[CC 1996 §625.010; Ord. No. 1049 §I, 9-8-1998]
Terms used in this Chapter shall have the meanings ascribed to them in this Section and shall be construed as indicated in this Section as follows, to wit:
- GROSS DAILY RENTAL RECEIPTS
- The entire amount of any receipt from the rental of sleeping accommodations by hotels or motels, excluding all State, Federal and local taxes, whether paid in cash, credits or property, and without any deduction or exemption therefrom whatsoever.
- HOTEL, MOTEL OR TOURIST COURT
- 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 of compensation of transient guests or lodgers and having more than four (4) bedrooms furnished for the accommodation of such guests.
- PERMANENT RESIDENT
- A person who contracts in advance for a room in a hotel or motel for a period more than thirty (30) consecutive days and who actually remains a guest of the hotel or motel for more than thirty (30) consecutive days is considered a permanent resident and the rental or lease receipt from letting the room are not subject to hotel/motel tax. A permanent resident is not considered synonymous with a permanent room. Persons who rent or lease accommodations on a permanent basis to businesses for their employees use are subject to the hotel/motel tax on the receipts from all the accommodations.
- TRANSIENT GUEST
- A person who occupies a room in a hotel, motel or tourist court for thirty (30) consecutive days or less. Any guest who is contractually obligated to make payment for a period in excess of thirty (30) consecutive days shall be exempt from tax after thirty (30) consecutive days.
[CC 1996 §625.020; Ord. No. 1049 §II, 9-8-1998]
There is hereby established a convention and tourism fund in the City. All taxes levied and collected and appropriate pursuant to this Chapter shall be deposited to the credit of such fund as hereinafter provided. Such fund shall be used and expended by the City only for the purpose of promoting conventions and tourism in the City.
[CC 1996 §625.030; Ord. No. 1049 §III, 9-8-1998]
In addition to the license fees levied on hotels and motels pursuant to Chapter 605 of this Code, there is hereby levied upon every person engaged in the business of operating and carrying on the business of the operation of a motel or hotel an additional tax of five percent (5%) of the gross daily receipts due from or paid by any transient guests at hotels or motels.
The said tax under this Section shall be remitted to the City Collector or his/her designee quarterly and shall be due and payable on or before the twentieth (20th) day of the month for the tax due for the preceding quarter.
[CC 1996 §625.040; Ord. No. 1049 §IV, 9-8-1998]
It shall be the duty of every person engaged in the business of operating and carrying on the business of the operation of a motel or hotel to file with the City Clerk, on forms prescribed by him/her, giving such information that may be necessary to determine the amounts to which the tax shall apply for all gross daily rental receipts for the monthly period, to be submitted with monthly payments.
The City Collector or his/her representative shall have the right at all reasonable times during business hours to make such examination and inspection of all books and records of the motel or hotel as may be necessary to determine the correctness of such reports.
[CC 1996 §625.050; Ord. No. 1049 §V, 9-8-1998]
When a revocation order is issued for non-payment of transient guest tax by the Board of Aldermen, the business licenses issued by the City to such delinquent operators shall be deemed null and void at that point in time. Before the license can be reissued, all such delinquent hotel/motel taxes, collection charges and penalties must be paid. A revocation order may not be issued until the hotel/motel tax is ninety (90) days delinquent.
[CC 1996 §625.060; Ord. No. 1049 §VI, 9-8-1998]
Renewal of the City business license of any person who has been delinquent in remitting the hotel or motel tax for or during three (3) or more months during the year preceding renewal shall be conditioned upon the posting of a bond to secure payment of said taxes during the year of renewal. The amount of the bond shall be equal to the amount of tax payments of such person during the year preceding renewal. The bond form shall be subject to the approval of the City Attorney.
[CC 1996 §625.070; Ord. No. 1049 §VII, 9-8-1998]
For each and every month or part thereof any such tax provided for under this Chapter shall remain unpaid after the same shall become due and payable, there shall be added to such tax as a penalty one percent (1%) per month of the amount of such tax and interest not to exceed two percent (2%) per month on unpaid taxes which shall be considered delinquent thirty (30) days after the last day of each quarter. If the tax as provided in this Chapter is not paid by the last day of the month that said tax is due, the City Clerk or his/her designee may suspend or revoke the City business license in accordance with the procedures provided by ordinance for the suspension or revocation of said licenses or said party. Such suspension or revocation shall not relieve the obligation to pay tax due or any future tax to become due. In addition to the penalties provided herein, any person subject to the provisions of this Chapter who fails to file a statement or pay the tax or refused to permit inspection of his/her books and records upon request, or who files a false or fraudulent statement as required by this Chapter or within the time required by this Chapter, shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) nor more than five hundred dollars ($500.00) or imprisonment for not more than ninety (90) days, or both such fine and imprisonment.
[CC 1996 §625.080; Ord. No. 1049 §VIII, 9-8-1998]
The confidential and privileged nature of the records and the files concerning the administration of the hotel/motel tax is legislatively recognized and declared and to protect the same provisions of the Sales Tax Act is adopted by reference and made fully effective and applicable to the administration of the hotel/motel tax levied herein as if set forth in full.
Editor's Note — The tax set out in this Chapter will be effective July 1, 1998.