[Ord. No. 88-7, 5-23-1988; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
Except where the context clearly indicates a different meaning,
the following words and phrases shall, for the purpose of this article,
have the meanings ascribed to them in this section:
The Commissioner of the Revenue of the City and any of his
duly authorized deputies and agents.
Any public or private hotel, inn, hostelry, tourist home
or house, motel, rooming house or other lodging place within the City
offering lodging, for compensation, to any transient.
Space or room furnished any transient, including the cost
of all meals, food and other services when furnished with such space
or room for a unit price.
Any person who, for a period of not more than 30 consecutive
days, either at his own expense or at the expense of another, obtains
lodging at any hotel.
The Treasurer or any or his or her authorized employees.
[Ord. No. 88-7, 5-23-1988; amended by Ord. No. 90-10, 5-28-1990; Ord. No. 92-5 SP, 5-25-1992; Ord. No. 2003-6, 5-27-2003; Ord. No. 2004-14, 5-24-2004]
There is hereby levied and imposed by the City, on each transient,
a tax equivalent to 8% of the total amount paid for lodging, by or
for any transient, to any motel or hotel.
[Ord. No. 88-7, 5-23-1988]
No tax shall be payable under this article on charges for lodging
paid to any hospital, medical clinic, convalescent home, or home for
the aged.
[Ord. No. 88-7, 5-23-1988]
Every person receiving any payment for lodging with respect
to which a tax is levied under this article shall collect the amount
of such tax so imposed from the transient on whom such tax is levied
or from the person paying for such lodging at the time payment for
such lodging is made. The taxes required to be collected under this
section shall be deemed to be held in trust by the person required
to collect such taxes until remitted as required in this article.
[Ord. No. 88-7, 5-23-1988; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
The person collecting any tax as provided in § 27-185 shall make out a report thereof, upon such forms and setting forth such information as the Commissioner of the Revenue may prescribe and require, showing the amount of lodging charges collected and the tax required to be collected, and shall sign and deliver such report to the Treasurer with a remittance of such tax. Such reports and remittances shall be made on or before the 20th day of each month covering the amount of tax collected during the preceding month.
[Ord. No. 88-7, 5-23-1988]
It shall be the duty of every person liable for the collection
and payment to the City of any tax imposed by this article to keep
and to preserve, for a period of two years, such suitable records
as may be necessary to determine the amount of such tax as he may
have been responsible for collecting and paying to the City. The Commissioner
of the Revenue may inspect such records at all reasonable times.
[Ord. No. 88-7, 5-23-1988]
Whenever any person required to collect and pay to the City
a tax under this article shall cease to operate or otherwise dispose
of his business, any tax payable under this article to the City shall
become immediately due and payable; and such person shall immediately
make a report and pay the tax due.
[Ord. No. 88-7, 5-23-1988; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
(a)
If any person shall fail or refuse to remit to the Treasurer the
tax required to be collected and paid under this article within the
time and in the amount specified in this article, there shall be added
to such tax by the Treasurer a penalty in the amount of 5% thereof
if the failure is not for more than 30 days, with an additional 5%
for each additional thirty-day period or fraction thereof during which
the failure continues, not to exceed 25% in the aggregate, and interest
thereon at the rate of 8% per annum, which shall be computed upon
the taxes and penalty from the date such taxes are due and payable.
(b)
In the case of a false or fraudulent report to the Commissioner of
the Revenue with the intent to defraud the City of any tax due under
this article, a penalty of 50% of the tax shall be assessed against
the person required to collect such tax.
[Ord. No. 88-7, 5-23-1988; amended by Ord. No. 2005-4, 2-28-2005; 2-22-2010]
If any person shall fail or refuse to collect the tax imposed
under this article and to make, within the time provided in this article,
the reports and remittances required in this article, the Commissioner
of the Revenue shall proceed to obtain facts and information on which
to base an estimate of the tax due. When any such facts and information
are obtained upon which to base the assessment of any tax payable
by any person who has failed or refused to collect such tax and to
make such report and remittance, the Commissioner shall proceed to
determine and assess against such person such tax, penalty and interest
as provided for in this article and shall notify such person, by registered
mail sent to his last-known place of address, of the amount of such
tax, interest and penalty; and the total amount thereof shall be payable
to the Treasurer within 10 days from the date of the mailing of such
notice.
[Ord. No. 88-7, 5-23-1988]
Any person violating or failing to comply with any of the provisions
of this article shall be deemed guilty of a Class 3 misdemeanor. Each
violation or failure shall constitute a separate offense, but conviction
thereof shall not relieve any such person from the payment, collection
or remittance of the tax as provided in this article.
