[Ord. No. 3529-04 §§1
— 5, 5-5-2004; Ord.
No. 3765-06 §§1 — 5, 6-21-2006; Ord. No. 4342-14 §§1
— 4, 5-21-2014]
A.
Beginning
on July 1, 2014, and continuing until further action by the City Council
as it may determine from time to time in its sole and unlimited legislative
discretion, the actual and effective rate of the tax imposed shall
be five percent (5%) per occupied room per night on the charges for
all sleeping rooms paid by the transient guests of hotels or motels
situated in the City of Hazelwood. The tax hereby imposed shall be
in addition to the charge for the sleeping room and shall be in addition
to any and all taxes imposed by law and shall be stated separately
from all other charges and taxes. As used in this Chapter, "transient
guests" means a person or persons who occupy a room or rooms in a
hotel or motel for thirty-one (31) days or less during any calendar
quarter.
B.
The
proceeds from the tax imposed by this Chapter shall be used for the
sole purpose of promoting tourism.
C.
The
tax authorized under the provisions of this Chapter shall be collected
and reported upon such forms and under such administrative rules and
regulations as may be prescribed by the Director of Finance.
D.
There
is hereby imposed on those responsible for collection and remittance
of the tax imposed by this Chapter a penalty of one percent (1%) and
interest not to exceed two percent (2%) per month on unpaid delinquent
taxes. Taxes shall become delinquent thirty (30) days after the last
day of each month.
[Ord. No. 4548-17 §1, 5-17-2017]
A.
As
used in this Section "short-term rental" means the letting or offering
for let of a dwelling unit, or a portion thereof, to one (1) or more
guests for a period of thirty (30) consecutive calendar days or less.
Examples include bed-and-breakfast facilities and rentals arranged
through Internet marketing or facilitation services.
B.
Short-term
rental of residential dwelling units located in the City of Hazelwood
is prohibited.
