§ 3.32.030. Tax imposed—Amount.

A.

For the privilege of occupancy or the right to occupancy by nonrefundable deposit or guaranteed no-show fee in any hotel, each transient is subject to and shall pay a tax in the amount of thirteen percent of the rent charged by the operator. The TOT constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county. The transient shall pay the TOT 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 TOT shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy or failing to occupy the space in the hotel. If for any reason the TOT due is not paid to the operator of the hotel by the transient, the tax administrator may require the operator to pay the TOT directly to the tax administrator.

B.

Any tax imposed by this chapter shall be remitted to the county. The amount allocated to room rental rates, number of rooms rented, tax, and products or services shall be readily identifiable in the operator's accounting records. The allocation to non-rent items shall not exceed the prices normally charged for those items.

C.

Any operator offering a package rate must assess tax on the entire package rate unless the separate components of the package are clearly identified. Allocation of room rents from the package rate shall not be below prevailing room rates.

D.

If for any reason the operator fails to collect tax due at the time of occupancy, the operator becomes liable for the TOT due.

E.

Revenues generated from the thirteen percent TOT shall be allocated as follows: twelve percent shall be allocated to the county's general fund discretionary revenues, and one percent shall be deposited and maintained in a segregated account to be used for affordable and workforce housing programs and services.

(Ord. No. 1415, § 1, 11-8-2016; Ord. No. 2018-04, § 3, 12-18-2018)

Editor's note

An increase in the transient occupancy tax was approved by the voters at an election held on Nov. 6, 2018.