section shall not apply to
any disclosures made in connection with any hearing, application
for a warrant or other process, appeal, or any civil action or
proceeding relating to the determination or recovery of the Tax,
or any proceeding pertaining to the Tax."
Section 5. Section 2.12.120 of Chapter 12 of Title 2 of the
Anaheim Municipal Code is amended in its entirety to read as
follows:
"2.12.120 ENFORCEMENT OF CHAPTER.
The Collector and Code Enforcement Manager shall have the
duty of enforcing the provisions of this chapter. The Collector
and Code Enforcement Manager and each of their deputies are
hereby authorized to obtain such process or warrant as may be
required and thereupon to enter, free of charge, at any
reasonable time, any place of business, or to approach any person
apparently conducting or employed in the operation of a business,
to verify compliance with the provisions of this chapter.
Nothing in this section is intended to or shall operate to
change or shall have the effect of changing the status of the
Collector or Code Enforcement Manager or their respective
deputies from a public or miscellaneous officer or employee to an
individual peace officer or safety member for purposes of
retirement, workers' compensation or similar injury or death
benefits, or any other employee benefits to which said officer or
employee would not have been entitled as a public employee prior
to adoption of this section."
5
Section 6. SEVERABILITY
The City Council of the City of Anaheim hereby declares that
should any section, sub section, paragraph, sentence or word of
this ordinance or of the Code hereby adopted be declared for any
reason to be invalid, it is the intent of the City Council that
it would have passed all other portions of this ordinance
independent of any such portion as may be declared invalid.
Section 7. SAVINGS CLAUSE
Neither the passage of this amendment to this ordinance nor
the repeal of any other ordinance or part of any ordinance of the
City shall in any way affect the liability for or collection of
any tax the liability for which was incurred prior to the
effective date hereof, nor shall this amendment be construed as a
waiver of any provisions in effect as of the time that liability
hereunder accrued or which have not specifically been amended
hereby.
THE FOREGOING ORDINANCE is approved and adopted by the City
Council in the City of Anaheim this 7th day of November
2000.
ATTEST:
Ceerk
rt
3757574.17
R
��
Mayor of the City f Anaheim
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, SHERYLL SCHROEDER, City Clerk of the City of Anaheim, do hereby certify that the foregoing
Ordinance No. 5741 was introduced at a regular meeting of the City Council of the City of
Anaheim, held on the 24th day of October, 2000, and that the same was duly passed and adopted
at a regular meeting of said City Council held on the 7th day of November, 2000, by the following
vote of the members thereof:
AYES: MAYOR/COUNCIL MEMBERS: Feldhaus, Kring, Tait, McCracken, Daly
NOES: MAYOR/COUNCIL MEMBERS: None
ABSENT: MAYOR/COUNCIL MEMBERS: None
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of
Anaheim this 7th day of November, 2000.
Y14' i- C .
C Y CLERk OF THE CITY OF ANAHEIM
(SEAL)
I, SHERYLL SCHROEDER, City Clerk of the City of Anaheim, do hereby certify that the foregoing
is the original of Ordinance No. 5741 and was published once in the North County News on the
16th day of November, 2000.
( 44,
CLERK F THE CITY OF ANAHEIM