[Added by Ord. No. 1168, 9-6-2011]
Each person engaged in the business of operating a hotel in
the City shall pay an occupation tax in the following listed amounts:
the occupation tax per occupied room per night shall be 5.5% upon
the total consideration charged for occupancy of any space furnished
by any hotel.
[Added by Ord. No. 1168, 9-6-2011]
The term "hotel" shall mean any facility in which the public
may, for a consideration, obtain sleeping accommodations in any space
ordinarily used for accommodations. The term shall include hotels,
motels, tourist hotels, campgrounds, courts, lodging houses, inns,
and nonprofit hotels; but "hotel" shall not be defined so as to include
hospitals, sanitariums, nursing homes, chronic care centers, or dormitories
or facilities operated by an educational institution and regularly
used to house students.
[Added by Ord. No. 1168, 9-6-2011]
a.
OCCUPIED ROOM – The term "occupied room" shall mean any space
ordinarily used for sleeping accommodations and for which any occupant
has, for consideration, obtained the use or possession, or the right
to use or possession, for a period not to exceed 30 continuous days.
The term shall include camping space, trailer space, or recreational
vehicle space. The term does not include a function room such as a
ballroom, banquet room, reception room, or meeting room, provided
it is not used as temporary sleeping accommodations.
b.
The term "occupied room" shall not mean, and no tax imposed by this
article shall be measured by or collected for:
[Added by Ord. No. 1168, 9-6-2011]
The tax imposed by this article may be collected by the hotel
operator from the occupant of each room to which the tax applies.
The tax may be shown as an add-on to the charge for occupancy of the
rooms and shall be collectible at the time the lodging is furnished,
regardless of when the charge for the occupancy is paid. The operator
shall remain responsible for payment of all taxes imposed, whether
or not the taxes are actually collected from the guests.
[Added by Ord. No. 1168, 9-6-2011]
It shall be unlawful for any hotel operator subject to this
article to fail to maintain or fail to make available to the City,
upon 72 hours' notice, written records accurately and completely evidencing
the number of rooms occupied, the dates the rooms are occupied, the
amount of occupation tax due or paid under this article, and such
other information as is required by the City Treasurer. Such records
shall be maintained for a period of three years after the occupation
tax is due.
[Added by Ord. No. 1168, 9-6-2011]
Notwithstanding any contrary provision of this article, the
tax imposed by this article shall be due and payable to the office
of the City Treasurer on the first day of each calendar month next
succeeding the month during which the room was occupied. All taxes
not paid by the 25th day of the month in which they are due and payable
shall be deemed to be delinquent. The operator shall be assessed a
penalty of 10% on all delinquent amounts as well as interest of 1%
per month or fraction thereof from the first of the month in which
such tax becomes due and payable until the date of payment.
[Added by Ord. No. 1168, 9-6-2011]
It is the intent of the City Council that the occupation tax
imposed by this article shall be used for debt service, capital expenditures
or operating expenses for the Ralston Sports and Entertainment Arena
to be constructed near 73rd & "Q" Street and for enhanced promotional
efforts to increase use and occupancy of the said arena.
