[CC 1985 § 22-48; Ord. No. 663 § 3, 8-7-2000; Ord. No. 698, 12-4-2000]
The terms used in this Division shall
have the meaning ascribed to them in this Section and shall be construed
as indicated in this Section.
Are based upon the applicable revenue received by the hotel,
motel, lodge or inn for rental of guest rooms or lodgings.
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.
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.
Any person who occupies a room in a hotel, motel, lodge or
inn for thirty-one (31) days or less.
[CC 1985 § 22-50; Ord. No. 698, 12-4-2000]
There is hereby levied a license
tax on hotels, motels, inns or lodges 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, motels, inns or lodges. Such tax shall be
stated separately from all other charges and taxes.
[CC 1985 § 22-51; Ord. No. 698, 12-4-2000]
All revenues received from the five
percent (5%) lodging tax shall be utilized by the City of St. James
for promoting tourism.
[CC 1985 § 22-52; Ord. No. 698, 12-4-2000]
The lodging tax funds shall be used
exclusively to promote tourism. The City of St. James reserves the
right to collect and retain two percent (2%) of all proceeds of the
lodging tax for operation and maintenance of the lodging tax collection
process. The City of St. James reserves the right to retain fifty
percent (50%) of any amounts collected as penalty and/or interest
for non-payment or late payment of the hotel/motel lodging tax provided
for in this Division.
[CC 1985 § 22-53; Ord. No. 698, 12-4-2000]
The Mayor and City Council shall
appoint a five-person Tourism Commission to recommend for the City
Council to budget how the funds are to be spent. The commission will
be made up of one (1) representative of the hotel and motel industry,
two (2) members active in the tourism industry and two (2) members
of the local business community. All members of the commission must
live within the City limits of St. James.
[CC 1985 § 22-54; Ord. No. 698, 12-4-2000]
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 of St. James on forms prescribed.
The City real estate tax shall be payable on or before the end of
the calendar year of which it is due.
[CC 1985 § 22-55; Ord. No. 698, 12-4-2000]
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.
[CC 1985 § 22-56; Ord. No. 698, 12-4-2000]
The Mayor 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 licenses as may be necessary to determine the correctness of the
reports required by this Division.
[CC 1985 § 22-57; Ord. No. 698, 12-4-2000]
For each month, or part thereof,
any lodging tax provided for under this Division remains unpaid after
the same shall be due and payable, there shall be added to such lodging
tax as a penalty and interest three percent (3%) of the amount of
such lodging tax for the first month or part thereof the same is unpaid,
and for each and every month thereafter three percent (3%) of the
amount of such lodging tax and penalty shall be added until the same
is fully paid. In addition to the penalties provided herein, any person
subject to the provisions of this Division who fails to obtain a license,
file a statement or pay the lodging tax, or files a false or fraudulent
statement, required by this Division or within the time required by
this Division 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.
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.
