[Code 1991, § 17-286]
The following words, terms and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning:
Any public or private hotel, inn, hostelry, tourist home
or house, tourist camp, tourist cabin, camping grounds, motel, roominghouse
or other lodging place within the City offering lodging, for compensation,
to any transient.
Any room, lodging or space furnished to any transient.
Any person who, for any period of not more than 90 consecutive
days, either at his own expense or at the expense of another, obtains
lodging at any hotel.
[Code 1991, § 17-287; Ord. No. 04-17, 5-11-2004; Ord. No. 07-25, 6-12-2007; Ord.
No. 08-15, 5-27-2008; 5-9-2023 by Ord. No. 23-10[1]]
For every year, beginning July 1 and continuing each year thereafter
unless otherwise changed by the City Council, there is hereby levied
and imposed on each transient a tax equivalent to 8% of the total
amount paid for lodging by or for any such transient to any hotel.
[1]
Editor's Note: This ordinance provided an effective date of
7-1-2023.
[Code 1991, § 17-288]
No tax shall be payable under this article in any of the following
instances:
[Code 1991, § 17-289]
The Commissioner of the Revenue may issue regulations for the
administration and enforcement of this article.
[Code 1991, § 17-290]
A.Â
It shall be the duty of the Commissioner of the Revenue to ascertain
the name of every person in the City liable for the collection of
the tax imposed by this article who fails, refuses or neglects to
collect such tax or to make the reports and remittances required by
this article. The Commissioner of the Revenue may have issued a summons
for such person, and the summons may be served upon such person by
any City police officer in the manner provided by law and the Commissioner
of the Revenue may seek a conviction or other civil remedy, including
injunction, against such person.
B.Â
If any transient refuses to pay the tax imposed by this article,
the person may call upon the Police Department for assistance, and
the investigating officer may, when probable cause exists, issue the
transient a summons returnable to the general district court as provided
by law.
[Code 1991, § 17-291; Ord. No. 00-04, 2-22-2000]
If any person whose duty it is to do so shall fail or refuse
to collect the tax imposed under this article and make timely report
and remittance thereof, the Commissioner of the Revenue shall proceed
in such manner as is practicable to obtain facts and information on
which to base an estimate of the tax due. As soon as the commissioner
has procured whatever facts and information may be obtainable upon
which to base the assessment of any such lodging tax, the commissioner
shall proceed to determine and assess against such person the tax,
penalty and interest provided in this article, and shall notify the
person by certified mail, sent to his last known address, of the amount
of such tax, penalty and interest. The total amount thereof shall
be payable within 10 days after the date such notice is sent.
[Code 1991, § 17-292]
Any person who is required to collect tax under this article
and fails to do so, or who files a return with false statements on
it, shall be guilty of a Class 1 misdemeanor if the amount of the
tax lawfully assessed in connection with the return is more than $1,000.
It shall be a Class 3 misdemeanor if the amount of the tax lawfully
assessed in connection with the return is less than $1,000.
[Code 1991, § 17-293]
Every person receiving any payment for lodging with respect
to the tax imposed under this article shall collect the amount of
such tax 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.
[Code 1991, § 17-294]
The person collecting any tax as provided in § 70-478 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 Commissioner of the Revenue with a remittance of such tax, made payable to the City Treasurer. 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.
[Code 1991, § 17-295]
For the purpose of compensating those responsible for the collection
of the tax imposed by this article, every such person shall be allowed
3% of the amount of the tax due and accounted for in the form of a
deduction on his monthly return, provided the amount due is not delinquent
at the time of payment.
[Code 1991, § 17-297]
It shall be the duty of every person liable for collection and
remittance of the taxes imposed by this article to preserve for a
period of two years records showing all purchases taxable under this
article, the amount charged the purchaser for each such purchase,
the date thereof, the taxes collected thereon and the amount of tax
required to be collected by this article. The Commissioner of the
Revenue shall have the power to examine such records at reasonable
times and without unreasonable interference with the business of such
person, for the purpose of administering and enforcing the provisions
of this article, and to make transcripts of all or any parts thereof.
[Code 1991, § 17-298]
Whenever any person required to collect and remit to the City
the tax imposed by this article shall cease to operate or otherwise
dispose of his business, the tax shall immediately become due and
payable, and the person shall immediately make a report to the Commissioner
of the Revenue with a check made payable to the City Treasurer.
[Code 1991, § 17-299]
No person shall advertise or hold out to the public in any manner,
directly or indirectly, that all or any part of a tax imposed under
this article will be paid or absorbed by that person or by anyone
else, or that the person or anyone else will relieve any transient
of the payment of all or any part of the tax.
