[Adopted 2-11-2020 by Ord. No. 20-09]
[1]
Editor's Note: Former Art. III, Gross Rental Receipt Tax,
adopted 8-18-2009 by Ord. No. 10-03, as amended, was repealed 2-11-2020 by Ord. No. 20-07.
For the purposes of this article, the following terms shall
have the meanings indicated:
Any person engaged in the business of operating a place where
the public may, for a consideration, obtain sleeping accommodations
and meals and which has at least six permanent bedrooms for the use
of guests, excluding, however, any charitable, educational or religious
institution, summer camp for children, hospital or nursing home.
Any person engaged in the business of furnishing, for a consideration,
transient guests with sleeping accommodations, bath and toilet facilities,
linen service and a place to park an automobile.
Any person other than a permanent resident who, for a consideration,
uses, possesses or has a right to use or possess any room or rooms
in a hotel, motel or tourist home under any lease, concession, permit,
right of access, license or agreement.
Any person other than a permanent resident who, for a consideration,
uses, possesses or has a right to use or possess any room or rooms
in a hotel, motel or tourist home under any lease, concession, permit,
right of access, license or agreement.
Any occupant who has occupied or has the right to occupancy
of any room or rooms in a hotel, motel or tourist home for at least
five consecutive months.
"Person" includes corporations, companies, associations,
firms, partnerships, societies and joint-stock companies, as well
as individuals.
The consideration received for occupancy valued in money,
whether received in money or otherwise, including all receipts, cash
credits and property or services of any kind or nature and also any
amount for which the occupant is liable for the occupancy without
any deduction therefrom whatsoever.
Any person who operates a place where tourists or transient
guests, for a consideration, may obtain sleeping accommodations and
which has at least five permanent bedrooms for the use of tourists
or transient guests, but which does not have cooking facilities for
the use of tourists or transient guests.
There is hereby imposed and assessed a lodging tax at the rate
of 2% of the rent for the occupancy of any room or rooms in a hotel,
motel, or tourist home located within the boundaries of the Town.
The payment of the tax shall be the responsibility of the person who
is the owner of the property being rented; provided, however, that
such person may designate an agent to collect and pay the tax to the
Town.
A.Â
Every person receiving any rent on which the lodging tax is imposed
under this article shall be obligated to file, or have filed by a
designated agent, a lodging tax report form with the Town Manager
and to pay the Town Manager, for use of the Town, the amount of lodging
tax due the Town, as follows: The lodging tax on rent received in
any month shall be due and payable on or before the 15th day of the
following month.
B.Â
The lodging tax report form referred to in this section shall be
furnished by the Town Manager to the owner of the rental property,
or designated agent thereof, at the time of issuance of the annual
license required by this Town Code. It is the responsibility of the
owner of the hotel, motel, or tourist home to obtain a lodging tax
report form from the Town Manager. The contents of the lodging tax
report form shall be kept confidential by the Town as permitted by
applicable state and federal law.
Any person obligated to pay the lodging tax imposed and assessed
by this article who fails or refuses to file the required rental tax
report form or to remit the lodging tax required to be paid within
the time and in the amount specified in this article, unless it is
shown that such failure is due to reasonable cause, shall be charged,
in addition to the amount of lodging tax owed the Town, interest thereon
at the rate of 1Â 1/2% per month until such debt is fully paid.
If such debt remains unpaid by the time of expiration of the license
to rent the accommodations concerning which the lodging tax has not
been paid, a renewal license shall not be issued with regard to such
property.
