[Ord. 80-871 (part); prior code § 16.01]
This chapter shall be known and may be cited as the "Hotel/Motel Tax Ordinance of the City of Davenport, Iowa." This chapter is adopted pursuant to the authority of Chapter 422A, Code of Iowa.
[Ord. 91-733 § 1; Ord. 80-871 (part); prior code § 16.01]
There is imposed a hotel and motel tax upon the gross receipts from the renting of any and all rooms, apartments or sleeping quarters in any hotel, motel, inn, public lodging house, rooming house or tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals, except the growth receipts from the renting of sleeping rooms in dormitories and in memorial unions at any university or college located in the City.
The rate of tax shall be in accordance with the following schedule:
A. 
3% for the twelve-month period beginning April 1, 1981;
B. 
4% for the twelve-month period beginning April 1, 1982;
C. 
5% commencing April 1, 1983, and continuing thereafter until amended by ordinance.
D. 
7% commencing January 1, 1992 and continuing thereafter until amended by ordinance.
[Ord. 80-871 (part); prior code § 16.01-3]
"Renting" and "rent," as used in this chapter, means and includes any kind of direct or indirect charge for the use of rooms, apartments or sleeping quarters. However, the tax imposed in this chapter shall not apply to the gross receipts from the renting of a room, apartment or sleeping quarters while rented by the same person for a period of more than thirty-one consecutive days.
[Ord. 80-871 (part); prior code § 16.01-4]
The hotel and motel tax as set forth in this chapter shall be imposed on all gross rent receipts received after April 1, 1981.
[Ord. 80-871 (part); prior code § 16.01-5]
The tax imposed in this chapter shall be remitted by the person or company liable for same to the Iowa State Director of Revenue in the manner required by state law.
[Ord. 80-871 (part); prior code § 16.01-6]
The revenue derived from the tax imposed by this chapter shall be accounted for as follows:
A. 
All revenues received by the City from the imposition of the hotel and motel tax shall be deposited in the general fund of the City.
B. 
At least 50% of the revenue derived from the hotel and motel tax shall be spent for the acquisition of sites for, or constructing, improving, enlarging, equipping, repairing, operating, or maintaining of recreational, convention, cultural or entertainment facilities including but not limited to memorial buildings, halls and monuments, civic center convention buildings, auditoriums, coliseums and parking areas or facilities located at those recreational, convention, cultural or entertainment facilities, or the payment of principal and interest on bonds or other evidence of indebtedness issued by the City for those recreational, convention, cultural or entertainment facilities, or for the promotion and encouragement of tourist and convention business in the City or county and surrounding areas.
C. 
The remaining revenues may be spent by the City for any lawful purpose for which revenues derived from ad valorem taxes may be expended.