§ 3.32.050. Operators—Registration requirements.

In order for the county to have an accurate record of parties collecting the transient occupancy tax, each operator shall register as follows:

A.

Prior to commencing business, and annually thereafter during January of each year, each operator of a hotel shall register such hotel with the tax administrator and obtain from the tax administrator a certificate of authority to collect TOT. The certificate shall be posted in a conspicuous place on the premises at all times. Such certificate shall, at a minimum, state the following:

1.

Name and address of the hotel;

2.

Name of the operator;

3.

Name and address of owner;

4.

Certificate number and date issued.

B.

The certificate shall not be transferable, and shall be returned to the tax administrator upon sale or other transfer of the property and/or sale/transfer/cessation of the business at the time the final remittance of TOT is due. Prior to sale or transfer, purchaser or transferee may request issuance of a TOT clearance certificate in order to avoid inheriting any unpaid, unreported, or underreported TOT. Any purchaser or transferee who obtains ownership without obtaining a tax clearance certificate, or obtains a tax clearance certificate that shows a tax liability and fails to withhold sufficient funds in the escrow account, shall be held liable for the amount of the TOT due (California Revenue and Taxation Code Section 7283.5)

C.

The operator named in the certificate shall be responsible for collecting from transients the TOT and remitting it to the tax administrator. The certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in any unlawful manner, or to operate a hotel without strictly complying with all local applicable laws including, but not limited to, those requiring a permit of any kind from the county.

(Ord. No. 1415, § 1, 11-8-2016)