50B - TRANSIENT OCCUPANCY TAX - Laserfiche WebLink

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. . . operator at his hotel. Any portion of the security remaining after satisfaction of I outstanding transiantoccupanc;y hotel visitor taxes, penalties, interest and costs of sale may be retained by the finance director for security or may be paid over by him to the depositing operator, (c) In the case of the transfer or cessation of business by the depositor, the finance director shall refund or release the security amount required pursuant to this section. upon depositor's presentåtion to the finance I director of either a receipt from the finance director showing that all tfaß&ieAt occupancy hotel visitor taxes, including any penalty, interest or other charges or costs outstanding, have been paid or a certificate of nonliability stating the I non liability of the depositor for payment of tmnsioAtessul"ancy hotel visitor tax as hereunder provided in section 35-140, ' Section 10. Section 35-140 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) Sec. 35.140, Transfer or cessation of business; operator's duty to notify; remitting and reporting requirements; closeout audit; successor's duty to notify; successor's liability; certificate of non liability. ' (a) Operator's duty to notify. An operator who is transferring, selling or terminating his business shall notify the finance director in writing of such sale, transfer or termination and the name and address of the purchaser or transferee at least thirty (30) days in advance of the date of the transfer, sale or termination, unless the decision to sell, transfer or terminate was made within less than a thirty-day period prior to the transfer, sale or termination, in which case the operator shall then immediately notify the purchaser or transferee of their responsibility for unpaid taxes as set forth in subsections (c) and (d) below, and further certify in writing to the finance director that the tran~eree or purchaser was notified of the requirements of this article regarding its responsibility for unpaid collected taxes. (b) Remitting and reporting raquiraments. Each operator upon the transfer or cessation of business for any reason shall, on or before the last day of the next month following the transfer or cessation of business, make a return to the finance director on approved forms of the total taxable rents charged, the amount of tax collected for the reporting period, remittances made, if any, and the balance of the tax due, if any, shall be remitted to the finance director. (c) Closeout audit. After filing the final retum and remitting the balance due, the operator shall make his records of account available for a closeout audit by the finance director or duly authorized employee or agent of the city. If, upon audit by the city, the operator transferring or quitting his business is found to I have satisfied all tfaß&ieAt essul"ancy hotel visitor liability, the finance director Ordinance No. NS-XXX Page 10 of14 508-11