[Adopted 8-16-2019 by Ord. No. 0819-02]
A. 
There is hereby imposed and assessed a lodging tax at the rate of 3% of the rent for the occupancy of any room or rooms in a hotel, motel, or tourist home located within the boundaries of the City, and as defined in 30 Del. C. § 6101. The payment of the tax shall be the responsibility of the person who is the owner of the property being rented; provided, however, that such person may designate an agent to collect and pay the tax to the City.
B. 
For purposes of this article, the terms "occupancy," "person," and "rent," shall be as defined in § 245-17B.
C. 
Every person receiving any rent on which the lodging tax is imposed under Subsection A shall be obligated to file, or have filed by a designated agent, a lodging tax report form with the City Manager and to pay the City Manager, for use of the City, the amount of lodging tax due the City, as follows: The lodging tax on rent received in any month shall be due and payable on or before the 15th day of the following month.
D. 
The rental tax report form referred to in Subsection C above shall be furnished by the City Manager to the owner of the rental property, or designated agent thereof, at the time of issuance of the license required by § 120-3 of this Code. It is the responsibility of the owner of the rental property to obtain a rental tax report form from the City Manager.
E. 
The contents of the rental tax report form shall be kept confidential by the City as permitted by applicable state and federal law.
F. 
Any person obligated to pay the lodging tax imposed and assessed by this section who fails or refuses to file the required rental tax report form and to remit the lodging tax required to be paid within the time and in the amount specified in Subsections A and B hereof, unless it is shown that such failure is due to reasonable cause, shall be charged, in addition to the amount of lodging tax owed the City, interest thereon at the rate of 1 1/2% per month until such debt is fully paid. If such debt remains unpaid by the time of expiration of the license to rent the accommodations concerning which the lodging tax has not been paid, a renewal lodging license shall not be issued with regard to such property.