HomeMy WebLinkAboutOrdinances 2070 ORDINANCE NO sa 0-70
AN ORDINANCE AMENDING IN PART CENTRAL POINT MUNICIPAL CODE CHAPTER 3.24 AND
ADDING REDETERMINATION AND APPEAL PROVISIONS REGARDING TRANSIENT LODGING
TAX
RECITALS:
A. Pursuant to CPMC, Chapter 1.01.040, the City Council, may from time to time
make revisions to its municipal code which shall become part of the overall
document and citation.
B. Upon review, the staff and city attorney for the City of Central Point determined
that amendment to Chapter 3.24 Transient Lodging Tax is advisable to mirror the
provisions of HB 4120 (2018) with regard to transient lodging intermediaries and
to resolve challenges to collection of such tax by transient lodging intermediaries.
C. Words lincd through are to be deleted and words in bold are added.
THE PEOPLE OF THE CITY OF CENTRAL POINT DO ORDAIN AS FOLLOWS:
SECTION 1. Chapter 3.24 is amended in part as set forth below and incorporated herein by
reference.
Chapter 3.24
TRANSIENT LODGING TAX
Sections:
3.24.010 Definitions.
3.24.020 Tax imposed.
3.24.030 Collection of tax by operator lodging tax collector; rules for collection.
3.24.040 OperatorLodainq tax collector's duties.
3.24.050 Exemptions.
3.24.060 Registration certificate of authority.
3.24.070 Collections, returns and payments.
3.24.080 Penalties and interest.
3.24.090 Fraud, evasion, and operator Iodgina tax collector delay.
3.24.100 Redeterminations.
3.24.130 Security for collection of tax.
3.24.140 Liens.
3.24.150 Refunds issued by city.
3.24.170 Refunds by operator lodging tax collector to transient occupant.
3.24.180 Records.
3.24.190 Confidentiality; disclosure unlawful.
3.24.200 Disposition of transient room tax.
3.24.210 Appeals.
3.24.215 Appeals to council.
1 I Ordinance No,jO 70 October 22, 2020
3.24.220 Violations.
3.24.230 Severability.
I 3.24.010 Definitions.
For purposes of this chapter, the following definitions apply:
"Accrual accounting" means a system of accounting in which the operator lodging tax collector
enters the rent due from a transient into the record when the rent is earned, whether or not it is paid.
"Bed and breakfast" mccnc 2 c:ngle family dwelling, or part thereof, other than a motel, hotel or
daily or weekly room rental basis.
"Cash accounting" means a system of accounting in which the operator lodging tax collector does
not enter the rent due from an occupant transient into the record until the rent is paid.
"City" means the city of Central Point, Oregon.
"Council" means the city council of Central Point, Oregon.
"Director" means the finance director of the city of Central Point.
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, spsrtm-. •.1. -- - - - - - - -- --• - , - - - - - -• - - - - - - - -
also means space or portion thereof so occupied, provided such occupancy is for lees than a thirty
day period.
"Lodging Tax" means the tax assessed by the City of Central Point on occupants in lodging
facilities.
"Lodging tax collector" means a transient lodging provider or a transient lodging intermediary.
"Manager" means the city manager of the city of Central Point, Oregon.
"Occupancy" means use or possession of or the right to the use or possession for lodging or
sleeping purposes of transient lodging facility.
"Occupant" 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 an occupant checks out of a lodging facility shall not be included in
determining the thirty-day period if the occupant is not charged rent for that day by the
lodging tax collector. Any person occupying space in a lodging facility shall be considered
an occupant until a period of thirty days has expired, unless there is an agreement in writing
between the lodging tax collector and the occupant providing for a longer period of
occupancy or the person 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 an occupant.
2 I Ordinance No atilb!ctober 22, 2020
tOizerat�T;cer.c e p.orson that furnishcc tree ent lodging facility in any capacity. When an
operator's functions are performed through a managing agenter transient lodging intermediary
agent of a type other than an employee, the agent che!! e!co be considered an operator for purposes
of this chapter and c"a!! he - •- •- -- - - -- - _ •- _ .. . _. _ - _ - •the operator or the 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 •- - - - - - .- _ -_ _ - -•- e• _ -cr then 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
- _•- , • -e. _• --__ e- the consideration charged, whether or not received by
the lodging tax collector, for the occupancy of space in a lodging facility valued in money,
goods, labor, credits, property, or other consideration valued in money, without any
deduction.
"Rent package plan" means the consideration charged for both food and rent where a single rate is
made for the total of both. The amount applicable to rent for determination of transient room lodging
tax under this chapter shall be the same charge made for rent when consideration 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.
"Ledging Tex" ,.means-either-the tax peyable by the transient or the aggregate amount of taxes due
all are required to report collections.
"Transient Lodging Facility or Lodging Facility" means any structure, or any portion of any
structure, which is occupied or intended or designed for short-term occupancy for
dwelling, lodging or sleeping purposes and includes any hotel, motel, inn, condominium,
house, cabin, apartment, public or private dormitory, fraternity, sorority, public or private
club, space in a mobile home or trailer park, tent camping locations, or similar structures or
spaces or portions thereof so occupied; provided such occupancy is for less than a 30-day
period.
"Transient Lodging Intermediary or Lodging Intermediary" means a person other than a
lodging provider that facilitates the retail sale of lodging and: (1) Charges for occupancy of
the lodging facility; (2) Collects the consideration charged for occupancy of the lodging; or
(3) Receives a fee or commission and requires the lodging provider to use a specified third
party entity to collect the consideration charged for occupancy of the lodging.
"Transient Lodging Provider or Lodging Provider" means a person that furnishes transient
lodging.
"Transient" meant en Individual who occupies or is entitled to occupy space it a trenc!e-lodging
facility for a period of thirty consecutive days or less, counting portions of days cc fu!! days. The day
a transient checks out of a hotel shall not be included in determining the thirty day period if the
-• •-- •- _•. e-: "- - - e. . ' - - e. , „, a :re .deet-lodging-facility
shall be considered e trenc!ent until a period of thirty days has expired unless there !c en agreement
in writing between the operator and the occupant providing for a longer period of occupancy or the
3 I Ordinance No. j71.->ctober 22, 2020
en-a-monthly basis -- _ - - .- •- - _ -_ •— month she!! not be considered a
transient.
"Transient lodging" means: hotel, motel and inn dwelling units that are used for temporary overnight
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.
"Tre.nsient lodging intermediary" means a person other then e trey c.. e- - - - 'e-
facilitates
_-facilitates the retail sale of transient lodging and charges for the occupancy of transient lodging.
I 3.24.020 Tax imposed.
For the privilege of occupancy in any transient lodging, each occupant shall pay a tax of nine
percent of the total retail price, including all charges other than taxes, paid by a person for
occupancy of the transient lodging. is imposed on any consideration rendered far the caieT
service or furnishing of transient lodging.
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
transie;t-ledging-.The tax imposed by this chapter is in addition to and not in lieu of any state
transient lodging tax. The tax constitutes a debt owed by the transient occupant to the city, which is
extinguished only by payment to the lodging tax collector and the debt is extinguished only
when the tax is remitted by the operator to the city. The occupant transient shall pay the tax to the
operator lodging tax collector at the time rent is paid. The lodging tax collector operator shall
enter the tax into the record when rent is collected if the operator lodging tax collector keeps
records on the cash accounting basis and when earned if the operator lodging tax collector 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 occupant to the operator lodging tax collector with each
installment. The unpaid tax is due upon the transient's occupant's ceasing to occupy space in the
transient lodging.
3.24.030 Collection of tax by operator lodging tax collector; rules
for collection.
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 chapter.
The lodging provider or a lodging intermediary as described in CPMC 3.24.010, that collects
the consideration charged for occupancy of a lodging facility, as applicable, is responsible
for collecting any lodging tax and shall file a return of the tax with the City of Central Point
Finance Department, or with any director identified by the City, reporting the amount of tax
due during the reporting period to which the return relates.
In cases of credit or deferred payment of rent, the payment of tax to the operator lodging tax
collector may be deferred until the rent is paid, and the operator lodging tax collector shall not be
4 I Ordinance No.catAl October 22, 2020
liable for the tax until rent is paid or deferred payments are made. Adjustments may be made for
uncollectible rents and lodging taxes.
The finance director shall enforce provisions of this chapter and shall have the power to adopt rules
and regulations not inconsistent with this chapter as may be necessary to aid in the enforcement.
The rate imposed shall be rounded to the nearest whole cent.
I 3.24.040 Operatof Lodging tax collector's duties.
Every operator lodging tax collector shall collect the tax imposed by this chapter at the same time
the rent is collected from the occupant transient. The amount of tax shall be stated separately in the
operator's lodging tax collector's records and on the receipt given by the lodging tax collector.
operator. An--operator A lodging tax collector 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 lodging tax collector operator, or
that a portion will be refunded, except in the manner provided in this chapter.
I 3.24.050 Exemptions.
The tax shall not be imposed on:
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;
A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health
treatment;
Transient lodging in a private residence that is used by members of the general public for temporary
human occupancy for fewer than thirty days per year. The exemption granted under this
subsection does not apply to a dwelling unit that is rented out as a transient lodging using a
platform of any kind provided by a lodging intermediary;
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;
throughout the consecutive period;
Any occupant for more than 30 consecutive calendar days (a person who pays for lodging
on a monthly basis, irrespective of the number of days in such month, shall not be deemed
an occupant for purposes of the lodging tax) where the rent is paid by the same person
5 I Ordinance No. :1DOctober 22, 2020
throughout the consecutive period, and all dwelling units occupied are within the same
facility;
Any federal government employee traveling on official government business, who presents an
official government exemption certificate or official travel authorization (i.e. Red Cross); and/or
Any person who has diplomatic immunity.
No exemption shall be granted except upon a claim therefor made at the time the rent is
collected, and under penalty of perjury, upon a form presented by the director.
I 3.24.060 Registration certificate of authority.
Each operator of a transient lodging facility Every person engaging or about to engage in the
business of transient lodging within the city shall register said business with the finance director
on a form provided by the director, within fifteen calendar days after commencing business. Lodging
tax collectors engaged in business at the time the ordinance codified in this Chapter is adopted
must register not later than 30 calendar days after passage hereof. 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 the lodging tax collector
transacts or intends to transact business, the location of 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 lodging tax collector operator.
The director shall, within ten days after registration, issue without charge a "Certificate of 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.
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 occupants seeking
occupancy. Failure to register does not relieve the operator lodging tax collector from collecting
the tax or a person from paying the tax. The certificate of authority shall set forth:
A. The name of the lodging tax collector operator;
B. The address of the transient lodging facility;
C. The date the certificate was issued;
D. The following statement:
This transient occupancy lodging tax collector registration certificate signifies that the person
named on the certificate has fulfilled the requirements of the transient lodging tax ordinance of the
City of Central Point by registration with the Finance Director for the purpose of collecting the
roorn lodging tax imposed by said City and remitting the tax to the Finance Director. This
certificate does not authorize any person to conduct any unlawful business or to conduct any
6 I Ordinance No.at►ii October 22, 2020
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 of Central Point. This certificate does not
constitute a permit.
I 3.24.070 Collections, returns and payments.
Every operator lodging tax collector 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 director, on forms provided by the city, 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 finance 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 U.S. 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 may
require returns to show the total rentals on which the tax was collected or is due, gross receipts of
the operator lodging tax collector-for the period, a detailed explanation of any discrepancy
between the amounts, and the amount of rentals exempt, if any.
At the time the return is filed, the full amount of the tax collected shall be remitted to the director.
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 the underlying tax. If the finance director, in
their the director's sole discretion, determines that an alternative order of payment application
would be in the best interest of the city in a particular tax or factual situation, they the director may
direct such a change. The director may establish shorter reporting periods for any operator lodging
tax collector if deemed necessary in order to ensure collection of the tax. The 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 lodging tax collectors pursuant to this chapter shall be held in trust for the
account of the city until payment is made to the finance director. A separate trust bank account is not
required in order to comply with this provision.
7 I Ordinance No.aj1t October 22, 2020
For good cause, the finance director may extend the time for filing a return or paying the tax for a
period not to exceed three months. Further extension may be granted only by the approval 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 Section 3.24.080.
Collection fee: Every operator lodging tax collector required to remit the tax imposed in this
chapter shall be entitled to retain five percent of all taxes due to defray the costs of bookkeeping and
remittance.
Every operator lodging tax collector must keep and preserve in an accounting format established
by the finance director records of all sales made by the facility and such other books or accounts as
may be required by the director. Every operator lodging tax collector must keep and preserve for a
period of three years and six months all such books, invoices and other records. The director shall
have the right to inspect all such records at all reasonable times.
The 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 city.
I 3.24.080 Penalties and interest.
A. Original Delinquency. Any operator lodging tax collector who has not been granted an
extension of time for remittance of tax due and who fails to remit any tax imposed by this chapter
prior to delinquency shall pay a penalty of ten percent of the amount of the tax due in addition to the
amount of the tax.
B. Continued Delinquency. Any operator lodging tax collector who has not been granted an
extension of time for remittances of tax due and 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 of the amount of the tax in
addition to the ten percent penalty first imposed.
C. Fraud. If the Finance director determines that the nonpayment of any remittance due under this
chapter is due to fraud or intent to evade the provisions thereof, a penalty of twenty-five percent of
the amount of the tax shall be added thereto in addition to the penalties assessed under this chapter
3.24.080(A) and (B).
D. Interest. In addition to the penalties imposed, any operator lodging tax collector who fails to
remit any tax imposed by this chapter shall pay interest at the rate of one percent per month 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.
E. Penalties Merge with Tax. Every penalty imposed and such interest as accrues under the
provisions of this chapter shall become a part of the tax required to be paid.
F. Petition for Waiver. Any operator lodging tax collector who fails to remit the tax within the
required time may petition the city manager for waiver and refund of the penalty or a portion of it.
The manager may, if good cause is shown, direct a refund of the penalty or a portion of it. At the city
8 I Ordinance No 02_1)14 October 22, 2020
3.24.090 Fraud, evasion, and operator lodging tax collector delay.
-- - -- - •• -- •- - - .: , - -- --- - - ,....chave not
•
been filed that2r-._• -.-. - _ _ . . _ •- . •- • - - _ -e••e •-
terms of this chapter, the director shall proceed it-such manner as deemed best to obtain facts and
information on which to base the estimate of tax due. As socr, as the director she!! procure such
facts and information as arc able to be obtained, upon which to base the a-sessment of any tax
arse-s against such operator the tax, interest and penalties provided for within this chapter.
. - - - - e- - e .-.. - . _ . cc ...,.A' postage
prepaid, addressed to the operator so assessed at the last known place of addre-s.Any deficiency
is due and payable ten days after the director serves its written notice. The operator may appeal
such determinaticr. as provided in Sectio 3.2'i.210 within ten days of service of the deficiency
notice. If no appeal is filed, the director's determination is final and the amount thereby is
••••• . . - _ . .- . . - --d cha!! become final within ten days after the notice has been given.
determination may be made or a proceeding for the collection of such deficiency may be
commenced at any time. (Ord. 2025 §1(part), 2016; Ord. 1996 §1(part), 2014; Ord. 1707 §1(part),
1994).
A. Deficiency determination. If the director determines that the returns are incorrect, she or
he may compute and determine the amount required to be paid upon the basis of the facts
contained in the return or returns, or upon the basis of any information within her or his
possession or that may come into her or his possession. One or more deficiency
determinations may be made of the amount due for one, or more than one period; and the
amount so determined shall be due and payable immediately upon service of notice, as
provided in this chapter; after which, the amount determined is delinquent. Penalties on
deficiencies shall be applied as set forth in Section 3.24.080.
1. In making a determination, the director may offset overpayments, if any, which
may have been previously made for a period or periods, against any underpayment for a
subsequent period or periods, or against penalties and interest on the underpayments. The
interest on underpayments shall be computed in the manner set forth in Section 3.24.080.
2. The director shall give to the lodging tax collector a written notice of her or his
determination. The notice may be served personally or by mail; if by mail, the notice shall
be addressed to the lodging tax collector at her or his address as it appears in the records
of the director. In case of service by mail of any notice required by this Chapter, the service
is complete at the time of deposit in the United States Post Office.
3. Except in the case of fraud, intent to evade the provisions of this chapter or
authorized rules and regulations, every deficiency determination shall be made and notice
thereof mailed within three years after the last day of the month following the close of the
9 I Ordinance No.r46)C, October 22, 2020
monthly period for which the amount is proposed to be determined, or within three years
after the return is filed, whichever period expires the later.
4. Any determination shall become due and payable immediately upon receipt of
notice, and shall become final within ten days after the director has given notice thereof;
provided, however, the lodging tax collector may petition redemption and refund if the
petition is filed before the determination becomes final, as provided in this chapter.
B. Fraud; refusal to collect; evasion. If any lodging tax collector shall fail or refuse to
collect said tax or to make, within the time provided in this chapter, any report and
remittance of said tax or any portion of the tax required by this chapter, or makes a
fraudulent return or otherwise willfully attempts to evade the provisions of this chapter, the
director shall proceed in such manner as she or he may deem best to obtain facts and
information on which to base an estimate of the tax due.
1. As soon as the director has determined the tax due that is imposed by this
chapter, from any lodging tax collector who has failed or refused to collect the same and to
report and remit said tax, she or he shall proceed to determine and assess against such
lodging tax collector the tax, interest, and penalties provided in this chapter. In case such
determination is made, the director shall give a notice in the manner aforesaid of the
amount so assessed. Such determination and notice shall be made and mailed within three
years after discovery by the director of any fraud, intent to evade or failure or refusal to
collect said tax, or failure to file return.
2. Any determination shall become due and payable immediately upon receipt of
notice and shall become final within ten days after the director has given notice thereof;
provided, however, the lodging tax collector may petition redemption and refund, if the
petition is filed before the determination becomes final, as provided in this chapter.
C. Lodging tax collector delay. If the 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, or if
any determination will be jeopardized by delay, the director shall thereupon make a
determination of the tax or amount of tax required to be collected, noting the fact upon the
determination.
1. The amount so determined, as provided in this chapter, shall be immediately due
and payable; and the lodging tax collector shall immediately pay same determination to the
director after service of notice thereof. Provided, however, the lodging tax collector may
petition, after payment has been made, for redemption and refund of such determination, if
the petition is filed within ten days from the date of service of notice by the director.
3.24.100 Redeterminations.
A. Any person against whom a determination is made under Section 3.24.090, or any
person directly interested, may petition for a redetermination and redemption and refund
within the time required in Section 3.24.090 of this chapter. If a petition for redetermination
and refund is not filed within the time required in Section 3.24.090, the determination
becomes final at the expiration of the allowable time.
B. If a petition for redetermination and refund is filed within the allowable period, the
director shall reconsider the determination; and, if the person has so requested in her or
his petition, shall grant the person an oral hearing and shall give her or him ten days' notice
of the time and place of the hearing. The director may continue the hearing from time to
time as may be necessary.
10 I Ordinance No. ) October 22, 2020
C. The director may decrease or increase the amount of the determination as a result of the
hearing; and, if an increase is determined, such increase shall be payable immediately after
the hearing.
D. The order or decision of the director upon a petition for redetermination of redemption
and refund becomes final ten days after service upon the petitioner of notice thereof,
unless appeal of such order or decision is filed with the City Manager within the 10 days
after service of such notice.
E. No petition for redetermination of redemption and refund or appeal therefrom shall be
effective for any purpose unless the lodging tax collector has first complied with the
payment provisions of this chapter.
I 3.24.130 Security for collection of tax.
If the 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 lodging tax collector to deposit
security in the form of cash, bond or other security. The amount of security shall be fixed by the
director and shall not be greater than twice the operator's lodging tax collector's estimated
average quarterly liability for the period for which the operator lodging tax collector files returns.
The operator lodging tax collector has the right to appeal to the city manager any decision of the
finance director made under this provision as provided in Section 3.24.210.
Within three years after the tax becomes payable or within three years after a determination
becomes final, the director may bring an action in the name of the city in the courts of this or another
state of the United States to collect the amount delinquent and penalties and interest.
I 3.24.140 Liens.
Notice of lien may be ued 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 f!^a!, such taxes, together with all applicable
property used in the transient lodging facility of the operator.
The 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
. . . - _ e-. _ ..- -. • •- _ -• __- . _ •- __- . dr, and may be foreclosed upon
A. The tax imposed by this chapter, together with the interest and penalties provided in
this chapter, shall be and until paid remain a lien from the date of its docketing with the city
recorder of the city against all real property occupied by the lodging facility. This lien shall
have priority over all other liens and encumbrances of any character. The lien may be
foreclosed on and the property sold as may be necessary to discharge the lien in the
manner specified in ORS 223.505 through 223.595.
B. The tax imposed by this chapter, together with the interest and penalties provided in
this Chapter, shall be and until paid remain a lien from the date of its docketing with the city
11 I Ordinance No.9D1D )ctober 22, 2020
manager of the city against all property of the lodging tax collector intermediary as
authorized by local, state or federal law. This lien shall have priority over all other liens and
encumbrances of any character. The lien may be foreclosed on as provided by local, state
or federal law.
C. Any lien for a delinquent lodging tax may be released by the director when the full
amount determined to be due has been paid to the city; and the lodging tax collector or
person making such payment shall receive a receipt therefor, stating that the full amount of
taxes, penalties, and interest thereon have been paid and that the lien is thereby released
and the record of the lien is satisfied.
I 3.24.150 Refunds issued by city.
Operator Lodging tax collector's refunds: Whenever the amount of any tax, interest or penalty has
been paid more than once, or has been erroneously or illegally collected or received by the city
under this chapter, it may be refunded, provided a verified claim in writing therefor, stating the
specific reasons upon which the claim is founded, is filed with the finance director within three years
from the date of payment. 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 lodging
tax collector from whom it was collected, or by whom paid; and the balance may be refunded
to such lodging tax collector, or their administrators, executors or assignees.
Transient Occupant refunds: Whenever tax required by this chapter has been collected by the
operator lodging tax collector and deposited with the finance director and later is determined to be
erroneously collected, it may be refunded by the finance director/city to the transient, occupant
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.
3.24.170 Refunds by operator lodging tax collector to transient
occupant.
If tax has been collected by the operator lodging tax collector and it is later determined that the
transient occupant occupied the hotel lodging facility for a period exceeding thirty days without
interruption, the operator lodging tax collector shall refund the tax to the transient occupant. The
operator lodging tax collector-shall account for the collection and refund to the finance director/city
on the city's tax report form. If the operator lodging tax collector has remitted the tax prior to refund
or credit to the occupant transient, the operator lodging tax collector shall be entitled to a
corresponding refund, which shall be also be reported on the city's tax report form.
I 3.24.180 Records.
Records required: It shall be the duty of every operator lodging tax collector 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 lodging tax collector may have been liable for the collection of
and payment to the city. The operator lodging tax collector shall maintain guest records of room
rents, accounting books and records of income. The operators lodging tax collector 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
12 I Ordinance No apV October 22, 2020
shall also reconcile to the operater'lodging tax collector's income tax reports. If the director finds
the books and records of the operator lodging tax collector are deficient in that they do not provide
adequate support for transient room tax reports filed, or the operator's lodging tax collector's
accounting system is unauditable, it shall be the responsibility of the operator lodging tax collector
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 lodging
tax collector 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 lodging tax collector 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 lodging tax collector.
3.24.190 Confidentiality — Disclosure Unlawful.
The finance director or a person having an adm!r.drat?re or clerical duty under the provisions of this
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 as to prevent the disclosure to, or the
c;:arr:;r.stion of records and equipment for the collection of taxes or the purpose of administering or
to whom transient occupancy registration certificates have been issued, the genera! stat t:ss
regarding taxes collected or tray c:cnt businccc transacted within the city of Central Point.
A. It shall be unlawful for the director or any person having an administrative or clerical
duty under the provisions of this chapter to make known in any manner whatever the
business affairs, operations, or information obtained by an investigation of records and
equipment of any person required to obtain a lodging tax certificate of authority or pay a
lodging tax, or any other person visited or examined in the discharge of official duty; or the
amount or source of income, profits, losses, expenditures, or any particular thereof, set
forth in any statement or application; or to permit any statement or application, or copy of
either, or any book containing any abstract or particulars thereof to be seen or examined by
any person. Provided, that nothing in this subsection shall be construed to prevent:
1. The disclosure to, or the examination of, records and equipment by another city
official, employee, or agent for collection of taxes for the sole purpose of administering or
enforcing any provisions of this chapter; or collecting taxes imposed under this chapter.
2. The disclosure, after the filing of a written request to that effect, to the taxpayer
herself or himself, receivers, trustees, executors, administrators, assignees, and
guarantors, if directly interested, of information as to any paid tax, any unpaid tax or
amount of tax required to be collected, or interest and penalties; further provided, however,
that the city attorney approves each such disclosure, and that the director may refuse to
make any disclosure referred to in this paragraph when, in her or his opinion, the public
interest would suffer thereby.
13 I Ordinance No. .t"1b ►ctober 22, 2020
3. The disclosure of the names and addresses of any persons to whom lodging tax
registration certificates have been issues.
4. The disclosure of general statistics regarding taxes collected or business done in
the city.
I 3.24.200 Disposition of transient room tax.
All revenues received by the 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.
I 3.24.210 Appeals.
Any operator aggrieved by any decision of the f+raance director with respect to the amount of such
tax, interest and penalties, if an; - . __-_ _ •- _ - . ._ . •- __- _ _ ' ' .__ - . -. -
of a decision, request a hearing with the city council on the matter. The city manager shall fix a time
and place for hearing the appeal, as proscribed by the city council, and shall give the appellant not
less than ten days' written notice of the time and place of the hearing of said appealed matter. The
Yaftas she!! h_ _- ' - - - • ' - - - --- - - - -• .. .. , .e-•-- -•e
arguments as may tend to support the respective positions on appeal.
Action by the city council on appeals shall be by motic^, passed by a majority of the members
present at the meeting where the appeal is considered.
A. Any person aggrieved by any decision of the director may appeal to the city manager
by filing a notice of appeal with the director within ten days of the serving or mailing of the
notice of a decision given by the director. The director shall fix a time and place for
hearing such appeal, and shall give the appellant ten days' written notice of the time and
place of hearing.
B. The city manager shall have the power, and it shall be her or his duty:
1. To hear and determine appeals of orders or decisions of the director made upon
petitions for redetermination of tax. The city manager may affirm, modify or reverse such
orders or decisions, or dismiss the appeals therefrom, as may be just, and shall prescribe
such forms, rules and regulations relating to appeals as she or he may deem necessary. In
the review of the director's decision or order the city Manager may take such evidence and
make such investigation as she or he may deem necessary. She or he shall give notice of
her or his determination in the manner prescribed for service of notice of a director's
decision, and shall file a copy of each such determination with the director with
certification thereon of the date of service thereof. Such determination shall become final
ten days thereafter, and shall thereupon become due and payable, subject to interest and
penalties, and enforceable by the director in like manner as an order or decision of the
director.
14 I Ordinance No.cap 1 .:tober 22, 2020
2. To approve, modify or disapprove all forms, rules and regulations prescribed by
the director in the administration and enforcement hereof; and such forms, rules and
regulations shall be subject to and become effective only on such approval.
3. To hear and determine in such manner as shall be just, any protest, which may be
made by any person who may be interested, to any form, rule or regulation approved or
prescribed by the city manager.
4. To grant for good cause, applications for extensions of time in excess of one
month for making any return or payment of tax, and to prescribe rules therefor.
5. To make such investigations as she or he deems advisable regarding the
imposition and administration of the lodging tax and report the findings to council. To act
in an advisory capacity to council on matters pertaining to the lodging tax and enforcement
problems, and recommend to council the adoption, amendment or repeal of legislation
pertaining thereto.
3.24.215 Appeals to Council.
Any person aggrieved by any decision of the city manager may appeal to council of the city
by filing a notice of appeal with the director within ten days of the serving or mailing of the
notice of the decision given by the city manager. The director shall transmit said notice of
appeal, together with the file of said appealed matter, to council, who shall fix a time and
place for hearing such appeal from the decision of the city manager. Council shall give the
appellant not less than ten days' written notice of the time and place of hearing of said
appealed matter. Action by council on appeals shall be decided by a majority of the
members of council present at the meeting where such appeal is considered.
I 3.24.220 Violations.
It is unlawful for any operator lodging tax collector 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 a supplemental return
or other data required by the finance director or to render a false or fraudulent report. to
defeat or evade the determination of any amount due required by this chapter.
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.
The remedies provided by this section are not exclusive and shall not prevent the city from
exercising any other remedy available under the law, nor shall the provisions of this chapter prohibit
or restrict the city or other appropriate prosecutor from pursuing criminal charges under state law or
city ordinance.
I 3.24.230 Severability.
If any part of this chapter is for any reason held to be unconstitutional (or otherwise invalid), such
decision shall not affect the validity of the remaining portions of this chapter or any part thereof.
15 I Ordinance No.a,t 7V October 22, 2020
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
another word, and the sections of this Ordinance may be renumbered, or re-lettered, provided
however that any Whereas clauses and boilerplate provisions (i.e. Recitals A-C) need not be
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 i qty of Octtobc
2020.
Mayor Hank Williams
ATTES
A41.(404.-- e&i..UciA/..
City Recorder0
16 I Ordinance No. 1 October 22, 2020