[Adopted 6-24-2013 by Ord. No. 2013-12]
For the purpose of Article IV of this chapter, whenever any of the following words, terms, or definitions are used herein, they shall have the meanings ascribed to them in this section:
A room within a structure kept, used or maintained as or
advertised or held out to the public to be in an inn, motel, hotel,
apartment hotel, lodging house, dormitory or place where sleeping,
rooming, office, conference or exhibition accommodations are furnished
for lease or rent, whether with or without meals. One room offered
for rental with or without an adjoining bath shall be considered as
a single hotel or motel room. The number of hotel or motel rooms within
a suite shall be computed on the basis of those rooms utilized for
the purpose of sleeping.
Any person or persons having a sufficient proprietary interest
in conducting the operation of a hotel or motel room or receiving
the consideration for the rental of such hotel or motel room so as
to entitle such person or persons to all or a portion of the net receipts
thereof.
Any natural person, trustee, court-appointed representative,
syndicate, association, partnership, firm, club, company, corporation,
business trust, institution, agent, government corporation, municipal
corporation, district or other political subdivision, contractor,
supplier, vendor, vendee, operator, user or owner, or any officers,
agents, employees or other representative acting either for himself
or for any other person in any capacity, or any other entity recognized
by law as the subject of rights and duties. The masculine, feminine,
singular or plural is included in any circumstances.
A.
There is hereby levied and imposed upon the use and privilege of
renting a hotel or motel room within the City a tax of 5% of the rental
or leasing charge for each such hotel and motel room rented for each
twenty-four-hour period or any portion thereof; provided, however,
that the tax shall not be levied and imposed upon any person to rent
a hotel or motel room for more than seven consecutive days or to a
person who works and lives in the same hotel or motel.
B.
The ultimate incident of and liability for payment of said tax shall
be borne by the person who seeks the privilege of occupying any such
hotel or motel room, said person hereinafter referred to as "renter."
C.
The tax herein levied shall be paid in addition to any and all other
taxes and charges. It shall be the duty of the owner, manager or operator
of every hotel or motel to act as trustee for and on account of the
City, and to secure said tax from the renter of the hotel or motel
room and pay over to the City Clerk said tax under procedures prescribed
by the City Clerk or as otherwise provided in this article.
D.
Every person required to collect the tax levied by this article shall
secure said tax from the renter at the time he collects the rental
payment for the hotel or motel room. Upon the invoice receipt or other
statement or memorandum of the rent given to the renter at the time
of payment, the amount due under the tax provided in this article
shall be stated separately on said documents.
The Clerk of the City may promulgate rules and regulations not
inconsistent with the provisions of this article concerning enforcement
and application of this article. The term "rules and regulations"
includes, but is not limited to, case-by-case determination of whether
or not the tax imposed by this article applies.
The City Clerk, or any person certified as the Clerk's deputy
or representative, may enter the premises of any hotel or motel for
inspection and examination of books and records in order to assure
the proper administration of this article and to assure the enforcement
of the collection of the tax imposed. It shall be unlawful for any
person to prevent, hinder, or interfere with the City Clerk or the
Clerk's duly authorized deputy or representative in the discharge
of his duties and the performance of this article. It shall be the
duty of every owner to keep accurate and complete books and records
to which the City Clerk or the Clerk's deputy or authorized representative
shall at all times have access, which records shall include a daily
sheet showing:
A.
The owner or owners of each hotel or motel within the City shall
file tax returns showing tax receipts received with respect to each
hotel and motel room during each month period commencing on September
1, 2013, and continuing on the first day of every month thereafter
on forms prescribed by the City Clerk. The return shall be due on
or before the 30th day of the calendar month succeeding the end of
the month filing period.
B.
The first taxing period for the purpose of this article shall commence
September 1, 2013, and the tax return and payment for such period
shall be due on or before October 30, 2013. Thereafter, reporting
periods and tax payments shall be in accordance with the provisions
of this article. At the time of filing said tax returns, the owner
shall pay to the City Clerk all taxes due for the period to which
the tax return applies.
C.
In case any person who is required under this article to file a tax
return to the City fails to file a return when and as required under
this article, said person shall pay to the City, in addition to the
amount of tax required to be transmitted, a penalty of 5% of the tax
that said person is required to transmit to the City; provided, however,
that a twenty-percent penalty shall be imposed for any fraudulent
return. In case any person who is required under this article to file
a tax return to the City files a return at the time required but fails
to transmit the tax proceeds, or any portion thereof, to the City
when due, a penalty of 5% of the amount of tax not transmitted to
the City shall be added thereto; provided, however, that the fraudulent
failure to pay such tax shall result in a twenty-percent penalty.
D.
In addition to any penalty for which provision is made in this article,
any amount of tax not transmitted when due shall bear interest at
the rate of 2% per month, or fraction thereof, until fully transmitted.
E.
Any officer or employee of any corporation, which is an owner subject
to the provisions of this article, who has control, supervision or
responsibility of collecting tax proceeds, filing returns and transmitting
collected tax proceeds of the tax imposed by this article and who
willfully fails to file such return or to transmit any tax proceeds
so collected to the City shall be personally liable for any such amounts
collected, including interest and penalties thereon, in the event
that after proper proceedings for the collection of such amount, such
corporation is unable to pay such amounts to the City; and the personal
liability of such officer or employees, as provided herein, shall
survive dissolution of the corporation. For purposes of this subsection,
a person willfully fails to act if he takes any conscious and voluntary
action intending not to perform any of his obligations hereunder,
including, but not limited to, the utilizing of tax proceeds collected
for the City to pay any other corporate obligations.
Whenever any person shall fail to pay any tax as herein provided,
the corporation counsel shall, upon the request of the City Clerk,
bring or cause to be brought an action to enforce the payment of said
tax on behalf of the City in any court of competent jurisdiction.
In the event it becomes necessary for the City to engage an attorney
to enforce the provisions of this article, any person and any owner
having the responsibility to comply with such provisions shall be
liable to the City for attorneys' fees incurred by the City in connection
with such enforcement including, without limitation, attorneys' fees
incurred in connection with negotiation, trial preparation, trial
practice or appellate practice. Such liability for attorney's fees
shall be in addition to any penalties or interest due under this article.
All proceeds resulting from the imposition of the tax under
this article, including penalties, shall be paid into the treasury
of the City and shall be credited to and deposited in the corporate
fund of the City.
If the Mayor, after hearing held by him, shall find that any
person has willfully avoided payment of the tax imposed by this article,
he may suspend or revoke all City licenses held by such tax evader
or may suspend any or all services provided by the City including,
without limitation, water and sanitary sewer service. The owner, manager,
or operator of the hotel or motel shall have an opportunity to be
heard at such hearing to be held not less than five days after notice
of the time and place of the hearing to be held, addressed to him
at his last known place of business. For purposes of this section,
a person willfully avoids payment of the tax if he takes any conscious
and voluntary action intending not to perform any of the obligations
hereunder, including, but not limited to, the utilizing of tax proceeds
collected for the City to pay any other obligations.
A.
Any person found guilty of violating, disobeying, omitting, neglecting
or refusing to comply with, or resisting or opposing, the enforcement
of any of the provisions of this article shall upon conviction thereof
be punished by a fine of not more than $750 for each offense.
B.
A separate and distinct offense shall be regarded as committed each
day upon which said person shall continue any such violation, or permit
any such violation to exist after notification thereof.
The purpose of imposing the above penalties is to ensure the
integrity of the collection process established pursuant to this article.
The amounts collected by the City pursuant to this article shall
be expended by the City solely to promote tourism and conventions
within the City or otherwise to attract nonresident overnight visitors
to the City.
If any section, subsection, subdivision, paragraph, sentence,
clause or phrase in this article, or any part thereof, or application
thereof to any person, firm, corporation, public agency or circumstance,
is for any reason held to be unconstitutional or invalid or ineffective
by any court of competent jurisdiction, such decision shall not affect
the validity or effectiveness of the remaining portions of this article
or any part thereof. It is hereby declared to be the legislative intent
of the City Council that this article would have been adopted had
such unconstitutional or invalid provision, clause, sentence, paragraph,
section, or part thereof not then been included.
