HomeMy WebLinkAboutOrdinances 2025 ORDINANCE NO. a a
AN ORDINANCE AMENDING CHAPTER 3.24 TRANSIENT LODGING TAX
OF THE CENTRAL POINT MUNCIPAL CODE
Recitals:
A. The addition of online travel agencies purchasing blocks of hotel rooms for
resale has prompted an examination and update of the Transient Room
Tax in the City of Central Point.
B. Our current ordinance compliments the state rules, making it easier for the
hotel operators in reporting and disbursing taxes that are collected.
C. Staff would like to update and expand descriptions and clarify words.
D. Recommended changes are relevant to definitions, collection of tax, liens,
refunds, disposition of tax, and appeals.
THE PEOPLE OF THE CITY OF CENTRAL POINT DO ORDAIN AS FOLLOWS:
Section 1. Chapter 3.24 Transient Lodging Tax is here by amended to read as follows:
Chapter 3.24
TRANSIENT LODGING TAX
Sections:
3.24.010 Definitions.
3.24.020 Tax imposed.
3.24.030 Rules-for collection-Collection of tax by operator.
3.24.040 Operator's duties.
3.24.050 Exemptions.
3.24.060 Operator's Registration form and certificate of
authority.
3.24.070 Collections, returns and payments.
3.24.080 Delinauency penaltiesPenalties and interest.
3.24.090 .Fraud. evasion and operator delay
3.24.130 Sec'ur'ity fey-ceNection-Collection of tax.
3.24.140 Liens.
3.24.150 Refunds issued by city.
3.24.170 Refunds by operator to transient.
3.24.180 Records. -' - •• - - - - - ••
1-Ordinance No._2025_(012816)
3.24.190 Confidentiality.
3.24.200 Disposition and-use-of transient room tax funds.
3.24.210 Appeals.
3.24.220 Violations.
3.24.230 Severability:
3.24.010 Definitions.
For purposes of this chapter, the following definitions apply:
"Accrual accounting" means a system of accounting in which the operator enters the
rent due from a transient into the record when the rent is earned, whether or not it is
paid.
"Bed and breakfast" means a single-family dwelling, or part thereof, other than a motel,
hotel or multiple-family dwelling, where traveler's accommodations and breakfast are
provided for a fee on a daily or weekly room rental basis.
"Cash accounting" means a system of accounting in which the operator does not enter
the rent due from a transient into the record until the rent is paid.
"City" means the City of Central Point, Oregon.
"Council" /city council" means the city City council-Council of Central Point, Oregon.
"Director" means the Finance Director of the City of Central Point.
"Manager" means the City Manager of the City of Central Point, Oregon.
"Hotel" means any structure, or any portion of any structure, which is occupied or
intended or designed for transient occupancy for thirty days or less for dwelling, lodging,
or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio
hotel, lodging house, rooming house, apartment house, public or private dormitory,
fraternity, sorority, public or private club, and also means space or portion thereof so
occupied, provided such occupancy is for less than a thirty-day period.
"Occupancy" means use or possession of, or the right to the use or possession for
lodging or sleeping purposes of transient lodging space , a room or rooms or any
"Operator" means a person who is the proprietor of athattncient urnishes transient
lodging facility in any capacity. When an operator's functions are performed through a
managing agent or transient lodging intermediary agent of a type other than an
employee, the agent shall also be considered an operator. Foroperator
for purposes of this chapter,ordinance and shall have the same duties and liabilities
2 -Ordinance No._2025_(012816)
as the principal. C-compliance by either the operator or the managing-agent shall be
considered compliance by both. Operator herein shall also include a Transient
Lodging Tax Collector as defined by state law.
"Person" means an individual, firm, partnership, joint venture, association, social club,
fraternal organization, fraternity, sorority, public or private dormitory, joint stock
company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or
another group or combination acting as a unit.
"Rent" means the total retail price, including all charges other than taxes, rendered for
the sale, service or furnishing of transient lodging whether or not received by the
operator, for the occupancy of transient lodging space valued in money, goods,
labor, credits, property, or other considerations valued in money, without any
deduction. paid by a person for occupancy of the trencient-lig-
"Rent package plan" means the consideration charged for both food and rent
where a single rate is made for the total of both. The total rots:! price paid by a
person for occupancy sf tru^cient lodging thst is psrt of s trevel package may be
- - •• --- - -- - - - - - - - - - - - - - - - -- c end, records kept in the
ordinary course of the transient lodging operater'c business. Where the consideration
charge includes both food and rent in a single rate, Tthe amount applicable to rent for
determination of transient room tax under this chapter ordinance shall be the same
charge made for rent of the identical room when consideration it is not a part of a
package plan. This concept is intended to follow State of Oregon Administrative
Rule (OAR #150-320-305) regarding services included in the fee for purposes of
determining the total retail price.
"Tax" means either the tax payable by the transient or the aggregate amount of taxes
due from an operator or transient lodging intermediary during the period for which
the operator all are is-required to report collections.
„e• - „ • crt s! p - - - - .(moved to
above alpha order)
"Transient" means an individual who occupies or is entitled to occupy space in a
transient lodging facility for a period of thirty consecutive days or less, counting portions
of days as full days. The day a transient checks out of a hotel shall not be included in
determining the thirty-day period if the transient is not charged rent for that day. A
person occupying space in a transient lodging facility shall be considered a transient
3 -Ordinance No._2025_(012816)
until a period of thirty days has expired unless there is an agreement in writing between
the operator and the occupant providing for a longer period of occupancy or the tenant
actually extends occupancy more than thirty consecutive days. A person who pays for
lodging on a monthly basis, regardless of the number of days in the month, shall not be
considered a transient.
"Transient lodging" moo^c hotel, bed and breakfast, or any part thereof, which is uced
- - _ -- _ _ . . -^coc o
- . - . • - - of +k.4
days or leas., to transients for a charge or fee paid or to be paid for rental or use of
facilities.
"Transient lodging" means: Hotel, motel and inn dwelling units that are used for
temporary overnight human occupancy; spaces used for parking recreational
vehicles or erecting tents during periods of human occupancy; houses, cabins,
condominiums, apartment units or other dwelling units, or portions of any of
these dwelling units that are used for temporary human occupancy.
"Transient Lodging Intermediary" mean a person other than a transient lodging
provider that facilitates the retail sale of transient lodging and charges for the
occupancy of transient lodging.
3.24.020 Tax imposed.
For the privilege of occupancy in any transient lodging, a tax of nine percent (9%)
is imposed on any consideration rendered for the sale, service or furnishing of
transient lodging.
�Mr. . . ii p.,; a tw
ort a privilege ofaco::N _ ** e•-: _ . , . _ pas; x
in the amount of nine percent of the rent charged for the privilege of occupancy in a
- - _ _ •• •• - - • . . The tax must be computed on the total retail
price, including all charges other than taxes, paid by a person for occupancy of
the transient lodging. The total retail price paid by a person for occupancy of
transient lodging that is part of a travel package may be determined by
reasonable and verifiable standards from books and records kept in the ordinary
course of the operator's business. The tax shall be collected by the operator that
receives the consideration rendered for occupancy of the transient lodging. The
tax imposed by this ordinance is in addition to and not in lieu of any state
transient lodging tax. The tax constitutes a debt owed by the transient to the city, and
the debt is extinguished only when the tax is remitted by the operator to the city. The
transient shall pay the tax to the operator at the time rent is paid. The operator shall
4-Ordinance No._2025_(012816)
enter the tax into the record when rent is collected if the operator keeps records on the
cash accounting and when earned if the operator keeps records on the accrual
accounting basis. If the rent is paid in installments, a proportionate share of the tax shall
be paid by the transient to the operator with each installment. The unpaid tax is due
upon the transient's ceasing to occupy space in the transient lodging. In all cases, rent
3.24.030 - - - - - - - - • - • - - - - - .Collection of tax by operator.
A-Every operator renting rooms in this city shall collect a tax from the occupant,
the occupancy of which is not exempted under the terms of this ordinance.
In cases of credit or deferred payment of rent, the payment of tax to the operator may
be deferred until the rent is paid, and the operator shall not be liable for the tax until rent
is paid or deferred payments are made. Adjustments may be made for uncollectible
accounts.
The director Finance Director shall enforce • - . _ - - _ - . . - _ _ _ _ - -
regulationsprovisions of this ordinance and shall have the power to adopt rules
and regulations not inconsistent with this ordinance as may be -necessary to aid
in the fer-enforcement.
remittedrate imposed shall be rounded to the nearest whole cent.-
3.24.040 Operator's duties.
An-Every operator shall collect the tax imposed by this ordinance at the same time
when the rent is collected from the transient. The amount of tax shall be stated
separately in the operator's records and on the receipt given by the operator. An
operator shall not advertise that the tax will not be added to the rent, that a portion of it
will be assumed or absorbed by the operator, or that a portion will be refunded, except
in the manner provided in this chapter. (Ord. 1996 §1(part), 2014; Ord. 1707 §1(part),
1994).
3.24.050 Exemptions.
The tax shall not be imposed on:
A. An occupant ctcy ing for more than thirty consecutive days, or o pore
lodging on 0 monthly basis regardless of the number of days in the rnonth;Transient
lodging in a hospital, health care facility, long term care facility or any other
residential facility that is licensed, registered or certified by the Department of
Human Services or the Oregon Health Authority;
5 -Ordinance No._2025_(012816)
A dwelling unit in a facility providing treatment for drug or alcohol abuse or
providing mental health treatment;
a-Transient lodging in a private residence that is used by members of the general
public for temporary human occupancy for fewer than 30 days per year;
Transient lodging which is funded through a contract with a government agency
for the purpose to provide emergency or temporary shelter; other than this
temporary emergency exception, the taxes herein apply to state and local
government workers;
Transient lodging at a nonprofit youth or church camp, nonprofit conference
center or other nonprofit facility;
Transient lodging that is leased or otherwise occupied by the same person for a
consecutive period of 30 days or more during the year. The requirements of this
subsection are satisfied even if the physical dwelling unit changes during the
consecutive period if all dwelling units occupied are within the same facility, and
the person paying consideration for the transient lodging is the same person
throughout the consecutive period.
A person who rc;ntc a private home, vacation cabin c, c,m !ar facility from en owner who
personally rents the facility incidentally to the owner's personal use, except c bed and
breakfast;
C. Any occupant whose rent :c paid--for e hccp;+e! room or to a medical clinic,
convalescent home, or home for aged people, or to a public institution owned and
operated by a unit of the government;
D. Any room donated to a nonprofit organization claiming exemption under IRS Code
501;
E. Any home occasionally exchanged with a home outside the city without payment of
rent;
is paid with government assistance funds;
G. Any federal government employee traveling on official government business, who
presents an official government exemption certificate or official travel authorization.
3.24.060 Operator's rcistration-Registration form and ce i- Certificate of
authority.
6-Ordinance No._2025_(012816)
A. Each operator of a transient lodging facility within the city shall register said business
with the directorFinance Director; on a form provided by the directorDirector, within
fifteen calendar days after commencing business. The privilege of registration after
the date of imposition of such tax shall not relieve any person from the obligation
of collection or payment of tax regardless of registration.
The registration form shall set forth the name in which an operator transacts or
intends to transact business, the location of his-the place or places of business and
such other information to facilitate the collection of the tax as the director may require.
The registration shall be signed by the operator.
G- The director Director shall, within ten days after registration, issue without charge a
"Coertificate of authority Authority" to each registrant to collect the tax from the
occupant, together with a duplicate thereof for each additional place of business of each
registrant. Certificates shall be nonassignable and nontransferable and shall be
surrendered immediately to the director upon the cessation of business at the location
named or upon its sale or transfer.
G. Each certificate of authority shall state the place of business to which it applies, shall
be prominently displayed therein so as to be seen and be readily apparent to all
transients seeking occupancy. Failure to register does not relieve the operator from
collecting the tax or a person from paying the tax. The certificate of authority shall set
forth:
1. The name of the operator;
2. The address of the transient lodging facility;
3. The date the certificate was issued;
4. The following statement: "This transient occupancy registration certificate
signifies that the person named on the certificate has fulfilled the requirements of
the transient lodging tax ordinance of the city City of Central Point by registering
registration with the director Finance Director for the purpose of collecting the
room tax imposed by the said Coity of Contra! Point and remitting the tax to the
Finance Ddirector. This certificate does not authorize any person to conduct any
unlawful business or to conduct any lawful business in an unlawful manner, or to
operate a transient lodging facility without strictly complying with all local applicable
laws, including but not limited to those requiring a permit from any board,
commission, department or office of the city City of Central Point. This certificate
does not constitute a permit."
7-Ordinance No._2025_(012816)
3.24.070 Collections, returns and payments.
A. Every operator shall, on or before the fifteenth day of the month following the end of
each calendar quarter (in the months of April, July, October and January), file a return
with the Finance Ddirector, on forms provided by the cityCity, specifying the total rent
subject to this chapter and the amount of tax collected under this chapter. A return shall
not be considered filed until it is actually received by the directorFinance Director, in
said office either by personal delivery, by mail, or by any commercially
reasonable means, including but not limited to electronic or telephonic transfer,
or private delivery service. For purposes of determining delinquencies, the date
of delivery is the later of receipt of the return or receipt of the tax by the Finance
Director. If the return is mailed, the postmark date from the United States Postal
Service shall be considered the date of delivery for determining delinquencies. Private
delivery services shipping date may be treated as an equivalent to the US Postal
Service for purposes of the postmark rule. If the return is delivered in person, it
must be received on or before the due date during posted business hours. The
initial return may be for less than the three months preceding the due date. The
business quarters are:
First quarter: January, February, March
Second quarter: April, May, June
Third quarter: July, August, September
Fourth quarter: October, November, December
& Returns shall show the amount of tax collected or due for the related period. The
director Director may require returns to show the total rentals on which the tax was
collected or is due, gross receipts of the operator for the period, a detailed explanation
of any discrepancy between the amounts, and the amount of rentals exempt.
C-At the time the return is filed, the full amount of the tax collected shall be remitted to
the dircctorDirector. '- - - • --- . -_ _ . - - _ -_ _ _ . _ _ _ • . _ .•- - •
- • _- - _• -. - - -- -- -- - - •- - -- - . -c taxpayer under conditions
imminent expiration of+h" n�..�. t- ..
DT Nondesignated payments shall be applied in the order of the oldest liability first, with
the payment credited first toward any accrued penalty, then to interest, then to the
underlying tax until the payment is exhausted. Crediting of a payment toward a specific
reporting period will be first applied against any accrued penalty, then to interest, then to
8-Ordinance No._2025_(012816)
the underlying tax. If the Finance Ddirector, in his or her soletheir sole discretion,
determines that an alternative order of payment application would be in the best interest
of the city City in a particular tax or factual situation, the dircctor may order direct such
a change. The director Director may establish shorter reporting periods for any
operator if the director deems it deemed necessary in order to ensure collection of the
tax. The director Director also may require additional information in the return relevant
to payment of the liability. When a shorter return period is required, penalties and
interest shall be computed according to the shorter return period. Returns and
payments are due immediately upon cessation of business for any reason. All taxes
collected by operators pursuant to this chapter shall be held in trust for the account of
the city City until payment is made to the directorFinance Director. A separate trust
bank account is not required in order to comply with this provision.
For good cause, the Finance Ddirector may extend the time for filing a return or
paying the tax for a period not to exceed three months.-more thcr. one month. Further
extension may be granted only by the city councilapproval of the City Manager. An
operator to whom an extension is granted shall pay interest at the rate of one percent
per month on the amount of tax due, without proration for a fraction of a month. If a
return is not filed and if the tax and interest due are not paid by the end of the extension
granted, the interest shall become a part of the tax for computation of penalties
prescribed in Section3.24.080.
Collection fee: Every operator required to remit the tax imposed in this chapter shall
be entitled to retain five percent (5%) of all taxes due to defray the costs of bookkeeping
and remittance.
G--Every operator must keep and preserve in an accounting format established by the
Finance Ddirector records of all sales made by the facility and such other books or
accounts as may be required by the directorDirector. Every operator must keep and
preserve for a period of three years and six months all such books, invoices and other
records. The director Director shall have the right to inspect all such records at all
reasonable times.
H. The director Finance Director may require returns and payment of the taxes for
other than monthly/quarterly periods in individual cases to ensure payment or to
facilitate collection by the cityCity.
3.24.080 Dcli euency ~enaltic .Penalties and interest.
9-Ordinance No._2025_(012816)
A. Original Delinquency. Any operator who has not been granted an extension of
time for remittance of tax due and who fails to remit any portion-of any tax imposed
by this chapter ordinance prior to delinquency within the time required shall pay a
penalty of ten percent (10%) of the amount of the tax due in addition to the amount of
the tax,-
B. Continued Delinquency. Any operator who fails to remit any delinquent remittance
on or before a period of thirty-one days following the date on which the remittance first
became delinquent shall pay a second delinquency penalty of fifteen percent (15%) of
the amount of the tax in addition to the ten percent (10%) amount of tho ax and--the
penalty first imposed.
C- Fraud. If the Finance Ddirector determines that the nonpayment of any remittance
due under this chapter ordinance is due to fraud or intent to evade the provisions
thereof, a penalty of twenty-five percent (25%) of the amount of the tax shall be added
thereto in addition to the penalties stated ;;, subsections d B of this
ccction.assessed under this ordinance.
B- Interest. In addition to the penalties imposed, any operator who fails to remit any tax
imposed by this chapter ordinance shall pay interest at the rate of one percent per
month (1%) or fraction thereof without proration for portions of a month, on the
amount of the tax, exclusive of penalties, from the date on which the remittance first
became delinquent until paid.
€- Penalties with Tax. Every penalty imposed; and such interest as accrues under the
provisions of this sectieeordinance; shall become a part of the tax required to be paid.
l= Petition for Waiver. Any operator who fails to remit the tax within the required time
may petition the city City Manager council for waiver and refund of the penalty or a
portion of it. The council Manager may, if good cause is shown, direct a refund of the
penalty or a portion of it. At the City Manager's discretion, a petition for waiver may
be forwarded and addressed by a hearing before the City Council. Any such
hearing will be conducted under the procedures described in Section 3.24.210 of this
ordinance,-
3.24.090 Fraud, Evasion, and Operator delay.
A. If the Finance Ddirector determines that a return is incorrect, that required reports or
returns have not been filed, that a report is fraudulent, or that an operator has otherwise
failed to comply with the terms of this chapter, the director Director shall proceed in
10-Ordinance No._2025_(012816)
such manner as deemed best to obtain facts and information on which to base the
estimate of tax due. As soon as the director Director shall procure such facts and
information as is able to be obtained, upon which to base the assessment of any tax
imposed by this chapter and payable by any operator, the director-Director shall
proceed to determine and assess against such operator the tax, interest and penalties
provided for by this within this chapterordinance.
B. In case such determination is made, the Finance D4irector shall give a written notice
of the amount so assessed by having it served personally or by depositing it in the
United States mail, postage prepaid, addressed to the operator so assessed at the last
known place of address. Any deficiency is due and payable ten days after the director
Director serves its written notice. The operator may appeal such determination as
provided in Section 3.24.210 within ten days of service of the deficiency notice. If no
appeal is filed, the director's Director's determination is final and the amount thereby is
immediately due and payable and shall become final within 10 days after the notice
has been given.-
G. Except as provided herein, every deficiency determination shall be made and notice
mailed within three years after a return was originally filed or subsequently amended,
whichever period expires later. In the case of the filing of a false or fraudulent return
with the intent to evade this chapter, a failure to file a required return, or willful refusal to
collect and remit the tax, a deficiency determination may be made, or a proceeding for
the collection of such deficiency may be commenced; at any time.
3.24.130 Security for collection of tax.
A. If tThe director Finance Director believes that the collection of any tax or any
amount of tax required to be collected and paid to the City will be jeopardized by
delay, the Director may make a determination of the tax required to be collected,
and may require an operator to deposit security in the form of cash, bond or other
security. The amount of security shall be fixed by the director Director and shall not be
greater than twice the operator's estimated average quarterly liability for the period for
which the operator files returns. _ '. - _ _ _ _ _ _ _ , .. - - . - _ _ - . The
Operator has the right to appeal to the City Manager any decision of the Finance
Director made under this provision.
B. Within three years after the tax becomes payable or within three years after a
determination becomes final, the director Director may bring an action in the name of
11-Ordinance No._2025_(012816)
the city City in the courts of this state, or another state er-of the United States to collect
the amount delinquent and penalties and interest.
3.24.140 Liens.
Notice of lien may be issued by the Finance Director whenever the operator is in
default of the payment of said tax and subsequent penalties and fees.
After a determination of taxes owing has become final, such taxes, together with all
applicable interest and penalties, advertising costs and filing fees shall become a lien
on all tangible the real personal property used in the operation ef-t transient lodging
facility. of the operator.
The director Finance Director shall cause the lien to be recorded in the -City
and/or County lien docket and it shall remain a lien from the date of its recording
and superior to all subsequent recorded liens on all tangible personal property
used in the Transient Lodging of the operator, and the lien may thereafter be
foreclosed in the same manner as in the case of liens for local improvements, ac set
forth in ORS223.505 to 223.505 upon sold as provided by law as may be necessary
to discharge said lien.
3.24.150 Refunds issued by city.
Operator refunds: A-Whenever the amount of any tax, interest or penalty has been
overpaid or paid more than once, or has been erroneously or illegally collected or
received by the city City under this chapterordinance, it may be refunded,
in subsections B and C of this section, provided a verified claim in writing therefor,
stating the specific grounds reasons upon which the claim is
founded; is filed with the director Finance Director within three years ef-from the date
of payment. The c!c;m must be on forms furnished by the director. If the claim is
approved by the Director, the excess amount collected or paid may be refunded
or taken as credit on any amounts due and payable from the operator or their
administrators, executors or assignees.
l2) An--operator may claim a refund, or take as credit against taxes collected and
or received when it is established in a manner prescribed by the director that the person
from whom the tax has b-- - - - - -- - - - - • •- • ' - - . - - - . - -
neither a refund nor a credit shall be allowed unless the amount of the tax so collected
has either been refunded to the transient or credited to rent subsequently payable by
the trsns:cnt to the operator.
12 -Ordinance No._2025_(012816)
GTransient refunds: Whenever tax required by this ordinance has been collected
by the operator and deposited with the Finance Director and later is determined
to erroneously collected, it may be refunded by the Finance Director/City to the
transient, provided a verified claim in writing, stating the specific reason for the
claim, is filed with the Director within three years from the date of payment. A
subsection A of this section, but only when the tax was paid by the transient directly to
- - - octe"!!ched to the
satisfaction of the director that the trenc:ent hoc been unable to obtain a refund from the
operator who collected the tax.
D. No refund shall be paid under the provisions of this section unless the c!ciment
- - _ -- - _ • -- - - _ .. _ . - -- - - - • -menr thereto.
3.24.170 Refunds by operator to transient.
If the tax has been collected by the operator and it is later determined that the transient
occupied the hotel for a period exceeding thirty days without interruption, the operator
shall refund the tax to the transient. The operator shall account for the collection and
refund to the directerFinance Director/City on the City's tax report form. If the
operator has remitted the tax prior to refund or credit to the transient, the operator shall
be entitled to a corresponding refund, which shall be also be reported on the City's
tax report form.
3.24.180 Records. .- - - . - - •- .
•
of any tex !reposed by this chapter to keep and preserve, for a period of three years and
six menthe, e!! records, books, reports, income tax report° and other matters required
by this chapter co mei e- - - - -. - - - - -- - - -- - - - • _ oh tax os the
operator may have been liable for the collection of and payment to the city, which
below. Every operator chs!! maintain guest records of room rents, accounting books and
records of income. The operators mutt, et e !n!,m� ••, *- e " e -. --•• - .
register, a room bi - - - - .e . . , - -- - - - - - - - - - - o::rne! end--a
cash disbursements journal/check register for e!! cuthorized deductions. These records
andbecks chs!! reconcile to the transient room tax reports and be auditable. They shall
also reconcile to the operator's income tax reports. If the director finds the books and
records of the operator ore deficient in that they do not provide adequate support for
13 -Ordinance No._2025_(012816)
transient room tax reports filed, or the operator's accounting system is inauditable, it
satisfaction of the director.
B. During ncrrna! business hours and after notifying the operator, the director, or an
authorized representative, May examine books, parcrs and accounting records,
including the operator's federal and state income tax returns, to verify the accuracy of a
return or, if no return, ;s ;rw_ -, _ _ - - •- -- - - _ . _ _- _ _ . e . •!_ - __ ,
2014; Ord. 1707 §1(part), 1994).
Records required: It shall be the duty of every operator to keep and preserve
guest records, accounting books, records of the room sales and income tax
returns for a period of three years and six months after they come into being as
may be necessary to determine the amount of such tax as the operator may have
been liable for the collection of and payment to the City. The operator shall
maintain guest records of room rents, accounting books and records of income.
The operators must, at a minimum, include a daily room rental register, a room
billing/revenue daily journal, a cash receipt and deposit journal, and a cash
disbursements journal/check register for all authorized deductions. These
records and books shall reconcile to the transient room tax reports and be
auditable. They shall also reconcile to the operator's income tax reports. If the
director finds the books and records of the operator are deficient in that they do
not provide adequate support for transient room tax reports filed, or the
operator's accounting system is un-auditable, it shall be the responsibility of the
operator to improve their accounting system to the satisfaction of the Finance
Director.
Examination of records: The Finance Director or any person authorized in writing
by the Director may examine the books, papers and accounting records relating
to room sales of any operator during normal business hours. The examination of
records is for the purpose of verifying the accuracy of any return made, or if no
return is made, to ascertain and determine the amount required to be paid.
Notification shall be given to the operator liable for the tax at least two weeks
prior to the examination of records, and the Director may request certified copies
of annual tax returns covering the operator.
3.24.190 Confidentiality.
14-Ordinance No._2025_(012816)
The Finance Ddirector or a person having an administrative or clerical duty under the
provisions of this chapter shall not make known in any manner the business affairs,
operations or information obtained by an investigation of records and equipment of a
person required to file a return or pay a transient occupancy tax or a person visited or
examined in the discharge of official duty; or the amount or source of income, profits,
losses or expenditures contained in a statement or application; or permit a statement or
application, or a copy of either, or a book containing an abstract or particulars to be
seen or examined by any person. However, nothing in this section shall be construed to
prevent:
However, nothing in this subsection shall be construed as to prevent the
disclosure to, or the examination of records and equipment for the collection of
taxes or the purpose of administering or enforcing any provisions of this
ordinance, the collecting of taxes imposed, the names and addresses to whom
Transient Occupancy Registration Certificates have been issued, the general
statistics regarding taxes collected or transient business transacted within the
City of Central Point,
- CC „c . _ -•-• -
or collecting the taxes imposed by this chapter;
B. Disclosure, after filing a written request, to the taxpayer, receivers, trustees,
ccutors, administrators, ossignees and ag.MMl o bars, if directly interested, of
interest and penalties. However, the city attorney cho!! oppr_ . - __ _ _ _ _ _ _ - e ._
director may refuse to make a disclosure referred to in this subsection when, in the
a' - - - - - .
D. Disclosure of general statistics regarding taxes collected or business done in the city;
E. Presentation of evidence to the court, or other tribuRal—Ilaving—fu-Fied-logon i:n the
riming! .. - .• -
F. The disclosure of information when such disclosure of conditionally exempt
when the report or tax !c in o -- _ _ . - • _ - . - - - - -. . _ - - --_ '. -
thousand dollars. The city council expresslyotorm!nes that the public interest
15 -Ordinance No._2025_(012816)
ORS 192.501(5).
3.24.200 Dispositionand-u-se-of transient room tax. funds-.
All revenues received by the city City from the tax shall be deposited in the general
fund. Twenty five percent of the balance of the proceeds shall be used directly or
indirectly for the purpose of promoting, recreational, cultural, convention and
tourist related activities and services for the city of Central Point.
3.24.210 Appeals.
A. Any operator aggrieved by any decision of the Finance Ddirector with respect to the
amount of such tax, interest and penalties, if any, may appeal to the city council City
Manager. If the operator is still aggrieved by the City Manager's decision
following an appeal resulting from the Finance Director's ruling on an issue, may,
by filing a notice of appeal with the director City Manager within fifteen ten (10) days of
mailing of the notice of a decision, request a hearing with the City Council on the
matter. The city City manager Manager shall fix a time and place for hearing the
appeal, as prescribed by the city City councilCouncil, and shall give the appellant
fifteen not less than ten (10) days written notice of the time and place of the hearing
before the city council of said appealed matter. The parties shall be entitled to
appear personally and by counsel to present such facts, evidence and arguments
as may tend to support the respective positions on appeal.
adjusted by resolution of the city council.
er -- .. •- - - - - - - - •- - - -- - • - - - ee - -- . •
facts, evidence and arguments sc me y - _ _ _ _ . _ -- - e- •. - _ _ _ _
ak
ID,--The city counc:! sh !! afford the parties an opportunity to be heard at an appeal
hearing after reasonable notice. The city counc:! cha!! take such action upon the appeal
as it sees fit. The city council cha!! a: a mnim
1 At the commencement of the hearing, c p!cin tho relevant issues involved in the
16-Ordinance No._2025_(012816)
issue et the hearing which wee mode outside the official proceedings during the
pendency of the proceeding. The parties shall be notified of the substancc of the
communication and the right to rob:,,+ the c rr ,r"-. •_ , : • - - . - • - - __ .
of the city council.
3-Tect!rn;.^' - - - - - - -- • - - • • - - • - - -
properly before the hearings officer.
5. Written testimony may be submitted under penalty of false sw aring for entry into the
record. All written evidence shall be filed with the city recorder no less than five working
days before the date of the hearing.
or modifying the determination.
consent order or default.
E. The action of the director shall be stayed pending the outcome of an cppozal properly
fit to h:s section.
limited to the required elements for the written notice of appeal, time for filing of the
defects resulting in the ournme j dismissal of the appeal.
G. The findings of the city council shall be final and conclusive, and shall be served
upon the appellant in the manner prescribed above for service of notice of hearing. Any
- - - - .- - - -- .. .. - - - - -- - - -- C upcn the service of
notice
Action by the City Council on appeals shall be by motion, passed by a majority of
the members present at the meeting where the appeal is considered..
3.24.220 Violations.
It is unlawful for any operator or any other person so required to fail or refuse to
register or furnish any return required to be made, or fail or refuse to furnish the a
17 -Ordinance No._2025_(012816)
supplementalyl return or other data required by the Finance Ddirector or to cnter
render a false or fraudulent report, with intent to defeat or evade the determination of
any amount due required by this chapter.
S. Violation of any provision of this chapter of this code shall be punishable by the
general penalty. Every day in which the violation is caused or permitted to exist
constitutes a separate infraction, and the punishment therefor shall be in addition to any
other penalty, interest, sum or charge imposed by this code or this chapter. Delinquent
taxes and fees, penalty and interest imposed by this chapter and this code may be
collected in a civil action.
C:-The remedies provided by this section are not exclusive and shall not prevent the O#y
City from exercising any other remedy available under the law, nor shall the provisions
of this chapter prohibit or restrict the city City or other appropriate prosecutor from
pursuing criminal charges under state law or city ordinance.
- - - - - - - - - - - e e e e -• _ . _ - chc!! be
deemed a debt owed by the transient to the city. Any such tax collected by an operator
which "cc not been paid to the city shall be deemed a debt owed by the operator to the
liable to an action brought in the name of the city of Central Point for the recovery of
Filen than th t' _ - . _ - . - - - , .. - _ •-• - euttctterding tax to a collection agency.
So long as the city has complied with the provisions set forth in ORS607.105, in the
event the city turns over a delinquent tcx :account to a collection agency, it m; add-to
g c^ cmount equal to the collection agency fees, not to exceed the
greater of fifty dollars or fifty percent of the outstanding tex, penalties—and—inter-est
owing. (Ord. 1996 §1(pert), 2014).
3.24.230 Severability.
If any part of this ordinance is for any reason held to be unconstitutional (or
otherwise invalid), such decision shall not affect the validity of the remaining
portions of this ordinance or any part thereof.
Section 2. Codification. Provisions of this Ordinance shall be incorporated in the City
Code and the word Ordinance may be changed to "code", "article", "section", "chapter",
or other word, and the sections of this Ordinance may be renumbered, or re-lettered,
provided however that any Whereas clauses and boilerplate provisions need not be
18-Ordinance No._2025_(012816)
codified and the City Recorder is authorized to correct any cross references and any
typographical errors.
Section 3. Effective Date. The Central Point City Charter states that an ordinance
enacted by the council shall take effect on the thirtieth day after its enactment. The
effective date of this ordinance will be the thirtieth day after the second reading.
Passed by the Council and signed by me in authentication of its passage this day
of , 2016.
Mayor Hank Williams
ATTEST:
City Recorder
19-Ordinance No._2025_(012816)
codified and the City Recorder is authorized to correct any cross references and any
typographical errors.
Section 3. Effective Date. The Central Point City Charter states that an ordinance
enacted by the council shall take effect on the thirtieth day after its enactment. The
effective date of this ordinance will be the thirtieth day after the second reading.
Passed by the Council and signed by me in authentication of its passage this /1 day
of p ACxxt-u , 2016.
Mayor Hank Williams
ATTES
City Recorder I
19-Ordinance No. Q&c (012816)