[R.O. 2011 § 620.010; R.O. 2009
§ 114.01; CC 1981 §§ 16-260(c), 16-260.1(c),
16-261; Ord. No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985; Ord. No. 91-92, 5-8-1991]
For the purpose of this Chapter,
the following definitions shall apply unless the context clearly indicates
or requires a different meaning.
Shall not be merely the basic charge made to the customer
by the licensee, but shall instead include the entire amount of the
applicable revenue, including all sales taxes.
Any structure or building, under one (1) management, which
contains rooms furnished for the accommodation or lodging of guests,
with or without meals being so provided, and kept, used, maintained,
advertised or held out to the public as a place where sleeping accommodations
are sought for pay or compensation to transient guests or permanent
guests and having more than eight (8) bedrooms furnished for the accommodations
of such guests.
An establishment offering prepared meals, with or without
alcoholic beverages by the drink, which are intended for immediate
consumption whether or not to be consumed upon said premises. This
provision shall not be construed to include retail groceries.
The persons who occupy a room in a hotel, motel or tourist
court for thirty-one (31) days or less.
[R.O. 2011 § 620.020; R.O. 2009
§ 114.02; CC 1981 § 16-260(a),(b); Ord. No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985; Ord. No. 91-92, 5-8-1991]
A.
Amount Of Tax. Every person engaged in
the business of renting, leasing or letting living quarters, sleeping
accommodations, rooms or a part thereof, in connection with any hotel,
motel or tourist court, shall pay to the City a license tax equal
to one percent (1%) of the gross rental receipts derived from or paid
by transient guests for sleeping accommodations. Every person engaged
in the business of a restaurant and selling prepared food or meals
shall pay to the City a license tax of one percent (1%) of the gross
receipts from sales of all goods and services transacted at retail
upon the premises. This license tax shall be in addition to all other
license taxes which are applicable to hotels, motels, tourist courts
and restaurants.
B.
Use Of Funds. All funds collected pursuant
to the provisions of this Section shall be used exclusively to promote
tourism, conventions and other related activities in the City. The
funds shall be administered by the Director of Finance in consultation
with the Director of the Convention and Visitors Bureau.
[Ord. No. 24-001, 1-2-2024]
[R.O. 2011 § 620.030; R.O. 2009
§ 114.03; CC 1981 § 16-260.1(a),(b),(d); Ord. No. 91-93, 5-8-1991; Ord. No. 92-319, 12-23-1992; Ord. No. 93-52, 3-17-1993; Ord. No. 93-109, 6-2-1993; Ord. No. 94-24, 2-2-1994; Ord. No. 96-364, 12-4-1996; Ord. No. 97-331, 9-18-1997; Ord. No. 99-29, 1-22-1999; Ord. No. 99-246, 7-9-1999; Ord. No. 00-153, 6-9-2000; Ord. No. 01-121, 6-8-2001; Ord. No. 02-179, 7-19-2002; Ord. No. 02-242, 10-7-2002; Ord. No. 02-286, 12-13-2002; Ord. No. 03-77, 4-7-2003]
A.
Amount Of Tax. Every person engaged in
the business of renting, leasing or letting living quarters, sleeping
accommodations, rooms or a part thereof, in connection with any hotel
or motel, shall pay to the City a license tax equal to five and one-half
percent (5 1/2%) of the gross rental receipts derived from or paid
by transient guests for sleeping accommodations. This license tax
shall be in addition to all other license taxes which are applicable
to hotels and motels.
B.
Use Of Funds. All funds collected pursuant
to the provisions of this Section shall be used exclusively for the
purpose of acquisition of buildings and land for a convention center
and for the purpose of planning, designing, constructing, furnishing,
equipping and operating a convention center.
[R.O. 2011 § 620.040; R.O. 2009
§ 114.04; CC 1981 § 16-262; Ord.
No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985; Ord. No. 91-94, 5-8-1991]
The license taxes under this Article
shall be paid to the Director of Finance monthly and shall be due
and payable on or before the 20th day of the month based on the total
daily receipts collected during the preceding month.
[R.O. 2011 § 620.050; R.O. 2009
§ 114.05; CC 1981 § 16-263; Ord.
No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985]
The licensee shall make true reports
to the Director of Finance on forms prescribed by the Director, giving
such information as may be necessary to determine the amounts to which
the license tax shall apply for all gross daily receipts for the monthly
period, to be submitted with the monthly payment. A licensee may separately
state the amount of such license tax on all room accounts and restaurant
rates.
[R.O. 2011 § 620.060; R.O. 2009
§ 114.06; CC 1981 § 16-264]
The Director of Finance and the Director's
authorized representative shall have the right at all reasonable times
during business hours to make such examination and inspection of the
books and records of the licensee as may be necessary to determine
the correctness of such reports.
[R.O. 2011 § 620.070; R.O. 2009
§ 114.07; CC 1981 § 16-265; Ord.
No. 84-13, 4-3-1984; Ord. No. 85-151, 11-12-1985]
For each and every month or part
thereof any such license tax provided for under this Chapter remains
unpaid after the same becomes due and payable, there shall be added
to such license tax, as a penalty, ten percent (10%) of the amount
of the license tax for the first month or part thereof the same is
unpaid and for each and every month thereafter the same is unpaid,
two percent (2%) of the amount of such license tax shall be added
until the same is fully paid. In no case shall the total penalty exceed
thirty percent (30%) of the tax. In addition to the penalties provided
herein, any person required to pay to the City the license tax defined
herein shall be subject to all other provisions of this Title not
specifically provided for herein or in conflict herewith.
