[Added 8-31-2006, Ordinance
2006-08]
This article shall be known and cited as the "Weatherford Hotel
Tax Ordinance.".
[Added 8-31-2006, Ordinance
2006-08; amended 1-31-2020 by Ord. No. 2020-04]
As used in this article.
As used in this article:
Shall mean the City of Weatherford, Oklahoma;
Shall mean the City Clerk of the City of Weatherford, Oklahoma.
Shall mean any buildings, structures, trailers, or any other
facilities of any kind or nature, in which the public may, for consideration,
obtain sleeping accommodations in which two or more rooms are used
for the accommodation of such guests (regardless of whether such rooms
are located in one or several buildings, structures, trailers or facilities).
The terms shall include hotels, motels, tourists homes, houses or
courts of any kind or nature, lodging houses, inns, rooming houses,
bed and breakfast inns, corporate lodgings, trailer houses, trailer
motels, apartments and sleeping rooms and all other similar facilities
where rooms or sleeping accommodations or space are furnished for
a consideration. The terms shall not include hospitals, sanitariums,
nursing homes or dormitories at Southwestern Oklahoma State University
or other educational or charitable institutions.
Shall mean the use or possession, or the right to use or
possession of any room or rooms in a hotel, or the right to the use
or possession of the furnishings or to the services and accommodation
accompanying the use and possessions of the room or rooms.
Shall mean a person, who for a consideration, uses, possesses,
or has the right to the use or possession of any room or rooms in
hotel under any lease, concession, permit, right to access, license
to use, or other agreement.
Shall mean any and all persons operating a hotel(s) in this
city, including, but not limited to the owner, proprietor, lessee,
sublessee, mortgagee in possession, licenses, or any other person
otherwise operating such hotel.
Shall mean the consideration received for occupancy valued
in money, whether received in money or otherwise, including all receipts,
cash, credits, and property or services of any kind or nature, and
also any amount for which credit is allowed by the operator to the
occupant, without any deduction therefrom whatsoever.
Shall mean any return filed or required to be filed as herein
provided.
Shall mean any room or rooms of any kind in any part or portion
of a hotel which is available for or let out for use or possessed
for any purpose other than a place of assembly. As used herein, "place
of assembly" means a room or space which is capable of being occupied
by 25 or more persons and which is used for educational, recreational
or amusement purposes and shall include dance halls, cabarets, night
clubs, restaurants, any room or space for public or private banquets,
feasts, socials, card parties or weddings, lodge and meeting halls
or rooms, skating rinks, gymnasiums, swimming pools, billiards, bowling
and table tennis rooms, halls or rooms used for public or private
catering purposes, funeral parlors, markets, recreational rooms, concern
halls, broadcasting studios, and all other places of similar type
of occupancy.
Shall mean the tax levied pursuant to this article.
[Added 8-31-2006, Ordinance
2006-08]
There is hereby levied an excise tax of 4% upon the gross proceeds
or gross receipts derived from all rent received for occupancy of
a room or rooms in a hotel in this City except that a tax shall not
be imposed where the rent is less than the rate of $5 per day.
[Added 8-31-2006, Ordinance
2006-08; amended 1-31-2020 by Ord. No. 2020-04]
1.
The following shall be exempt from the tax levied in this article:
a.
Any governmental agency, employee thereof or individual that is exempt
from Oklahoma State and Weatherford City sale taxes shall also be
exempt from the tax levied in this article;
b.
Any public school, college, university or state-accredited private
school when paid directly by the school, provided that its primary
purpose is not carrying on a business for profit;
c.
Any church, when paid directly by the church, provided that its primary
purpose is not carrying on a business for profit; and
d.
Any organization, corporation, or association organized and operated
exclusively for religious, charitable, philanthropic or educational
purposes provided that its primary purpose is not carrying on a trade
or business for profit.
2.
Every operator shall document the basis for which exemptions are
made pursuant to this section on a form provided by the City Clerk,
or if no form is provided, in sufficient detail as to be verified
by the City Clerk.
[Added 8-31-2006, Ordinance
2006-08]
The operator shall separately designate, charge and show the
tax on bills, statements, receipts or any other evidence of charges
or payment of rent or occupancy issued or delivered by the operator.
[Added 8-31-2006, Ordinance
2006-08]
The operator shall be responsible for the collection of the
tax from the occupant and shall be liable to the City for the tax.
[Added 8-31-2006, Ordinance
2006-08]
Every operator shall keep records of every occupancy and of
all rent paid, charged or due thereon, and of the tax payable thereon
in such forms as the City Clerk may by regulations require. Such records
shall be available for inspection and examination at any time upon
written demand by the City Clerk, or a duly authorized agent or employee
of the City and shall be preserved for a period of three years.
[Added 8-31-2006, Ordinance
2006-08]
1.
Every operator shall file with the City Clerk a return of occupancy
and of rents and of the taxes payable thereon for the monthly period
ending the last day of each month of each year. Said report is to
be filed monthly with the City Clerk and is due no later than the
20th day of the month directly following the reporting period, or
on the same date on which City sales taxes are reported and remitted,
whichever occurs last in time.
2.
The form of return may be prescribed by the City Clerk and shall
contain such information as may be deemed necessary for the proper
administration of this article. The City Clerk may require amended
returns to be filed within 20 days after notice and to contain the
information specified in the notice.
[Added 8-31-2006, Ordinance
2006-08]
At the time of filing a return of occupancy and of rents, each
operator shall pay to the City Clerk the taxes imposed by this article
upon the rents included in such return, as well as all other monies
collected by the operator acting or purporting to act under the provisions
of this article. All the taxes for the period for which a return is
required to be filed shall be due from the operator and payable to
the City Clerk on or before the date fixed for the filing of the return
for such period without regard to whether a return is filed or whether
the return which is filed correctly shows the amount of rents and
the taxes due thereon.
[Added 8-31-2006, Ordinance
2006-08]
When the City Clerk believes that any operator is about to cease
business, leave the state, or remove or dissipate assets, or for any
other similar reason he deems it necessary in order to protect revenues
under this article, he may require such operator to file with the
City a bond issue by a surety company authorized to transact business
in this state in such amount as the City Clerk may fix to secure the
payment of any tax or penalties and interest due, or which may become
due from such operator. In the event that the City Clerk determines
that an operator is to file such bond, he shall give notice to such
operator specifying the amount of bond required. The operator shall
file such bond within five days after the giving of such notice unless
within such five days the operator shall request in writing a hearing
before the City Council or its designee, at which the propriety and
amount of the bond shall be determined by the City Council or its
designee. Such determination shall be final and shall be complied
with within 15 days thereafter. In lieu of such bond, securities approved
by the City Clerk, or cash in such amount as he may prescribe, may
be deposited with the City Clerk, who may at any time after five days'
notice to the depositor, apply them to any tax and/or any penalties
due and for the purpose the securities may be sold at private or public
sale.
[Added 8-31-2006, Ordinance
2006-08]
If a return required by the article is not filed, or if a return
when filed is incorrect or insufficient, the amount of tax due shall
be assessed by the City Clerk from such information as may be obtainable
and, if necessary, the tax may be estimated on the basis of external
indices, such as number of rooms, location, scale of rents, comparable
rents, types of accommodations and services, number of employees,
or other factors. Written notice of such assessments shall be sent
to the person liable for the collection and payment of the tax by
certified mail and by personal delivery. Such assessment shall finally
and irrevocably fix and determine the tax:
1.
Unless the person against whom it is assessed, shall apply in writing
to the City Council within 90 days after the City gives notice of
such assessment, for a hearing; or
2.
Unless the City Clerk decides to reassess the same.
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After such hearing, the City Council shall give written notice
of its determination to the person against whom the tax is assessed
and such determination shall be final.
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[Added 8-31-2006, Ordinance
2006-08]
1.
Refund Procedure: The City Clerk shall refund or credit any tax erroneously
collected if written application to the City Clerk for such refund
shall be made within two years from the date of payment thereof. For
like causes, and in the same period, a refund may be so made upon
the initiative and the order of the City Clerk. Whenever a refund
is made, the reasons therefor shall be stated in writing. Such application
may also be made by the person who has collected and paid such tax
to the City Clerk providing that the application is made within two
years of the payment of the occupant to the operator until he has
repaid to the occupant the amount for which the application for refund
is made. The City Clerk in lieu of any refund required to be made,
may allow credit therefor on payment due from the applicant.
2.
Determination and Hearing. Upon application for a refund, the City
Clerk may receive evidence with respect thereto, and make such investigation
as he deems necessary. After making a determination as to the refund,
the City Clerk shall give notice thereof to the applicant. Such determination
shall be final unless the applicant within 90 days after such notice
shall apply in writing to the City Council or its designee for a hearing.
After such hearing, the City Council or its designee shall give written
notice of its decision to the applicant.
[Added 8-31-2006, Ordinance
2006-08]
Notices provided for under this article shall be deemed to have
been given when such notice has been delivered personally to the operator
or sent by United States certified mail, return receipt requested,
to the last known address of the operator.
[Added 8-31-2006, Ordinance
2006-08]
The remedies provided in this article shall be exclusive remedies
available to any operator for the review of tax liability imposed
by this article.
[Added 8-31-2006, Ordinance
2006-08]
In addition to all other powers granted to the City Clerk, the
City Clerk is hereby authorized and empowered:
1.
To make, adopt and amend rules and regulations appropriate to the
carrying out of this article for the purposes thereof;
2.
To extend, for cause shown, the time for filing a return for the
period not exceeding 60 days; and for cause shown to waive, remit
or reduce penalties or interest;
3.
To delegate the functions of the City Clerk hereunder to an assistant
or other employee or employees of the City;
4.
To assess, reassess, determine, revise and readjust the taxes imposed
by this article except the rate of tax; and
5.
To prescribe methods for determining the taxable and nontaxable rents.
[Added 8-31-2006, Ordinance
2006-08]
The City Clerk shall have the authority to administer oaths;
subpoena and require the attendance of witnesses, the production of
books, papers and documents; and take affidavits in relation to any
matter or proceeding in the exercise of the powers and duties of the
City Clerk or the City commission under this article.
[Added 8-31-2006, Ordinance
2006-08]
Every operator shall apply for a collection permit from the
City Clerk in a form prescribed by said City Clerk within 10 days
after the effective date of this article, or in the case of operators
commencing business or opening new hotels after such effective dates,
within three days after such commencement or opening. The City clerk
shall, within five days after such application, issue, without charge,
to each operator a collection permit empowering such operator to collect
the tax from the occupant and duplicates thereof for each additional
hotel. Each collection permit or duplicate shall state the hotel or
motel to which it is applicable. Such collection permits shall be
permanently displayed by the operator in such manner that it may be
seen and comes to the notice of all occupants and person seeking occupancy.
Said permits shall be nonassignable and nontransferable and shall
be surrendered immediately to the City Clerk upon the cessation of
business at the hotel named, or upon its sale, lease, assignment or
transfer.
[Added 8-31-2006, Ordinance
2006-08]
The tax levied by this article shall be due and payable at the
time filing of the returns provided for in this article is required.
All taxes not paid within five days from the time they become due,
shall be delinquent.
[Added 8-31-2006, Ordinance
2006-08]
If any tax levied by this article becomes delinquent, the person
responsible and liable for such tax shall pay interest on such unpaid
tax at the rate of 1 1/2% per month on the unpaid balance from
the date of delinquency. The City may bring a civil suit to enforce
payment of any past due tax levied or assessed pursuant to this article.
[Added 8-31-2006, Ordinance
2006-08]
In order to remunerate an operator for keeping tax records,
filing reports and remitting taxes when due, a 3% discount shall be
allowed on the total taxes paid prior to the time the tax becomes
delinquent. This discount shall not apply to delinquent taxes or interest
payments.
[Added 8-31-2006, Ordinance
2006-08]
The confidential and privileged nature of the records and files
concerning the administration of the Hotel Tax is legislatively recognized
and declared, and to protect the same, the provisions of 68 O.S. § 205
of the State Sales Tax Code, and each subsection thereof, are hereby
adopted by reference and made fully effective and applicable to administration
of the Weatherford Hotel Tax as if herein set forth.
[Added 8-31-2006, Ordinance
2006-08]
All taxes collected pursuant to the provisions of this article
shall be deposited in the City of Weatherford Municipal General Fund.
The City may appropriate such funds as the City Commission deems appropriate
for the purposes of encouraging, promoting and fostering tourism within
the City of Weatherford. The City Commission shall appoint an advisory
committee to assist in screening requests for tourism funding. The
advisory committee shall have no less than five members and no more
than seven members, two of whom shall be representatives of the hotel
industry in Weatherford and one of whom shall be a currently serving
City Commissioner.
[Added 8-31-2006, Ordinance
2006-08]
The willful failure or refusal of any operator to make reports
and remittances therein required, or the making of any false and fraudulent
report for the purpose of avoiding or escaping payment of any tax
or portion thereof rightfully due under this article shall be a municipal
offense, and upon conviction thereof the offending operator shall
be subject to fine of not more than $100 including costs, each day
is to be considered a separate offense to be charged severally.
[Added 8-31-2006, Ordinance
2006-08]
The people of the City of Weatherford, Oklahoma, by their approval
of this article at the election herein provided, hereby authorize
the City Council by ordinances duly enacted to make such administrative
and technical changes or additions in the method and manner of administration
and enforcing this article as may be necessary or proper for efficiency
and fairness except that the rate of the tax herein provided shall
not be changed without approval of the qualified electors of the City
as provided by law.
[Added 8-31-2006, Ordinance
2006-08]
The provisions hereof shall be cumulative, and in addition to
any and all other taxing provisions of ordinances of the City.
[Added 8-31-2006, Ordinance
2006-08]
The provisions hereof are hereby declared to be severable, and
if any section, paragraph, sentence or clause of this article is for
any reason held invalid or inoperative by a court of competent jurisdiction,
such decision shall not affect any other section, paragraph, sentence
or clause hereof.
[Added 8-31-2006, Ordinance
2006-08]
This article shall become and be effective on and after the
1st day of April, 2007, subject to approval by a majority of the registered
voters of the City of Weatherford, Oklahoma, voting on same in the
manner prescribed by law. The tax provided in this article shall be
applicable to hotel rooms rented for April 1, 2007, and all subsequent
days.
