[CC 1996 §625.010; Ord. No. 1049 §I, 9-8-1998]
Terms used in this Chapter shall have the meanings ascribed
to them in this Section and shall be construed as indicated in this
Section as follows, to wit:
The entire amount of any receipt from the rental of sleeping
accommodations by hotels or motels, excluding all State, Federal and
local taxes, whether paid in cash, credits or property, and without
any deduction or exemption therefrom whatsoever.
Any structure or building, under one (1) management, which
contains rooms furnished for the accommodation or lodging of guests,
with or without meals being so provided, and kept, used, maintained,
advertised or held out to the public as a place where sleeping accommodations
are sought for pay of compensation of transient guests or lodgers
and having more than four (4) bedrooms furnished for the accommodation
of such guests.
A person who contracts in advance for a room in a hotel or
motel for a period more than thirty (30) consecutive days and who
actually remains a guest of the hotel or motel for more than thirty
(30) consecutive days is considered a permanent resident and the rental
or lease receipt from letting the room are not subject to hotel/motel
tax. A permanent resident is not considered synonymous with a permanent
room. Persons who rent or lease accommodations on a permanent basis
to businesses for their employees use are subject to the hotel/motel
tax on the receipts from all the accommodations.
A person who occupies a room in a hotel, motel or tourist
court for thirty (30) consecutive days or less. Any guest who is contractually
obligated to make payment for a period in excess of thirty (30) consecutive
days shall be exempt from tax after thirty (30) consecutive days.
[CC 1996 §625.020; Ord. No. 1049 §II, 9-8-1998]
There is hereby established a convention and tourism fund in
the City. All taxes levied and collected and appropriate pursuant
to this Chapter shall be deposited to the credit of such fund as hereinafter
provided. Such fund shall be used and expended by the City only for
the purpose of promoting conventions and tourism in the City.
[CC 1996 §625.030; Ord. No. 1049 §III, 9-8-1998]
A.Â
In addition to the license fees levied on hotels and motels pursuant to Chapter 605 of this Code, there is hereby levied upon every person engaged in the business of operating and carrying on the business of the operation of a motel or hotel an additional tax of five percent (5%) of the gross daily receipts due from or paid by any transient guests at hotels or motels.
B.Â
The
said tax under this Section shall be remitted to the City Collector
or his/her designee quarterly and shall be due and payable on or before
the twentieth (20th) day of the month for the tax due for the preceding
quarter.
[CC 1996 §625.040; Ord. No. 1049 §IV, 9-8-1998]
A.Â
It
shall be the duty of every person engaged in the business of operating
and carrying on the business of the operation of a motel or hotel
to file with the City Clerk, on forms prescribed by him/her, giving
such information that may be necessary to determine the amounts to
which the tax shall apply for all gross daily rental receipts for
the monthly period, to be submitted with monthly payments.
B.Â
The
City Collector or his/her representative shall have the right at all
reasonable times during business hours to make such examination and
inspection of all books and records of the motel or hotel as may be
necessary to determine the correctness of such reports.
[CC 1996 §625.050; Ord. No. 1049 §V, 9-8-1998]
When a revocation order is issued for non-payment of transient
guest tax by the Board of Aldermen, the business licenses issued by
the City to such delinquent operators shall be deemed null and void
at that point in time. Before the license can be reissued, all such
delinquent hotel/motel taxes, collection charges and penalties must
be paid. A revocation order may not be issued until the hotel/motel
tax is ninety (90) days delinquent.
[CC 1996 §625.060; Ord. No. 1049 §VI, 9-8-1998]
Renewal of the City business license of any person who has been
delinquent in remitting the hotel or motel 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 tax payments of such person during the year preceding renewal.
The bond form shall be subject to the approval of the City Attorney.
[CC 1996 §625.070; Ord. No. 1049 §VII, 9-8-1998]
For each and every month or part thereof any such tax provided
for under this Chapter shall remain unpaid after the same shall become
due and payable, there shall be added to such tax as a penalty one
percent (1%) per month of the amount of such tax and interest not
to exceed two percent (2%) per month on unpaid taxes which shall be
considered delinquent thirty (30) days after the last day of each
quarter. If the tax as provided in this Chapter is not paid by the
last day of the month that said tax is due, the City Clerk or his/her
designee may suspend or revoke the City business license in accordance
with the procedures provided by ordinance for the suspension or revocation
of said licenses or said party. Such suspension or revocation shall
not relieve the obligation to pay tax due or any future tax to become
due. In addition to the penalties provided herein, any person subject
to the provisions of this Chapter who fails to file a statement or
pay the tax or refused to permit inspection of his/her books and records
upon request, or who files a false or fraudulent statement as required
by this Chapter or within the time required by this Chapter, shall,
upon conviction thereof, be fined not less than fifty dollars ($50.00)
nor more than five hundred dollars ($500.00) or imprisonment for not
more than ninety (90) days, or both such fine and imprisonment.
[CC 1996 §625.080; Ord. No. 1049 §VIII, 9-8-1998]
The confidential and privileged nature of the records and the
files concerning the administration of the hotel/motel tax is legislatively
recognized and declared and to protect the same provisions of the
Sales Tax Act is adopted by reference and made fully effective and
applicable to the administration of the hotel/motel tax levied herein
as if set forth in full.
[1]
Editor's Note — The tax set out in this Chapter will
be effective July 1, 1998.
