11B - ORDINANCE NO. NS-2648 - Laserfiche WebLink

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authorized voucher payment from a governmental accounting office. This exemption does not exempt a Hotel Visitors' who is employed by the United States government or the State of California or their respective instrumentalities from payment of the tax when the payment is later to be reimbursed by the United States government 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 same extent and at the same time as the rent is collected from every Hotel Visitors'. The amount of tax shall be separately stated from the amount of the rent charged, and each Hotel Visitors' 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 unreturned to the Hotel Visitors' which is not tax but was collected under the representation that it was tax) constitutes a debt owed by the operator to the City of Santa Ana and shall be paid to the city with the monthly remittance. (d) Whenever an operator who has collected any sum under the representation that it was a tax, which sum is not required to be collected as a tax, remits said sum to the city and thereafter refunds such sum to such person in whole or part, such operator may take the amount of such refund as a credit against future taxes only upon submitting to the finance director a statement under penalty of perjury specifying the reasons for the credit and providing proof of payment of such refund. (e) Nothing contained in this article shall be deemed to authorize as a credit against taxes owed any amount returned by the operator to any tour promoter, travel Ordinance No. NS-2648 Page 4 of 12 11 B-4