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Title: 3 - Revenue and Finance

Chapter: 08 - Transient Occupancy Tax

Section: 60 - Registration

Within thirty days after March 25, 1965, or within thirty days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the tax administrator and obtain from him a "transient occupancy registration certificate" to be at all times posted in a conspicuous place on the premises. This certificate shall, among other things, state the following:

A. The name of the operator

B. The address of the hotel

C. The date upon which the certificate was issued

D. "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, nor 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 County. This certificate does not constitute a permit."

E. Change of Ownership/Operator.

      1.  In the event that there is a change in ownership or operator of any hotel, the new owner or operator is required

          to submit an updated registration form to the tax administrator.

      2. Unless otherwise provided by law, upon the sale or transfer of beneficial interest in any hotel:

                (a)The Hotel businesses ' successor and well as its predecessor shall be jointly and severally liable for any     

    unpaid Transient Occupancy Tax and penalties due or unpaid prior to the date of the sale or transfer of

    beneficial interest unless the successor has been issued a Occupancy Tax Clearance certificate from the tax 

    administrator stating that Transient Occupancy Tax and any penalties have been paid in full through the             

    date of the sale or transfer of beneficial interest of the hotel business.

                  (b) In the event that a Occupancy tax Clearance Certificate was not issued through the date of any sale or

    transfer of beneficial interest in any hotel, a Certificate of Delinquent Transient Occupancy Tax shall be

    recorded with the County Recorder against both the past and present Operator whenever the tax administrator

    determines that any Transient Occupancy Tax is due and unpaid from the operation of such Hotel business.

3.  Following any change or ownership or operator, the succeeding Operator is subject to an audit by the tax administrator, County Auditor-Controller or their deputies (the "Auditors").  The Auditors may periodically, upon at least ten (10) days notice, cause a complete audit or examination to be made of the past or present Operator ' s books, accounts and records (including the records described in Section 3.08.110[B]) to determine if any Transient Occupancy Tax is due.  During such audit, the Auditors shall have full and free access to said Operator ' s records and the right to require that said Operator, its agents and employees, furnish such information or explanation with respect to such items as may be necessary for a proper examination and audit thereof including, but not limited to, any books and records of the previous Operator that were obtained through the successor ' s due diligence.


(Ord. 65-5 § 6, 1965.)(Ord. 2008-011 § 3, 2008.)