[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:
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.
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".
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.
