[R.O. 2006 §620.010; Ord. No. 982, 4-18-2005]
The terms used in this Chapter shall have the meaning ascribed to them in this Section and shall be construed as indicated in this Section.
- GROSS RECEIPTS
- Is based upon the applicable revenue received by the hotel/motel for rental of guest rooms or lodgings.
- HOTEL, LODGE, INN AND MOTEL
- Any structure or building, under one (1) management, which contains rooms furnished for the accommodation or lodging of guests kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests.
- TAX RATE
- The term tax rate or lodging tax is that amount of tax levied on a hotel, motel, inn or lodge based on charges made by the hotel, motel or inn for sleeping accommodations.
- TRANSIENT GUEST
- Any person who occupies a room in a hotel or motel for thirty-one (31) days or less.
[R.O. 2006 §620.020; Ord. No. 982, 4-18-2005]
There is hereby levied a license tax on hotels and motels in an amount equal to five percent (5%) of gross receipts derived from transient guests for sleeping accommodations. This tax shall be in addition to all other taxes which are applicable to hotels and motels. In the event the Board of Aldermen, in their discretion, determined that the tax collected is in excess of the amounts necessary for the purposes set forth in this Chapter, the Board of Aldermen may reduce the percentage of tax to an amount equal to meet the needs and purposes as set forth herein.
[R.O. 2006 §620.030; Ord. No. 982, 4-18-2005]
All revenues received from the lodging tax shall be utilized by the City for promoting the City as a convention, visitor and tourist center.
[R.O. 2006 §620.040; Ord. No. 982, 4-18-2005]
The lodging tax funds shall be used exclusively to promote tourism, conventions and other related activities.
[R.O. 2006 §620.050; Ord. No. 982, 4-18-2005]
No person shall operate a hotel, motel, lodge or inn without a current City business license. Application for such license shall be made to the City Clerk on forms prescribed. Licenses issued under this Chapter shall be issued on a calendar year basis. Applications for license renewals shall be filed in December of each year. The lodging tax due under this Chapter shall be paid to the City Clerk quarterly and shall be payable on or before the thirtieth (30th) day of the following month of the quarter ending.
[R.O. 2006 §620.060; Ord. No. 982, 4-18-2005]
Every person engaged in the business of operating a hotel, motel, lodge or inn shall file with the City Clerk prescribed forms, giving such information as may be necessary to determine the amounts to which the license tax shall apply for the monthly period, to be submitted with monthly payments.
[R.O. 2006 §620.070; Ord. No. 982, 4-18-2005]
The City Clerk or an authorized representative shall have the right at all reasonable times during business hours to make such examination and inspection of the books and records of the licensee as may be necessary to determine the correctness of the reports required by this Chapter.
[R.O. 2006 §620.080; Ord. No. 982, 4-18-2005]
Any person subject to the provisions of this Chapter who fails to obtain a license, file a statement or pay the lodging tax or files a false or fraudulent statement required by this Chapter or within the time required by this Chapter shall, upon conviction thereof, be punished by a fine not exceeding five hundred dollars ($500.00). Any licensee failing to pay the City lodging tax for one (1) full quarter (three (3) months) past the due date shall have their City business license revoked.