§ 33-6. Collecting entities—Administrative fee—Registration.
(a)
The tax collector may enter into agreements with any city, under which the city shall collect the assessments levied under this chapter from operators of lodging located within the territory of the city. Such agreements shall be consistent with the provisions of this chapter. Operators of lodgings subject to assessment under this chapter located within the territories of any such city shall file, at such times as the collecting entity shall specify, information returns containing, at a minimum, the amount of rent charged and the amount of assessments owed for the applicable reporting period, and shall remit to the collecting entity the amount of assessments owed for such reporting period.
(b)
Each collecting entity (including the tax collector) shall be entitled to charge an amount equal to its actual costs of collection and administration, not to exceed two percent (2%), of the assessments collected from operators of lodging establishments to defer the administrative costs incurred by the collecting entity for the operation of the area. Notwithstanding the foregoing, for the first two (2) years of the area, the two percent (2%) administrative fee shall be charged in full for extraordinary enforcement costs and other related unforeseeable costs. All assessments collected by any city, less the aforementioned administrative fee, shall be transferred to the Sonoma County tax collector within thirty (30) days following collection of the assessment by the applicable city. The Sonoma County tax collector will not charge an administrative fee for assessments collected by a city if to do so would result in the imposition of a total administrative fee of greater than two percent (2%).
(c)
Each collecting entity may require each operator subject to assessment under this chapter to register with the collecting entity and to provide such information as the collecting entity deems necessary to enable the collecting entity to collect assessments due under this chapter.
(Ord. No. 5525 § 2, 2004.)