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occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes which has
one or more guest rooms, suites, or cottages, 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, other similar structure or portion thereof, or camp sites other than those in the state or federal system not operated
by private concessionaires; provided, however, this section does not authorize the county to levy a tax on a mobile home
that is located within a mobile home park or on the privilege of renting any mobile home when the tenant is an employee of
the owner or operator of the mobile home.
4. "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.
5. "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 of any type or character other than an employee, the managing agent shall also be deemed an operator for
the purposes of this chapter 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.
6. "Person" means any individual, firm, partner-ship, 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.
7. "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.
8. "Section" means a section of this chapter.
9. "Shall" is mandatory and "may" is permissive.
10. "Tax collector" means the tax collector of the County of Trinity.
11. "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 opera-tor 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 this chapter may be considered. (Ord. 1147 §1, 1991; Ord. 1139 §1,
1990; Ord. 1089 §1, 1987; Ord. 1081 §1, 1986; Ord. 3.36 §1, 1981; Ord. 277-2, 1971; Ord. 277 Art. 1 §§4—21, 1965)
3.28.030 Tax imposed
A. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of five
percent of the rent charged by the operator.
B. The funds collected pursuant to this chapter shall be deposited into the general fund of the county. (Ord. 1209 §§ 1,
2, 1996; Ord. 1146 §§1, 2, 1990: Ord. 1144 §1, 1990; Ord. 1139 §2, 1990; Ord. 1089 §2, 1987; Ord. 1079 §1, 1986; Ord.
277-1 §1, 1972: Ord. 277 Art. 2 §21, 1965)
3.28.040
Payment The transient shall pay the tax to the operator 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
tax collector may require the transient to pay such tax directly to the tax collector. (Ord. 277 Art. 2 §22, 1965)
3.28.050
Exemptions If a proper claim for exemption is made, a tax shall not be imposed upon:
A. Any person as to whom, or any occupancy as to which, it is beyond the power of the county to impose the tax
provided in this chapter;
B. Any officer or employee of a foreign government who is exempt by reason of express provision of federal law
or international treaty. (Ord. 277 Art. 2 §23, 1965)
3.28.060 Claim of
exemption The tax collector shall prepare and furnish to the operators of hotels who have
registered as required by Sections 3.28.100 through 3.28.120 forms by which transients may claim exemption from the payment
of the tax. An exemption shall not be granted to any transient except upon a claim therefor made at the time rent is
collected and under penalty of perjury upon the form supplied by the tax collector. (Ord. 277 Art. 2 §24, 1965)
3.28.070 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. The operator of a hotel shall
not advertise 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 this chapter. (Ord. 277 Art. 2 §25, 1965)
3.28.080 Operator's
records Every operator liable for the collection and payment to the county of any tax imposed by
this chapter shall keep and preserve, for not less than three years, all records which may be necessary to determine the
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