[R.O. 2006 §155.070; Ord. No. 1417 §I, 7-20-2004]
Terms used in this Article shall have the meanings ascribed to them in these definitions:
GROSS DAILY RENTAL RECEIPTS
All receipts paid by transients from the rental of sleeping accommodations by hotels, motels, bed and breakfast inns and campgrounds whether paid in cash, credits or property and without any deduction or exemption.
HOTEL, MOTEL AND BED AND BREAKFAST INN
Any structure or building which contains rooms furnished for the accommodation or lodging of guests with or without meals being provided and 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 or permanent guests. This definition is intended to include "tourist courts", "bed and breakfast establishments", "campgrounds" and similar facilities but not "hospitals", "nursing homes" or "convalescent centers".
TRANSIENT GUEST
Any person who occupies a room in a hotel or motel for thirty-one (31) consecutive days or less.
[R.O. 2006 §155.080; Ord. No. 1417 §I, 7-20-2004]
In addition to the license fees levied on hotels and motels, the tourism tax is levied upon every person engaged in the business of operating and carrying on the business of the operation of a hotel or motel, an additional license tax in an amount equal to five percent (5%) of gross daily rental receipts derived from transient guests for sleeping accommodations. This tax shall be in addition to any and all other State, Federal and local taxes.
[R.O. 2006 §155.090; Ord. No. 1417 §I, 7-20-2004]
A Tourism Tax Fund is established into which all tourism taxes collected will be deposited. The Tourism Tax Fund shall be used to provide facilities for and promote tourists, conventions and visitors to the City and for any and all things associated therewith to include, but not be limited to, buildings, infrastructure, advertising, recreation facilities, bike paths, parks and other things that would attract or be used to some extent by tourists, conventions or visitors to the City or to make rental payments or pay debt service on leases or other instruments, the proceeds of which were used to provide such facilities.
[R.O. 2006 §155.100; Ord. No. 1417 §I, 7-20-2004]
The tourism tax due shall be paid to the City Finance Department monthly. The tax due for gross daily receipts collected during each month shall be due and payable on or before the last day of the following month.
[R.O. 2006 §155.110; Ord. No. 1417 §I, 7-20-2004]
Every person engaged in the business of operating a hotel or motel shall file monthly reports with the City Finance Officer on forms prescribed by the officer giving such information as may be deemed necessary to determine the amounts to which the license tax shall apply for the monthly period. The monthly reports shall be submitted with the monthly payments.
[R.O. 2006 §155.120; Ord. No. 1417 §I, 7-20-2004]
The City Finance Officer or the officer's 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 hotel or motel as may be necessary to determine the correctness of the reports required.
[R.O. 2006 §155.130; Ord. No. 1417 §I, 7-20-2004]
Renewal of any City business license or liquor license of any person who has been delinquent in remitting the tourism 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 tourism tax due for the year preceding renewal.
[R.O. 2006 §155.140; Ord. No. 1417 §I, 7-20-2004]
For each month or part thereof if any license tax remains unpaid after it shall be due and payable, there shall be added to the tax as a penalty one percent (1%) and interest of two percent (2%) of the amount of the tax for the first (1st) month or part thereof the amount is unpaid and for each and every month thereafter until the same is fully paid. In no case shall the total penalty and interest exceed forty percent (40%) of the tourism tax. If the tax is not paid by the fifth (5th) day after said tax is due, the Finance Officer or the officer's designee may initiate suspension or revocation of the City business license and/or liquor license of the person liable for such tax in accordance with the procedures provided by ordinance for the suspension or revocation of said license. In addition to the penalties and interest provided herein, any person subject to these provisions who fails to file a statement or pay the license tax within the time required or files a false or fraudulent statement shall upon conviction thereof be punished by a fine not exceeding five hundred dollars ($500.00) or by imprisonment not exceeding three (3) months, or by both such fine and imprisonment.
[R.O. 2006 §155.150; Ord. No. 1417 §I, 7-20-2004]
The City shall establish an advisory committee known as the Tourism and Visitor's Advisory Commission made up of persons associated with the tourist industry, citizens, Chamber of Commerce members and City staff to provide advice to the Board of Aldermen as to use of funds in the Tourism Tax Fund.
[R.O. 2006 §155.160; Ord. No. 1417 §I, 7-20-2004]
To the extent allowed by law, the reports required by this policy and records or information generated by inspection and/or examination and any other information or record that would disclose facts or figures about an identifiable hotel or motel which would or could provide information concerning the identified hotel or motel's receipts or occupancy shall not be divulged or be made public and all such records shall be closed.