Chapter 3.16 TRANSIENT OCCUPANCY TAX
3.16.010 Definitions.
Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:
A. "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designated for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodginghouse, roominghouse, apartment house, dormitory, public or private club, mobile home or house trailer in a fixed location except a mobilehome located within a mobile home park where the tenant is an employee of the owner or operator of the mobile home, or other similar structure or portion thereof.
B. "Occupancy" means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
C. "Operator" means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his functions through a managing agent, such person shall also be deemed an operator for the purpose of this article and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
D. "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
E. "Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
F.director of finance.
G. "Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of thirty consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this chapter may be considered.
3.16.020 Tax imposed.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of fourteen percent (14%) of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or operators of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the city council may require that such tax shall be paid directly to the Tax Administrator.
Created: 2024-03-08 11:48:10 [EST]
(Supp. No. 22, Update 4)
3.16.030 Exemptions.
No tax shall be imposed upon:
A. Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax provided in this chapter;
B. Any federal or state officer or employee when on official business; C. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.
No exemptions shall be granted upon a claim therefor made at the time rent is collected under penalty of perjury upon a form prescribed by the Tax Administrator.
3.16.040 Operator's duties.
Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertize or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner provided in Section 3.16.060 of this chapter.
3.16.050 Registration.
Within thirty days after the effective date of the ordinance codified in this chapter, or within thirty days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register said hotel with the Tax Administrator and obtain from them a "transient occupancy registration certificate" to be at all times posted in a conspicuous place on the premises. Said certificate shall, among other things, state the following:
A. The name of the operator;
B. The address of the hotel;
C. The date upon which the certificate was issued;
D. "This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. This 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."
3.16.060 Reporting and remitting.
Each operator shall, on or before the last day of the month following the close of each calendar quarter, or at the close of any shorter reported period which may be established by the Tax Administrator make a return to the Tax Administrator, on forms provided by them, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator 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.
Created: 2024-03-08 11:48:10 [EST]
(Supp. No. 22, Update 4)
All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the city until payment thereof is made to the Tax Administrator.
3.16.070 Penalties and interest.
A. Original Delinquency. Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.
B. Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax in addition to the amount of the tax and the ten percent penalty first imposed.
C. Fraud. If the Tax Administrator determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections A and B of this section.
D. Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall by interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
E. Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax required to be paid by this chapter.
3.16.080 Failure to collect and report tax.
If any operator fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator procures such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same, and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Tax Administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address.
Such operator may within ten days after the serving or mailing of such notice, make application in writing to the Tax Administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Tax Administrator shall give not less than five days' written notice in the manner prescribed in this section to the operator to show cause at a time and place fixed in said notice why said amount specified in the notice should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Tax Administrator shall determine the proper tax to be remitted and shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 3.16.090.
3.16.090 Appeal.
Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the city council by filing a notice of appeal with the city clerk within fifteen days of the serving or mailing of the determination of tax due. The city council shall fix a time and place for hearing such appeal, and the city clerk shall give notice in writing to such operator at his last known place of Created: 2024-03-08 11:48:10 [EST]
(Supp. No. 22, Update 4)
address. 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.
3.16.100 Records.
It shall be the duty of every operator 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, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the city, which records the Tax Administrator shall have the right to inspect at all reasonable times.
3.16.110 Refunds.
A. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in subsections B and C of this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.
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 once in a manner prescribed by the Tax Administrator 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 allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
C. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subsection A of this section, but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
D. No refund shall be paid under the provisions of this section unless the claimant established his right thereto by written records showing entitlement thereto.
3.16.120 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 chapter shall be liable to an action brought in the name of the city for the recovery of such amount.
3.16.130 Violations—Designated.
No operator or other person shall fail or refuse to furnish a supplemental return or other data required by the Tax , or render a false or fraudulent return or claim. No person required to make, render, sign or verify any report or claim shall make any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made.
3.16.140 Violations—Penalty.
Any person, firm, corporation or organization violating any provision of this chapter shall be guilty of a misdemeanor and upon conviction thereof shall be punishable by a fine of not more than five hundred dollars or by imprisonment for a term not exceeding six months in the county jail, or by both such fine and imprisonment. A Created: 2024-03-08 11:48:10 [EST]
(Supp. No. 22, Update 4)
person, firm, corporation or organization shall be deemed guilty of a separate offense for each day during any portion of which a violation of this chapter is committed, continued, or permitted by the person, firm, corporation or organization and shall be punishable as provided in this section.
3.16.150 Remedies cumulative.
All remedies prescribed under this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
3.14.160 Independent community oversight committee.
The city council shall, prior to July 1, 2025, establish an independent community oversight committee to review the expenditure of the revenue from this transient occupancy tax. The committee shall consist of five members to be appointed by the mayor and approved by the city council. The terms of the committee members and their specific duties shall be established by resolution of the city council.
City of Newark
City Council Meeting
June 27, 2024
Transient Occupancy Tax
“Hotel Tax”
10%
Established 1972
Provides local funds
to maintain services
Upd
Summary
of findings
identified
City’s 1st
Master
Plan
Upd
Update on
status
Newark’s
hotels
Upd
Staff
Request
Conduct a
community
survey
Community Survey
City Service Priorities
Repairing
potholes
and city
streets
Maintaining
police
patrol/fire
protection/9
11 EMR
Upgrading
fire stations
Improving
emergency
dispatch
Enhancing
parks, rec
programs &
maintain sports
fields/ play
structures
Current & Future
Needs
Replacement of fire stations
Maintenance needs
Implement plans
1 2
3 $
Local
funding
sources
needed
2024-25 Hotel Tax
FY 2024-25
Estimated $5.24
million
General Fund
6%
Revenues
Locally controlled
funding
2024-25 Hotel Tax
FY 2024-25
Additional
$2.1 million
4%
Hotel Tax
annually
Proposed Ordinance
Tax Administrator
(Finance Director)
administers the tax
Provides for an
Independent
community
oversight
committee
4%
Hotel Tax
Calls for an election and places
Hotel Tax on November ballot for
consideration
Requests service of AC Registrar of
Voters to place Hotel Tax increase
on November ballot
Hotel Tax
Provides procedure for submittal of
ballot arguments & rebuttals
Directs City Attorney to prepare
and submit an impartial analysis
showing the effect of the measure
on existing law.
Hotel Tax
“To maintain local services / facilities, such as: repairing potholes / city streets; replacing seismically unsafe fire stations; maintaining neighborhood police patrols, 9-1-1 and emergency medical response / fire protection; and for general government use; shall the City of Newark measure be adopted increasing the existing voter approved transient occupancy (hotel) tax from 10% to 14%, paid only by hotel / lodging guests, until ended by voters, providing $2,100,000 more annually, that cannot be taken by Sacramento, including independent citizen oversight?” Ballot Question
City of Newark
City Council Meeting
June 27, 2024
Item F. 2.
DATE 06/27/2024
TO Honorable Mayor and City Council Members
FROM Alysia Reyes, Junior Engineer
SUBJECT Presentation of final designs for Citywide Parks Signage Program, Project 1272
SUMMARY AND RECOMMENDATION
At the March 14, 2024 City Council meeting, staff presented three parks signage design concepts. City Council chose the preferred design concept and provided recommendations to incorporate into the final design of the park signs. Staff is now seeking input on the final park signage design.
BACKGROUND
Citywide Park Signage Program – Phase 1, Project 1272 was approved and funded as part of the FY 2022 Biennial Budget and Capital Improvement Plan. This project was created to develop standards for the City’s park signage, including monument signage, marquee signage for Sportsfield park and plaque signage for dedications. In September 2023, the City’s on-call Landscape Architectural Consultant, Verde Design, Inc., was tasked with developing a new standard design for all park identification signs throughout the City. Verde Design, Inc., developed three design concepts for all park identification signs throughout the City for the City Council’s consideration. On March 14, 2024, staff presented the three design concepts, and City Council chose the preferred design concept. Additionally, the City Council provided recommendations to incorporate into the final design of the park signs. Verde Design, Inc. has since refined the chosen design concept that reflects the recommendations made by council on March 14, 2024. In addition to the park sign, the consultant provided a design of the plaque monument signs that are complementary to the park signage.
DISCUSSION/ANALYSIS
Verde Design was first tasked with inventorying all City parks and their frontage to review existing signage and site conditions. Based on this initial sign inventory, the Project team recommends the installation of new signs at the following City parks:
Bayside Newark Grand Park
Birch Grove Park
Bridgepointe Park
Byington Park
Civic Center Park
Community Center Park
George M. Silliman Recreation Complex
Jerry Raber Ash Street Park
Lakeshore Park
Mayhews Landing Park
Mel Nunes Sportsfield Park
Mirabeau Park
Musick Park
Sanctuary Village Park
Shirley Sisk Grove Park
Verde Design worked with Environmental Branding and Architectural Signage consultant GNU Group to develop three park signage design concepts with the goal of creating a consistent look and feel across the parks and environments where these signs will be located, as well as a clear and visible identification for each park. The concepts found their inspiration in and integrated the unique character and history of each park as well as the “Newark brand.” In addition, each design ensures that the signs will hold up to exterior environmental conditions and minimize the effects of vandalism. Easy maintenance and replacement by the City of Newark Public Works Department was also considered during the design process. Out of the three design concepts, one was chosen and revised to be presented to the City Council.
Staff is now seeking input on the final design of the park monument sign. After today's presentation, Verde Design will prepare the final construction documents required for the installation of new signs at each of the identified park locations. Phase 1 of this project may include installation of the first park sign. The available budget after construction documents are completed will determine if funding exists for installation of one park sign as part of Phase 1. Phase 2 of the project, which would involve the fabrication and installation of the signs not included in Phase 1, is currently unfunded.
Once the budget required for Phase 2 is known, a Capital Project can be created and considered for funding.
FISCAL IMPACT
There is no fiscal impact associated with this action. Final construction cost for the Project will depend on the final design selected and the number of signs installed at each City park.
REVIEW AND APPROVAL
Prepared by – Alysia Reyes, Junior Engineer
Reviewed by – Diana Cangco, Acting City Engineer
Reviewed by – Soren Fajeau, Public Works Director
Reviewed by – Krysten Lee, Finance Director
Reviewed by – Kristopher J. Kokotaylo, City Attorney
Approved by – Lenka Hovorka, Assistant City Manager
Attachments
Presentation
Presentation
City Council: June 27, 2024
Citywide Park Signage Program
Final Design Concept
1 Preliminary Design Concepts
Concept 01 Concept 02
Concept 03
Large Monument
+/- $20,800.00
Small Monument
+/- $16,250.00
Large Monument
+/- $20,150.00
Small Monument
+/- $16,250.00
Large Monument
+/- $17,550.00
Small Monument
+/- $13,000.00 Chosen Preliminary design
2 Chosen Preliminary Design
ELEVATION & TOP VIEW
Scale: ½” = 1’ – 0”
MONUMENT SIZE
Approx. 4’ T x 13’-6” W x 1’-9” D 3
Chosen Preliminary Design
ELEVATION & TOP VIEW
Scale: ½” = 1’ – 0”
MONUMENT SIZE
Approx. 4’-6” T x 6’-3” W x 1’-6” D
4 Chosen Preliminary Design
5 Revised Design
6 Revised Design
ELEVATION & TOP VIEW
Scale: ½” = 1’ – 0”
MONUMENT SIZE
Approx. 4’ T x 13’-6” W x 1’-9” D 7
PLACE LOGO ON
MEDALLION
ENLARGE
“CITY OF NEWARK
INCORPORATE THE
ESTABLISHED DATE
Revised Design
ELEVATION & TOP VIEW
Scale: ½” = 1’ – 0”
MONUMENT SIZE
Approx. 4’-6” T x 6’-3” W x 1’-6” D
8 Recommended Design
9 Recommended Design
ELEVATION & TOP VIEW
Scale: ½” = 1’ – 0”
MONUMENT SIZE
Approx. 4’ T x 13’-6” W x 1’-9” D
RECOMMEND REMOVING
MEDALLION AND PLACING
CILY LOGO ON THE CONCRETE
LETS LOGO BE BIGGER AND
CONTAINED BETTER
OPTION 01
CITY LOGO CAN BE INSET
INTO CONCRETE AND
INFILLED
WITH BLUE COLOR
OPTION 02
CITY LOGO CAN BE
DIMENSIONAL PAINTED METAL
MECHANICALLY FASTENED TO
CONCRETE
120
Recommended Design
ELEVATION & TOP VIEW
Scale: ½” = 1’ – 0”
MONUMENT SIZE
Approx. 4’-6” T x 6’-3” W x 1’-6” D
121
Park Monument Design
12 Park Monument Identification Sign
123
Park Monument Identification Sign
FRONT & SIDE VIEW
Scale: 1” = 1’ – 0”
DISPLAY SIZE
Approx. 3’-9” T x 1’-2” W x 6” D 124
Final Design
ELEVATION & TOP VIEW
Scale: ½” = 1’ – 0”
HISTORY DISPLAY
SMALL PARK MONUMENT LARGE PARK MONUMENT
125
SIGN SPECIFICATIONS
16 Sign Specifications – Color Palette
17 COLOR MATCH
MP 31645 “Designer White”
Satin Ultra Low VOC Finish
COLOR MATCH
MP 02169 “Cuernavaca Blue”
Satin Ultra Low VOC Finish
COLOR MATCH
MP 02059 “Gold Bullion”
Satin Ultra Low VOC Finish
COLOR MATCH
Davis Colors Concrete Color
Subtle Group: “Light Gray”
Smooth Finish
VINYL
Surface applied graphic vinyl
3M 7725-20 “Matte White”
VINYL
Surface applied graphic vinyl
3M 7725-105 “Harvest Gold”
Sign Specifications – Typography & Iconography
18 ROCKWELL BOLD
Final Design Selection
19 REVISED DESIGN RECOMMENDED DESIGN
Thank you
20