Treasurer - Tax Collector
Uniform Transient Occupancy Tax
Sec. 8-4.03 Tax imposed
For the privilege of occupancy in any hotel, each transient shall be
subject to and shall pay a tax in the amount of eight (8%) percent of
the rent charged by the operator. Such tax shall constitute a debt owed
by the transient to the County, which debt shall be extinguished only by
payment to the operator or to the County. The transient shall pay the
tax to the operator of the hotel at the time the rent is paid. If the
rent is paid in installments, a proportionate share of the tax shall be
paid with each installment. The unpaid tax shall be due upon the
transient’s ceasing to occupy space in the hotel. If for any reason the
tax due is not paid to the operator of the hotel, the County Tax
Collector may require that such tax be paid directly to the County Tax
Collector. (Ord. 406, eff. December 24, 1964; tax operative eff. January
1, 1965, as amended by II. Ord. 90-07, eff. February 25, 1990)
Sec. 8-4.05 Operator’s Duties
Each operator shall collect the tax imposed by the provisions of this
chapter to the same extent and at the same time as the rent is collected
from every transient. The amount of the tax shall be separately stated
from the amount of the rent charged, and each transient shall receive a
receipt.
Sec. 8-4.07 Reporting and Remitting
Each operator shall, on or before the last day of the month following
the close of each calendar quarter, or at the close of any shorter
reporting period which may be established by the County Tax Collector,
make a return to the County Tax Collector, on forms provided by him, of
the total rents charged and received and the amount of tax collected for
transient occupancies. At the time the return is filed, the full amount
of the tax collected shall be remitted to the County Tax Collector. The
County Tax Collector may establish shorter periods for any certificate
holder if he deems it necessary in order to insure collection of the
tax, and he may require further information in return. Returns and
payments shall be due immediately upon cessation of business for any
reason. All taxes collected by operators pursuant to the provisions of
this chapter shall be held in trust for the account of the County until
payment thereof is made to the County Tax Collector. (Ord. 406, eff.
December 24, 1964; tax operative eff. January 1, 1965)
Call our office at (530) 842-8340 for the TOT Registration
Application and the TOT Reporting Form.
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