Item 09 - Agreement for Business License Tax and Fee Software Services

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the finance director. The certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a Hotel 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 this city. This certificate does not constitute a permit." (b) No hotel visitors registration certificate issued pursuant to this article shall be transferable or assignable; provided, that where a person holding a certificate issued under the provisions of this article changes the name of the business, such person shall upon changing the name make a written application to the finance director to have said certificate amended to reflect the change in name; and provided further, that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer shall not be prohibited by this section. For the purpose of this section stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity. (c) Whenever, upon the sale or transfer of an existing hotel, a hotel visitors registration certificate is applied for, the finance director shall require that the succeeding operator produce a certificate of nonliability or other receipt issued by the finance director establishing that no unsatisfied liability for hotel visitors taxes exists. (d) It shall be unlawful and a misdemeanor to operate a hotel without a valid hotel visitors registration certificate or to fail to post the certificate issued in a conspicuous place at all times. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92; Ord. No. NS-2648, § 7, 4-5-04) Sec. 35-131. Reporting and remitting. All operators shall report and remit monthly the full amount of hotel visitors taxes collected for the previous month upon the appropriate approved form available from the finance director. Hotel visitors taxes shall be deemed to be collected at that time at which the rent is earned if the operator uses the accrual basis of accounting or the time at which rent is received if the operator uses the cash basis of accounting. The same basis of accounting used for keeping the books and records shall be used for reporting and remitting hotel visitors taxes. The finance director may establish shorter reporting periods for any certificate holder if he deems it necessary in order to insure collection of the tax, and he may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this article shall be held in trust for the account of the city until payment thereof is made to the finance director. (a) Calendar month reporting period. Each operator reporting on a calendar month basis shall, on or before the last day of the following month, make a return to the finance director on approved forms of the total taxable rents charged and the full amount of hotel visitors taxes collected for the previous month. At the time the return is filed, the full amount of the tax collected shall be remitted to the finance director. (b) Timely returns. Returns and taxes remitted monthly and actually received by the finance director on or before the last day of the following month shall be deemed to be timely filed and remitted; otherwise, the taxes are delinquent and subject to the penalties imposed pursuant to section 35-132. Provided, however, that when the last day upon which a return may be filed and taxes remitted falls on a Saturday, Sunday, or city, state, or national holiday, a timely filing and remittance may be made upon the first following working day. Returns filed and taxes remitted by mail shall be deemed to be timely filed only if the envelope or similar container enclosing the returns and taxes is addressed to the finance director, has sufficient postage and bears a United States postmark or a postage meter imprint prior to midnight on the last day for reporting and remitting without a penalty, if the last day for reporting and remitting said tax falls on a weekend or holiday, a filing shall be deemed to be timely filed if mailed prior to midnight of the first following working day. If such envelope or other container City of Santa Ana RFP No. 23-165 Page 158 of 196