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50B - TRANSIENT OCCUPANCY TAX
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03/15/2004
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50B - TRANSIENT OCCUPANCY TAX
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1/3/2012 5:03:05 PM
Creation date
3/15/2004 3:15:12 PM
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City Clerk
Doc Type
Agenda Packet
Item #
50B
Date
3/15/2004
Destruction Year
2009
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<br />tmnsient hotel visitor which is not tax but was collected under the representation <br />that it was tax) constitutes a debt owed by the operator to the City of Santa Ana <br />and shall be paid to the city with the monthly remittance. <br /> <br />(d) Whenever an operator who has collected any sum under the <br />representation that it was a tax, which sum is not required to be collected as a <br />tax, remits said sum to the city and thereafter refunds such sum to such person <br />in whole or part, such operator may take the amount of such refund as a credit <br />against future taxes only upon submitting to the finance director a statement <br />under penalty of perjury specifying the reasons for the credit and providing proof <br />of payment of such refund, <br /> <br />(e) Nothing contained in this article shall be deemed to authorize as a <br />credit against taxes owed any amount retumed by the operator to any tour <br />promoter, travel agent, or third party other than the tFaßeieAt hotel visitor, Travel <br />agent commissions are an expense of the operator and may not be deducted <br />from the rent. ' <br /> <br />Section 7. Section 35-130 of the Santa Ana Municipal Code is hereby <br />amended such that it reads as follows (new language in bold, deleted language in <br />strikeout) <br /> <br />Sec. 35-130, Registration, <br /> <br />(a) Within thirty (30) daysafter.commencing business each operator of <br />any hotel renting occupancy to tfaß&ieAt hotel visitors shall register said hotel I <br />with the finance director and obtain from him a tfaß&ieAt eSGUpaRsy hotel visitor <br />registration certificate to be at all times pQsted in a conspicuous place on the <br />premises. Said certificate shall, among other things, state the following: <br /> <br />The name of the operator; <br /> <br />(1 ) <br />(2) <br />(3) <br />(4) <br /> <br />The address of the hotel; <br /> <br />The date upon which the certificate was issued; <br /> <br />The words: <br /> <br />"This trilnaiont oGsupancy hotel visitor registration certificate <br />signifies that the person named on the face hereof has fulfilled the <br />requirements of the uniform tFanaiont eSGUpaRGY hotel visitor tax <br />ordinance by registering with the finance director for the purpose of <br />collecting from tFaRsient hotel visitors th. e tr-ansieRt aGGUpaRey hotel I <br />visitor tax and remitting said tax to the finance director. The <br />certificate does not authorize any person to conduct any unlawful <br />business or to conduct any lawful business in an unlawful manner, <br /> <br />508-6 <br /> <br />Ordinance No. NS-XXX <br />Page 5 of 14 <br />
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