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HomeMy WebLinkAboutOrdinance 1996ORDINANCE NO. I 6H AN ORDINANCE AMENDING CENTRAL POINT MUNICIPAL CODE CHAPTER 3.24 TRANSIENT ROOM TAX Recitals: A. Words lified 6we are to be deleted and words in bold are added. B. A recent review of the Room Tax revealed the need to amend, clarify and redefine portions of the code. C. The proposed amendments are aimed at providing clear understanding of process and procedure. THE PEOPLE OF THE CITY OF CENTRAL POINT DO ORDAIN AS FOLLOWS: SECTION 1. Chapter 3.24 Transient Room Tax is hereby amended to read as follows: Chapter 3.24 TRANSIENT ROOMLODGING TAX Sections: 3.24.010 Definitions. 3.24.020 Tax imposed. 3.24.030 Rules for collection of tax by epefateeOperator. 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 Delinquency penalties. 3.24.090 Deficiency determinations. a24i i 0 openiter- delay. Ordinance No. -I w , (091114) 3.24.120 Redetefminatien. 3.24.130 Security for collection of tax. 3.24.140 Liens. 3.24.150 Refunds by issued by city4e-eperator. 3.24.170 Refunds by eperateFOperator to transient. 3.24.180 Records required from operaterOperator--Examination. 3.24.190 Confidentiality. 3.24.200 Disposition and use of transient room tax funds. 3.24.210 Appeals to the city council. 3.24.220 Penalties and vielatieft Violations. 3.24.230 Penalties Galleetion ctions to Collect. 3.24.010 Definitions. For purposes of this chapter, the following definitions apply: "Accrual accounting" means a system of accounting in which the operate 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 eperaterOperator does not enter the rent due from a transient into the record until the rent is paid. "Council/city council" means the city council of Central Point, Oregon. "Hotel"—" means a paA of any struchue4i#tat, or any portion of any structure which is occupied or intended or designed for transient occupancy by4ret3sients-for 30 days or less for dwelling, lodging, or sleeping ineluding apurposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, baeheler hetel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, Ordinance No. IASL , (091114) also means space or portion thereof so occupied, provided such occupancy is for twenty-seven days or less than a 30 -day period. "Occupancy" means use or possession of, or the right to use or possess, a room in a hotel €er r rooms or any portion thereof for transient lodgings "Operator" means a person who is the proprietor of a heteltransient lodging facility in any capacity. When an eperater'sOperator's functions are performed through a managing agent of a type other than an employee, the managing agent shall also be considered an eperaterOperator. For purposes of this chapter, compliance by either the aperaterOperator or the managing agent shall be considered compliance by both. "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 ,.fess rent exel..sive of 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 transient lodging Operator's business. Where the consideration ehergedcharge includes both food and rent in a single rate, the amount applicable to rent for determination of transient room tax under this chapter shall be the same charge made for rent of the identical room when it is not a part of a package plan. "Tax" means either the tax payable by the transient or the aggregate amount of taxes due from an operaterOperator during the period for which the eperaterOperator is required to report collections. "Director" means the city of Central Point city manager, or his designee. Ordinance No. _, (091114) "Transient" means an individual who occupies or is entitled to occupy space in a heteltransient lodging facility for a period of twenty-seventhirty (30) 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 twenty seventhirty day period if the transient is not charged rent for that day. A person occupying space in a heteltransient lodging facility shall be considered a transient until a period of twenty seveathirty (30) days has expired unless there is an agreement in writing between the epeeaterOperator and the occupant providing for a longer period of occupancy or the tenant actually extends occupancy more than tweaty seventhirty (30) 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" means hotel, bed and breakfast, or any part thereof, which are used or designed for occupancy by transients for dwelling, lodging or sleeping purposes and which are rented or intended for rent on a daily or weekly basis, or any period of thirty (30) days or less to transients for a charge or fee paid or to be paid for rental or use of facilities. 3.24.020 Tax impesedImposed. AFor the privilege of occupancy in any transient lodging facility, a transient shall pay a tax in the amount of nine percent of the rent charged for the privilege of occupancy in a heteltransient lodging facility in the city. 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 operaterOperator to the city. The transient shall pay the tax to the epeFateFOperator at the time rent is paid. The operateFOperator shall enter the tax into the record when rent is collected if the eperaleFOperator keeps records on the cash accounting and when earned if the epereterOperator 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 eperaterOperator with each installment. The unpaid tax is due upon the transient's ceasing to occupy space in the transient lodging. In all cases, rent paid or charged for occupancy shall exclude the sale of goods, services or commodities. 3.24.030 Rules for collection of tax by epentterOperator. ........ _._... ....................................................... ............_................................................................................................................... Ordinance No. 19 q 10 , (091114) $:A. In cases of credit or deferred payment of rent, the payment of tax to the epeFateFOperator may be deferred until the rent is paid, and the epeFateFOperator shall not be liable for the tax until er-edks afsrent is paid or deferred payments are made. Adjustments may be made for uncollectible accounts. EB. The wi admiaistrate Director shall enforce this chapter and may adopt rules and regulations necessary for enforcement. OC. The rent collected on portions of a dollar, fractions of a penny of tax, shall not be remitted. 3.24.040 Operator's duties. An eperaterOperator shall collect the tax when the rent is collected from the transient. The amount of tax shall be stated separately in the operator' Operator's records and on the receipt given by the epeFatorOperator. An eperaterOperator 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 eperakwOperator, or that a portion will be refunded, except in the manner provided in this chapter. 3.24.050 Exemptions. The tax shall not be imposed on: A. An occupant staying for more than twenty seven daysthirty (30) consecutive days, or a person paying for lodging on a monthly basis regardless of the number of days in the month; B. A person who rents a private home, vacation cabin or similar facility from an owner who personally rents the facility incidentally to the owner's personal use, except a Bed and Breakfast; C. Any occupant whose rent is paid for a hospital 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. Ordinance NoA R C� I& , (091114) D. Any room donated to a non-profit organization claiming exemption under IRS code 501; E. Any home occasionally exchanged with a home outside the City without payment of rent; F. Any person housed through an emergency shelter or disaster program where the 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 registration form and certificate of authority. A. Each Operator of a hotel in transient lodging facility within the eityCity shall register said business with the tax administrator, on a form provided by the Director, within fifteen days after beginningcommencing business. B. The registration form shall set forth the name in which an eperaterOperator transacts or intends to transact business, the location of his place or places of business and such other information to facilitate the collection of the tax as the iew administrate Director may require. The registration shall be signed by the operate Operator. C. The tfflE administrate 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 tax edrninistiate Director upon the cessation of business at the location named or upon its sale or transfer. D. Each certificate of authority shall state the place of business to which it applies, shall be prominently displayed and therein so as to be seen and be readily apparent to all transients Ordinance No. �, (091114) 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 eperateOperator; 2. The address of the heteltransient 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 Fee mlodging tax ordinance of the city of Central Point by registering with the tffix-a �a Director for the purpose of collecting the room tax imposed by the city of Central Point and remitting the tax to the tfvE administFater. Director. 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 heteltransient 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." 3.24.070 Collections, returns and payments. I" last day of month in .. hien they are Elu Every Operator shall, on or before the fifteenth (15`h) day of the month following the end of each calendar quarter (in the months of April, July, October and January) rile a return with the 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 Director. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies. The initial return may be for less than the three months preceding the due date. The quarters are: First quarter: January, February, March Second quarter: April, May, June OrdinanceNo. (091114) Third quarter: July, August, September Fourth quarter: October, November, December res and remitting the tax-. D. Returns shall show the amount of tax collected or due for the related period. The ta* administfeterDirector may require returns to show the total rentals on which the tax was collected or is due, gross receipts of the epefatefOperator for the period, a detailed explanation of any discrepancy between the amounts, and the amount of rentals exempt. r.Tanen.a.*srw�nrs,e.,�■+�s�afrerfrs.... �...�a_.:._:.�.�:::..:..: F -.-C. At the time the return is filed, the full amount of the tax collected shall be remitted to the Director. Payments received by the Director for application against existing liabilities will be credited toward the period designated by the taxpayer under conditions that are not prejudicial to the interest of the City. A condition considered prejudicial is the imminent expiration of the statute of limitations for a period or periods. D. Non -designated 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 Director, in his or her 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, the Director may order such a change. The Director may establish shorter reporting periods for any Operator if the Director deems it necessary in order to ensure collection of the tax. The Director also may Ordinance No. \Q,q( , (091114) 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 until payment is made to the Director. A separate trust bank account is not required in order to comply with this provision. E. For good cause, the twE administfate Director may extend the time for filing a return or paying the tax for not more than one month. Further extension may be granted only by the city council. An egefateeOperator 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. G. The'..., administfate_F. Every Operator required to remit the tax imposed in this chapter shall be entitled to retain rive 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 Director records of all sales made by the dispensary and such other books or accounts as may be required by the Director. Every Operator must keep and preserve for a period of three (3) years all such books, invoices and other records. The Director shall have the right to inspect all such records at all reasonable times. H. The 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. 3.24.080 Delinquency penaities.Penalties Any Operator who fails to remit the tax prior to delinqueney any portion of any tax imposed by this chapter within the time required shall pay a penalty of ten percent (10%) of the amount of the tax due in addition to the tax. Ordinance No. (091114) B. An opefater who has not been graiAed an exteasion of tifne fef remimmee ef tax due and who fails to pay -a A. Any Operator who fails to remit any delinquent remittance on or before the e*piretiena period of thirty-ene31 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 dee;in addition to the amount of the tax; and the ten pereent penalty first imposed. B. If the tie Director determines that the nonpayment of eany remittance due under this chapter is due to fraud , a penalty of twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties stated in subseetionssubparagraphs A and B of this section. Dr C. In addition to the penalties imposed' -y this seetion, an opefate-, any Operator who fails to remit the requiredany tax imposed by this chapter shall pay interest at the rate of one percent (1%) per month, Azitheut prefation for peniens of a month, or fraction thereof on the amount of the tax -due, exclusive of penalties, from the date on which the ta*remittance first became delinquent until paid. E . Eaeh D. Every penalty imposed, and thesuch interest aeeraedas accrues under the provisions of this section, shall be ...,..ged • ith an become a part of the tax required to be paid. F. An operate Operator who fails to remit the tax within the required time may petition the city council for waiver and refund of the penalty or a portion of it. The council may, if good cause is shown, direct a refund of the penalty or a portion of it. . Any such hearing will be conducted under the procedures described in section 3.24.210. 3.24.090 Deficiency determinations. ....... ..............._....................................................................................................................................................................................................................................................................................................... .. A.- If the eempute an Director determine the - tioHnt required to be paid on the basis of the f ets- centained in the that a return is incorrect, that required reports or returns of apen the basis of Ordinance No. XR9�10 , (091114) fere t e deteFminatiea beeemes final. (C)Fd. 1707 § 1 (pai4), 1994), ........ .................................................................................................................................................................................................................................................................................................................. A. if an , e..ete. fails e re fti es to eeneet the twi, make a,e fded, that a report of remitanq or makes a is fraudulent-retnrn, or that an Operator has otherwise wilfully attemptsfailed to evadecomply with the talE paymentterms of this chapter, the tffli administfate Director shall proceed in such manner as deemed best to obtain facts and information on which to base Blithe estimate of the t..., due A Aef ,fete..... inin.. the tax due and the inte..est and penakie., tl,e tax e,f.. inir rate_ shall give oFive efthe total a ...t .,..,,tax due. As soon as the 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 shall proceed to determine and assess against such Operator the tax, interest and penalties provided for by this chapter. B. Deteffninafien and netiee shall be made and niailed within flif ee years after diseevery 6 f......f intent to evade, C :1....e of refusal to ealieet the twEe.. or C a....e to Ale a ret...... The detemination beeemes payable immediately on reeeipt A -f Resipe Find hLeFifnes final fifteen days egg. E. The , ..ate.. may pefition f f: redempti,.n and re ftlad if the petitie..:., fled before the determination beeemes final. Ordinance No.1 Q to , (091114) .... ............................... . ........ . ..... ........ ... .... .......... ... . ........... L ....... .............. ... . ... . ................... . .............. . ...... . ................... . ...... .. ........ .................. . - - ...... ... . ..... . ........ ; - .... ............................... . ........ . ..... . . . . . . . . . . . . .......... . ............... . . . . . .. . ........ ... .. . .................. . . .. . . . .. . . ... .... .......... ... . ........... L ....... .............. . ................... . ...... I ... . . .... .......... . ...... . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. . . .. . . . . . . . . . . . . . . . . . . .......... . ............... . . . . . .. . ........ ... .. . .................. . . .. . . . .. . . ... ee eil w4hin fifteen days after notiee is fnailed. Ordinance No. 1 R q L.D, (091114) B. In case such determination is made, the Director 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 10 days after the Director serves its written notice. The Operator may appeal such determination as provided in section 3.24.210 within 10 days of service of the deficiency notice. If no appeal is filed, the Director's determination is final and the amount thereby is immediately due and payable. C. Except as provided herein, every deficiency determination shall be made and notice mailed within 3 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. The Director may require an operate Operator to deposit security in the form of cash, bond or other security. The amount of security shall be fixed by the ta* adminisEFaterDirector and shall not be greater than twice the epermer•'sOperator's estimated average quarterly liability for the period for which the eperaterOperator files returns or five thousand dollars, whichever amount is less. B. 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 state, another state or the United States to collect the amount delinquent and penalties and interest. 3 ..... .. .24 .... .14 .. .. 0 ....Li.ens. ..... ......... _............. Ordinance No. V k at le , (091114) After a determination of taxes owing has become final, such taxes, together with all applicable interest and penalties, shall become a lien on the real property used in the operation of the hotel. ransient lodging facility. The Director shall cause the lien to be recorded in the city's lien docket, and the lien may thereafter be foreclosed in the same manner as in the case of liens for local improvements, as set forth in Oregon Revised Statutes 223.505 to 223.595. 3.24.150 Refunds issued by eit3, to eperato City. VihefA. Whenever the amount of any tax, penalty-eF-interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the ta* administraterCity under this chapter, it may be refunded i€as provided in subparagraphs (B) and (C) of this section, provided a • m�rclaim in writing therefore, stating under penalty of perjury the specific reasor}%rgrounds upon which the claim is founded, is filed with the Director within three (3) years €remof the date of payment. The claim must be on forms furnished by the Director. B. An Operator may claim a refund, or take as credit against taxes collected and remitted, the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be submitted on fefms provided byallowed unless the amount of the tax admi .:..._atef if the elaim i appreved, the exeessameunl-�-eso collected has either been refunded to the eperatertransient or it may be redited to an amount rent subsequently payable by the ,,..erefer an' any balanee .e fund.' (Ofd 1707 c 1 "m4` ' 994 ` transient to the Operator. A transient: if the tax has been Mimed by the operator and deposked with the twi administrater ejid it is later det.-nine' that the t.x was may obtain a refund of taxes overpaid or paid more than once, or erroneously or illegally collected or received by the , it may be amity, by filing a claim in the manner provided in subparagraph (A) of this section, but only when the tax was paid by the transient directly to the Director, or when the transient if Nwit4en verified elaim stab.., the . eifie _ easen r _ the elaim is file' Ordinance No. \ q q 14, (091114) withhaving paid the tax to the Operator, established to the yearssatisfaction of the Director that the transient has been unable to obtain a refund from the da'eof nt. Operator who collected the tax. D. No refund shall be paid under the provisions of this section unless the claimant establishes that right hereto by written records showing entitlement thereto. 3.24.170 Refunds by eperaterOperator to transient. ............... ...._..................... .................... _............................... ................................................. ...................... ........................... ........................................................................................ If the tax has been collected by the eperaterOperator and it is later determined that the transient occupied the hotel for a period exceeding twenty seveathirty (30) days without interruption, the operaterOperator shall refund the tax to the transient. The eperaterOperator shall account for the collection and refund to the Director. If the eperate rOperator has remitted the tax prior to refund or credit to the transient, the eperaterOperator shall be entitled to a corresponding refund. 3.24.180 Records required from operatorsOperators—Examination. A. It shall be the duty of every eperaterOperator liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a period of three years and six months, all records, books, reports, income tax reports and other matters required by this chapter as may be necessary to determine the amount of such tax as the operaterOperator may have been liable for the collection of and payment to the city, which records the tax- adfninistraterDirector shall have the right to inspect at all reasonable times as set forth below. Every eperaterOperator shall maintain guest records of room rents, accounting books and records of income. The eperetersOperators must, at a minimum, include a daily room rental register, a room billingtrevenue 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 eperater'sOperator's income tax reports. If the tffle administfate Director finds the books and records of the eperaw Operator are deficient in that they do not provide adequate support for transient room tax reports filed, or the eperater'sOperator's accounting system is inauditable, it shall be the responsibility of the operate Operator to improve their accounting system to the satisfaction of the twi administrate Director. Ordinance No. 1 q q 6 (091114) B. During normal business hours and after notifying the eperateeOperator, the tex adfitiftistfaterDirector, or an authorized representative, may examine books, papers and accounting records -elated to _,.em rentals, including the Operator's federal and state income tax returns, to verify the accuracy of a return or, if no return is made, to determine the amount to be paid. 3.24.190 Confidentiality. The tffli adffiinis4feAe Director 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: A. Disclosure to or examination of records and equipment by a city official, employee or agent for collecting taxes for the purposes of administering or enforcing the provisions or collecting the taxes imposed by this chapter; B. Disclosure, after filing a written request, to the taxpayer, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information concerning tax paid, unpaid tax, amount of tax required to be collected, or interest and penalties. However, the city attorney shall approve each disclosure, and the twE adfainistra4erDirector may refuse to make a disclosure referred to in this subsection when, in the Director's opinion, the public interest would suffer; C. Disclosure of names and addresses of persons making returns; D. Disclosure of general statistics regarding taxes collected or business done in the city. E. Presentation of evidence to the court, or other tribunal having jurisdiction in the prosecution of any criminal or civil claim for amount due the City under this chapter; or Ordinance No.� q�( , (091114) F. The disclosure of information when such disclosure of conditionally exempt information is ordered under public records law procedures; or G. The disclosure of records related to a business' s failure to report and remit the tax when the report or tax is in arrears for over six months or the tax arrearage exceeds $5,000.00. The City Council expressly finds and determines that the public interest in disclosure of such records clearly outweighs the interest in confidentiality under ORS 192.50] (5). 3.24.200 Disposition and use of transient room tax funds. All revenues received by the city from the tax shall be deposited in the general fund. 3.24.210 Appeals to the city council. A. A--persenAny Operator aggrieved by aany decision of the Director with respect to the amount of such taxes, interest and penalties, if any, may appeal to the city council by filing a notice of appeal with the tax administrate Director within fifteen (15) days of mailing of the notice of a decision. The city manager shall fix a time and place for hearing the appeal, as prescribed by the city council, and shall give the appellant fifteen days written notice of the time and place of the hearing before the city council. take any aetien it deems neeessffy r-egafding the matters before it at the heafing, and aetion en the appeal shall be by reselwien passed by a majefily afthe eouneil ffieffibers present at the Eneefing where the appeal is eensidefed-. B. The appellant shall pay a nonrefundable appeal fee to facilitate the appeal. Appeal Fees shall be set at $150 for each decision appealed, and may be adjusted by Resolution of the city council. C. The parties shall be entitled to appear personally and by counsel and to present such facts, evidence and arguments as may tend to support the respective positions on appeal. D. The city council shall afford the parties an opportunity to be heard at an appeal hearing after reasonable notice. The city council shall take such action upon the appeal it sees fit. The city council shall at a minimum: Ordinance No. k 9 01 6 (091114) 1) At the commencement of the hearing, explain the relevant issues involved in the hearing, applicable procedures and the burden of proof. 2) At the commencement of the hearing place on the record the substance of any written or oral ex parte communications concerning any relevant and material fact in issue at the hearing which was made outside the official proceedings during the pendency of the proceeding. The parties shall be notified of the substance of the communication and the right to rebut the communication. Notwithstanding the above, the parties are prohibited from engaging in ex parte communications with the members of the city council. 3) Testimony shall be taken upon oath or affirmation of the witnesses. 4) The city council shall ensure that the record developed at the hearing shows a full and fair inquiry into the relevant and material facts for consideration for the issues properly before the hearings officer. 5) Written testimony may be submitted under penalty of false swearing for entry into the record. All written evidence shall be filed with the City recorder no less than (5) rive working days before the date of the hearing. 6) The city council shall hear and consider any records and evidence presented bearing upon the Director's determination of amount due, and make findings affirming, reversing or modifying the determination. 7) Informal disposition may be made of any case by stipulation, agreed settlement, consent order or default. F. The action of the Director shall be stayed pending the outcome of an appeal properly filed pursuant to this section. G. Failure to strictly comply with the applicable appeal requirements, including but not limited to the required elements for the written notice of appeal, time for fling of the notice of appeal, and payment of the applicable appeal fee, shall constitute jurisdictional defects resulting in the summary dismissal of the appeal. Ordinance No. \ Cko� (Q . (091114) H. 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 amount found to be due shall be immediately due and payable upon the service of notice. 3.24.220 Penalties and vielefionsViolations. A. It is unlawful for any epeFateeOperator or any other person so required to fail or refuse to famish any return required to be made, or fail or refuse to furnish the supplementary return or other data required by the tax administeateFDirector or to enter a false or fraudulent report, with intent to defeat or evade the determination of any amount due required by this chapter. 3.24.230 Penalties Colleetion. B. 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 City from exercising any other remedy available under the law, nor shall the provisions of this ordinance prohibit or restrict the City or other appropriate prosecutor from pursuing criminal charges under state law or City ordinance. 3.24.230 Actions to Collect Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the City. Any such tax collected by an Operator which has not been paid to the City shall be deemed a debt owed by the Operator to the City. Any person owing money to the City under the provisions of this ordinance shall be liable to an action brought in the name of the City of Central Point for the recovery of such amount. In lieu of filing an action for the recovery, the City, when taxes due are more than Ordinance No. g (091114) 30 days delinquent, can submit any outstanding tax to a collection agency. So long as the City has complied with the provisions set forth in ORS 697.105, in the event the City turns over a delinquent tax account to a collection agency, it may add to the amount owing an amount equal to the collection agency fees, not to exceed the greater of fifty dollars or fifty percent of the outstanding tax, penalties and interest owning. 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 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 4111 - day of ©U. Ck�t2i , 2014. Mayor Hank Williams A City Recorder Ordinance No. I C1 C! &, (091114)