(A) Distribution.
(1) Five‑eighths of the taxes remitted to the city, less 5% retained by the operator, shall be distributed as follows:
(a) 45% to improve, maintain and operate the Hermiston Community Center;
(b) 15% for recreation and recreation‑related programs and activities and park improvements administered by the advisory committee pursuant to ' 112.27(B);
(c) 25% to offset costs of programs such as the senior citizen taxi program, economic development, streets maintenance and similar programs funded from the general fund; and
(d) 15% for city parks and recreation development administered by the Parks and Recreation Committee pursuant to ' 112.27(D). The proceeds of the tax for parks and recreation development shall accumulate in a reserve account and may not be diverted or utilized in any other manner.
(2) Three‑eighths of the taxes remitted to the city, less 5% retained by the operator, shall be distributed to offset the cost of constructing a community outdoor swimming pool, including the retirement of any bonds issued for its construction.
(B) Records required from operators; forms. Every operator shall keep guest records of room sales and accounting books and records of the room sales. All records shall be retained by the operator for a period of three years and six months after they come into being.
(C) Collection fee. Every operator liable for collection and remittance of the tax imposed by this chapter may withhold 5% of the net tax herein collected to cover the operator's expenses in collection and remittance of the tax.
(D) Examination of records; investigations. The Finance Director/Recorder or any person authorized in writing by him may examine during normal business hours, the books, papers, and accounting records relating to room sales of any operator after notification to the operator liable for the tax and may investigate the business of the operator in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount required to be paid.
(E) Confidential character of information obtained; disclosure unlawful. It shall be unlawful for the Finance Director/Recorder 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 transient occupancy registration certificate, or pay a transient occupancy 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 hereunder.
(2) The disclosure after the filing of a written request to that effect, to the taxpayer 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 disclosure and that the Finance Director/Recorder may refuse to make any disclosure referred to in this division when in his opinion the public interest would suffer thereby.
(3) The disclosure of the names and addresses of any persons to whom transient occupancy registration certificates have been issued.
(4) The disclosure of general statistics regarding taxes collected or business done in the city.
(Ord. 1719, passed 3-11-91; Am. Ord. 1766, passed 5‑11‑92; Am. Ord. 1850, passed 8-8-94; Am. Ord. 2056, passed 6‑10‑02; Am. Ord. 2067, passed 1‑27‑03)
(A) Any dispute in the amount of taxes due, refunds, or other provisions of this chapter, may be filed with the Finance Director/Recorder. If not satisfied by the Finance Director/Recorder, the operator may appeal the decision of the Finance Director/Recorder to the City Manager, and if not satisfied by the Manager, to the City Council.
(B) The Council, acting as the review authority for disputes, may:
(1) Hear and determine appeals of decisions of the personnel of the city, prescribe the forms, rules and regulations relating to appeals, and take other actions consistent with the appeal function. In reviewing a decision or dispute the Council may take evidence and make an investigation. The Council shall give notice of determinations and shall file a certified copy of each determination with the Finance Director/Recorder. A determination of the Council becomes final after 20 days and becomes due, subject to interest and penalties, and enforceable by the city in the same manner as an order or decision of the Finance Director/Recorder as described herein.
(2) Approve, modify or disapprove all forms, rules and regulations prescribed by the Finance Director/Recorder if the forms, rules and regulations are challenged in the administration and enforcement of this chapter.
(3) Hear and determine protests made to a form, rule or regulation approved or prescribed by the Finance Director/Recorder.
(4) Prescribe rules for extensions and, for good cause, grant extensions of time in excess of one month for filing a return or paying the tax.
(5) Make investigations regarding imposition and administration of the tax and report findings publicly; assist in directing enforcement actions; and determine the necessity to amend or alter this chapter.
(6) Any other duties not specifically enumerated herein which are consistent with this chapter.
(Ord. 1719, passed 3-11-91)
(A) The city shall receipt for the proceeds of the tax in the ATransient Room Tax Fund.@
(B) The Council shall appoint an advisory committee consisting of a motel operator, a member of the Parks and Recreation Committee, a representative of the Chamber of Commerce, a member of the Council and one citizen at large not affiliated with any of the organizations potentially funded through the proceeds of the tax, to consider potential projects eligible for funding from the portion of the tax designated for recreation and recreation‑related programs and activities and park improvements in 112.25(A)(2). Committee members shall be appointed in accord with the charter of the city and rules of the Council.
(C) Advisory committee members will be appointed for three‑year staggered terms, and may be any individual dwelling within the boundaries of Hermiston School District 8R. The type of projects, method of administration, and similar matters shall be established by the Committee, with the advice and consent of the City Council. The Committee shall recommend annual appropriations to the City Manager and the Council. The proceeds accounted in this fund may not be expended for any project until the Committee and the Council have agreed on the project and the amounts to be expended. Should the Committee and the Council fail to agree, the proceeds of the tax shall continue to accumulate in this account and may not be diverted or utilized in any other manner.
(D) Pursuant to 112.25(A)(4), the Parks and Recreation Committee shall act as the advisory committee for parks and recreation development. The Parks and Recreation Committee shall recommend types of projects to be funded to the City Manager and Council. The proceeds accounted in this fund may not be expended for any project until the Parks and Recreation Committee and Council have agreed on the project and the amount to be expended. Should the Parks and Recreation Committee and the Council fail to agree, the proceeds of the tax for parks and recreation development shall continue to accumulate in this account and me not be diverted or utilized in any other matter.
(Ord. 1719, passed 3-11-91; Am. Ord. 1766, passed 5-11-92; Am. Ord. 1850, passed 8-8-94; Am. Ord. 2056, passed 6-10-02)
It is unlawful for any operator or other person so required to fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the Finance Director/Recorder or to render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report, with intent to defeat or evade the determination of any amount due required by this chapter.
(Ord. 1719, passed 3-11-91) Penalty, see ' 112.99
Anyone who fails to register pursuant to this chapter commits a Class A violation for each continuing day of violation, and in addition is subject to the penalties assessed for non-payment as set forth in this chapter.
(Ord. 1719, passed 3-11-91; Am. Ord. 1976, passed 10-26-98)