50B - TRANSIENT OCCUPANCY TAX - Laserfiche WebLink

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. . . No tax shall be imposed upon: (a) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided; Any officer or employee of a foreign govemment who is exempt by reason of express provision of federal law or international treaty; (b) (c) Any federal or state officer or employee while, on official business only and when payment for such occupancy is made directly to the operator by duly authorized voucher payment from a governmental accounting office. This exemption does not exempt a tr-ansient hotel visitor who is employed by the United States government or the State of Califomia or their respective instrumøntalities from payment of the tax when the payment is later to be reimbursed by the United States govemment or the State of California or their respective instrumentalities. No exemption shall be granted except upon a claim therefore made at the time rent is collected and under penalty of perjury, upon a form prescribed by the finance director, Section 6, Section 35-129 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) Sec. 35-129, Operator's duties. (a) Each operator shall collect the tax imposed by this article to the I same ,extent and at the same time as the rent is collected from every tfaß&ieAt hotel visitor. The amount of t~x shall be ~~parately stat~ from th~ amount of the . rent charged, and each tfaß&ieAt hotel vIsitor shall receive a receipt for payment from the operator, No operator of a hotel shall advertise or 'state in any manner, whether directly or indirectly, that the tax 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 added, any part will be refunded except in the manner hereinafter provided. Each operator shall account separately for and maintain separate monthly summary totals for taxable and nontaxable rents and for taxes collected. (b) The operator shall maintain its financial and accounting records in accordance with established accounting principles acceptable to the finance director. In the event the operator offers paid packages or complementary services to guests, the charges shall be accounted for in accordance with the rules and regulations promulgated by the finance director. (c) The tax required to be collected (any amount unretumed to the Ordinance No. NS-XXX Page 4 of14 508-5