[Ord., 7-6-1987]
This chapter shall be known and cited as the "City of Tahlequah
Hotel/Motel Tax."
[Ord., 7-6-1987]
As used in this chapter, the following words and phrases shall
have the meanings hereinafter set forth:
The City Clerk of the City; provided, if the City has entered
into an agreement with the Oklahoma Tax Commission for the collection
of the tax levied by this chapter, then such phrase shall mean the
Oklahoma Tax Commission.
[Added 1-3-2023 by Ord.
No. 1347-2022]
Any building or buildings, structures, trailer, or other
facility in which the public may, for consideration, obtain sleeping
accommodations in which one or more rooms are in one or several structures.
The term shall include apartments, hotels, motels, tourist homes,
houses or courts, lodging houses, inns, rooming houses, trailer houses,
trailer motels, apartments and sleeping rooms, and all other facilities
where rooms or sleeping accommodation or space is furnished for a
consideration. The term shall not include hospitals, sanitariums or
nursing homes or dormitories at Northeastern State University or other
educational or charitable institutions, unless used for purposes described
herein.
[Amended 1-3-2023 by Ord.
No. 1347-2022]
The use or possession, or the right to the 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 accommodations accompanying
the use and possession of the room or rooms.
A person, who for a consideration, uses, possesses, or has
the right to the use or possession of any room or rooms in a hotel/motel
under any lease, concession, permit, right of access, license to use,
or other agreement.
Any person or entity operating or managing a hotel/motel
in this City, including, but not limited to, the owner, proprietor,
lessee, sublessee, mortgagee in possession, licensee or any other
person otherwise operating such hotel/motel.[2]
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 deductions therefrom whatsoever.
Any return filed or required to be filed as herein provided.
Any room or rooms of any kind in any part or portion of a
hotel/motel 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 used for educational, recreational
or amusement purposes and shall include:
Dance halls;
Cabarets;
Nightclubs;
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;
Concert halls;
Broadcasting studios; and
All other places of similar type of occupancy.
The tax levied pursuant to this chapter.
[Ord., 7-6-1987; amended 1-3-2023 by Ord. No. 1347-2022]
There is hereby levied an excise tax of four percent (4%) of
the gross rental receipts due from or paid by any transient guests
of hotels located within the City.
[Ord., 7-6-1987]
A.
All taxes collected pursuant to the provisions of this chapter shall
be set aside and used for the purpose of encouraging, promoting, fostering
tourism and tourism development in the City, and the sums shall be
applied as follows:
1.
On August 5, 1987, and at the commencement of each fiscal year thereafter,
the City will contract with the Tahlequah Area Chamber of Commerce
whereby the Chamber of Commerce will act as the agent of the City,
in the distribution and use of the funds to be appropriated by the
City derived from the enactment of this chapter and in such endeavor
the Chamber of Commerce shall be considered a quasi-governmental agency
of the City. At the conclusion of the fiscal years, the Chamber of
Commerce shall submit to the City Council a detailed account of the
expenditures of all such funds disbursed as such agent of the City,
and shall make an annual report of such disbursements, and at the
appropriate date prior to the commencement of the fiscal year of the
City, the Chamber of Commerce shall submit its budget proposal for
the coming year wherein the budget request shall be made in conformity
of meeting contractual requirements between the City and the Chamber
of Commerce as its agent; and
2.
Ninety-seven percent (97%) of the net proceeds collected pursuant
to the provisions of this chapter shall be used for the promoting,
solicitation and development of tourism within and for the City. Three
percent (3%) of the funds to be retained by the City to meet necessary
administrative expenses of enforcement of this chapter.
[Ord., 7-6-1987; amended 1-3-2023 by Ord. No. 1347-2022]
Exemptions from the tax levied by this chapter shall be the
same as provided in state law for exemptions from the sales tax levied
by the State of Oklahoma.
[Ord., 7-6-1987]
Any person claiming to be exempt from the tax pursuant to Subsection
7-505A4 of this chapter shall obtain a certificate from the City agent
certifying that the organization, association, or corporation with
which he is affiliated is exempt from the tax. Prior to issuing such
a certificate, the organization, association or corporation shall
certify to the City Clerk in writing that the occupant is its officer,
agent, representative, or employee and that his occupancy of the room
is required in connection with the business or affairs of the organization,
association, or corporation.
[Ord., 7-6-1987]
The operator shall be responsible for the collection of the
tax from the occupant and shall be liable to the City for the tax.
[Ord., 7-6-1987]
It shall be the duty of every operator required to make a return
and pay any tax under this chapter to keep and preserve suitable records
of the gross daily rentals together with other pertinent records and
documents which may be necessary to determine the amount of tax due
hereunder and such other records as will substantiate and prove the
accuracy of such returns. All such records shall remain in the City
and be preserved for a period of three years, unless the City agent,
in writing, has authorized their destruction or disposal at an earlier
date, and shall be open to examination at any time by the City Clerk
or by any of his duly authorized agents. The burden of proving that
a sale was not taxable sale shall be upon the operator who made the
sale.
[Ord., 7-6-1987; amended 1-3-2023 by Ord. No. 1347-2022]
A.
The tax levied hereunder shall be due and payable to the City Clerk
on the first day of each month, except as herein provided, by any
person liable for the payment of any tax due under this chapter. For
the purpose of ascertaining the amount of the tax payable under this
chapter, it shall be the duty of all operators, on or before the 20th
day of each month, to deliver to the City Clerk, upon forms prescribed
and furnished by him, returns, under oath, showing the gross receipts
or gross proceeds arising from rents received from occupancy of hotel
rooms during the preceding calendar month. Such returns shall show
such further information as the City Clerk may require to correctly
compute and collect the tax herein levied. In addition to the information
required on returns, the City Clerk may request and the operator shall
furnish any information deemed necessary for a correct computation
of the tax levied herein. Such operator shall compute and remit to
the City Clerk the required tax due for the preceding calendar month.
The remittance or remittances of the tax shall accompany the returns
herein required. If not paid on or before the 20th of such month,
the tax shall be delinquent from such date. Returns timely mailed
shall be considered time filed. If a return is not timely filed, interest
shall be charged from the date the return should have been filed until
such time as the return is actually filed.
B.
The City Clerk may permit or require returns to be made by shorter
or longer periods and upon such dates as he may specify. The form
of return shall be prescribed by the City Clerk and shall contain
such information as he may deem necessary for the proper administration
of this chapter. The City agent may require amended returns to be
filed within 20 days after notice, which amended return shall contain
the information specified in the notice.
[Ord., 7-6-1987]
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 chapter
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 chapter.
[Ord., 7-6-1987]
The operator shall separately designate, charge, and show all
taxes on all bills, statements, receipts, or any other evidence of
charges or payment of rent for occupancy issued or delivered by the
operator.
[Ord., 7-6-1987]
Where 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
the revenues under this chapter, he may require such operator to file
with the City a bond issued 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, which shall
in no event exceed twice the amount of the sum in controversy. The
operator shall file such bond within five days after receiving such
notice unless within five days the operator shall request in writing
a hearing before the City Council, at which time the necessity and
amount of the bond shall be determined by the City Council. Such determination
shall be final and shall be compiled 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 or any penalties due and for that purpose the
securities may be sold at private or public sale.
[Ord., 7-6-1987]
A.
If a return required by this chapter 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 obtained
and, if necessary, the tax may be estimated on the basis of external
indices, such as:
B.
Written notice of such assessments shall be given to the person liable
for the collection and payment of the tax. Such assessment shall finally
and irrevocably fix and determine the tax, unless the person against
whom it is assessed, within 90 days after the giving of notice of
such assessment, shall apply in writing to the City Council for a
hearing, or unless the City Clerk upon his own initiative shall reassess
the same. 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.
[Ord., 7-6-1987]
A.
The City Clerk shall refund or credit any tax erroneously, illegally
or unconstitutionally collected if written application to the City
Clerk for such refund shall be made within 90 days from the 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 be made by the person upon whom such tax was
imposed and who has actually paid the tax. Such application may also
be made by the person who has collected and paid such tax to the City
Clerk provided that the application is made within 90 days of the
payment by the occupant to the operator, but no refund of money shall
be made to the operator until he has repaid to the occupant the amount
for which the application for the refund is made. The City Clerk,
in lieu of any refund required to be made, may allow credit therefor
on payments due from the applicant.
B.
Upon application for a refund the City Clerk may receive evidence
with respect thereof 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 for a hearing. After such hearing
the City Council shall give written notice of its decision to the
applicant.
[Ord., 7-6-1987]
Notices provided for under this chapter shall be deemed to have
been given when such notice has been delivered personally to the operator
or deposited in the United States mail addressed to the last known
address of the operator.
[Ord., 7-6-1987]
The remedies provided in this chapter shall be exclusive remedies
available to any person for the review of tax liability imposed by
this chapter.
[Ord., 7-6-1987]
A.
The City Clerk is hereby authorized:
1.
To make, adopt and amend rules and regulations appropriate to the
collection of taxes pursuant to this chapter;
2.
To extend for cause shown the time for filing any return for a period
not exceeding 60 days; and, for cause shown, to waive, remit or reduce
penalties or interest;
3.
To delegate his functions 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 chapter; and
5.
To prescribe methods for determining the taxable and nontaxable rents.
[Ord., 7-6-1987]
Every operator shall file with the City Clerk a certificate
of registration in a form prescribed by the City Clerk within 10 days
after August 5, 1987, or in the case of operators commencing business
or opening new hotels after such effective date, within three days
after such commencement of opening. The City agent shall, within five
days after the filing of such certificate issue, without charge, to
each operator, a certificate of authority empowering such operator
to collect the tax from the occupant and duplicates thereof for each
additional hotel. Each certificate or duplicate shall state the hotel
to which it is applicable. Such certificate of authority shall be
permanently displayed by the operator in such manner that it may be
seen and come to the notice of all occupants and persons seeking occupancy.
Such certificates shall be nonassignable and nontransferable and shall
be surrendered immediately to the City Clerk upon the cessation of
business at the hotel or upon its sale or transfer.
[1]
Editor's Note: Former § 7-519, Discount, was repealed 1-3-2023 by Ord. No. 1347-2022.
[Ord., 7-6-1987]
The confidential and privileged nature of the records and files
concerning the administration of tax is legislatively recognized and
declared, and to protect the same the provisions of Section 205 of
Title 68 of the Oklahoma Statutes of the State Sales Tax Code, and
subsections thereof are hereby adopted by reference and made fully
effective and applicable to administration of this chapter as if herein
set forth.
[Ord., 7-6-1987]
The wilful failure or refusal of any operator to make reports
and remittances herein required, or the making of any false or fraudulent
reports for the purpose of avoiding or escaping payment of any tax
or portion thereof rightfully due under this chapter shall be an offense,
and upon conviction is punishable as follows:
The offending taxpayer shall be subject to discontinuance of
City services, revoking of business license permit by the City and
any court costs incurred for enforcement of this chapter.
[Ord., 7-6-1987]
The people of Tahlequah by their approval of this chapter at
the election herein provided, hereby authorize the City Council, by
ordinance duly enacted, to make such administrative and technical
changes or additions in the method and manner of administration and
enforcing this chapter as may be necessary or proper for efficiency
and fairness except that the rate of the tax herein provided nor the
application and use of tax proceeds, shall not be changed without
approval of the qualified voters of the City as provided by law.
[Ord., 7-6-1987; amended 1-3-2023 by Ord. No. 1347-2022]
A.
Three percent of the gross receipts derived from taxes collected
pursuant to this chapter shall be retained by the City for the purpose
of administering and collecting the tax. Should the City enter into
an agreement with the Oklahoma Tax Commission for the collection of
the tax levied by this chapter, any collection assistance fee due
the Commission shall be deducted from such amount.
B.
Should the City enter into an agreement with the Oklahoma Tax Commission
for the collection of the tax levied by this chapter, the provisions
of the Oklahoma Uniform Tax Procedure Code, as amended (68 OS § 601
et seq.), shall control over any conflicting provisions of this chapter.
[Ord., 7-6-1987]
If any tax levied by this chapter becomes delinquent, the person
responsible and liable for such tax shall pay interest on such unpaid
tax at the rate of one and one-half percent (1 1/2%) per month
on the unpaid balance from the date of delinquency until the unpaid
balance is paid in full.
[Ord., 7-6-1987]
In the event a suit in a court of competent jurisdiction is
caused to be filed, either on behalf of or against the City, and the
cause is the direct result of the conditions, stipulations, or requirements
hereinbefore set forth, an amount necessary to pay all legal fees
incurred by the City, as well as fines or penalties imposed against
it, shall be set aside from the monies authorized to be collected
hereby in payment thereof, regardless of whether the cause was for
the purpose of enforcing or defending the provisions of this chapter.
[Ord., 7-6-1987]
The provisions hereof shall be cumulative and in addition to
any and all other taxing provisions of City ordinances.
