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 Calexico
 Code of Ordinances
 Title 3. REVENUE AND FINANCE
 Chapter 3.24. TRANSIENT OCCUPANCY TAX

  § 3.24.070. Third party rental transactions.  

Latest version.

  • A.

    Any transient who pays rent to a rental agent instead of to an operator shall, at the time the rent is paid, pay the tax to the rental agent in the manner required by Section 3.24.030. If for any reason the tax is not paid to the rental agent, it shall be paid to the operator before the transient has ceased occupancy in the hotel or paid directly to the tax administrator pursuant to Section 3.24.030. Any transient seeking a refund under Section 3.24.130 of taxes paid to a rental agent must establish that the transient has been unable to obtain a refund from the rental agent who collected the tax.

    B.

    Any rental agent who collects rent shall comply with all obligations of the operator set forth in Sections 3.24.050 and 3.24.120 of this chapter. The rental agent shall remit all collected taxes to the operator before the deadline for the operator to remit the taxes to the tax administrator under Section 3.24.080, and the rental agent shall provide the operator with copies of all records required to be maintained by the operator pursuant to Section 3.24.120 of this chapter, including records necessary for the operator to comply with its obligations under this chapter.

    C.

    If the tax administrator determines that a rental agent has failed to collect, remit, or report any tax, the tax administrator may take any action against the rental agent that he or she may take against an operator under Sections 3.24.090 and 3.24.100 of this chapter subject to the requirements of those sections. If the tax administrator assesses unremitted taxes and penalties against the rental agent, the rental agent shall be subject to the provisions of Sections 3.24.100, 3.24.110, 3.24.130 and 3.24.140 of this chapter as if it were an operator. Nothing in this section shall prohibit the tax administrator from assessing the full amount of any unremitted taxes and penalties solely against the operator in lieu of assessing some or all of those taxes and penalties against the rental agent.

(Ord. No. 1193, § 2, 11-6-2018)