Site Tools
Welcome to the State of California

13230-13232 Ordinance Enactment Considerations: Registration Requirements

13230. OPERATOR REGISTRATION
Language in the ordinance that requires the operator to register with the tax collector upon opening for business or purchasing a hotel may eliminate the responsibility of the tax collector to locate each new hotel operator in the unincorporated area. This may be useful in a disagreement over assessment of taxes and penalties from the opening date, for operators that attempt to avoid registration.

The following information should be required from operators when registering:

1) Name of hotel;

2) Type of hotel (motel, RV park, bed and breakfast, etc.);

3) Type of ownership (individual, corporation, partnership, etc.);

4) Name of owner and/or operator - If corporation or partnership, require names of officers or partners;

5) Name, address, and phone number of person actually preparing TOT reports;

6) Mailing address of hotel or location of place of business;

7) Mailing address of corporate or partnership headquarters;

8) Mailing address for TOT report or TOT correspondence purposes; 

9) Phone numbers for persons/entities and locations;

10) Starting date of new business;

11) Purchase or lease date if an existing hotel;

12) Date first rented units for 30 days or less, if different from lease or purchase date;

13) Name of the previous operator if hotel leased or purchased - The name should match previous records for the hotel;

14) Number and type of units subject to TOT rentals;

15) Number and type of units rented for more than 30 days;

16) Rates charged for each type of unit subject to TOT;

17) Information concerning seasonal rentals; and

18) Authorized signature.

13231. REGISTRATION CERTIFICATE
An operator may be required to conspicuously display a Transient Occupancy Registration Certificate at all times. The following information should be included:

1) Name of the operator;

2) Address of the operator;

3) Date the certificate was issued;

4) Statement that the operator has met the registration requirements concerning TOT collection;

5) Statement that the certificate does not authorize any unlawful business practices; and

6) Statement that the certificate does not imply that the operator has complied with any other governmental requirements or permits.

13232. TAX CLEARANCE CERTIFICATE

NOTE: This section was renumbered 13003.