As used in this article, the following terms shall have the
respective meanings ascribed to them:
The cost of the room in a hotel, and shall not include the
cost of any food served or personal services rendered to the occupant
of such room not related to the cleaning and readying of such room
for occupancy.
Any building or buildings in which the public may, for consideration,
obtain sleeping accommodations. The term shall include but not be
limited to hotels, motels, bed and breakfast facilities, tourist homes,
houses or courts, lodging houses, inns, rooming houses or other buildings
where rooms are furnished for consideration, but “hotel”
shall not be defined so as to include hospitals, sanitariums or nursing
homes.
The use or possession, or the right to the use or possession,
of any room in a hotel for any purpose.
Any person who, for a consideration, uses, possesses or has
a right to use or possess any room or rooms in a hotel under any lease,
concession, permit, right of access, license, contract or agreement.
Any occupant who has or shall have the right to occupancy
of any room in a hotel for at least thirty (30) consecutive days during
the current calendar year or preceding year.
Any individual, company, corporation or association owning,
operating, managing or controlling any hotel.
The regular calendar quarters of the year, the first quarter
being composed of the months of January, February and March, the second
quarter being the months of April, May and June, the third quarter
being the months of July, August and September, and the fourth quarter
being the months of October, November and December.
(1958 Code, sec. 34-40; Ordinance 93-70, sec. 1, adopted 11/23/93; 1978 Code, sec. 25-50)
(a)
There is hereby levied a tax upon the cost of occupancy of any room
or space furnished by any hotel where such cost of occupancy is at
the rate of two dollars ($2.00) or more per day, such tax to be equal
to seven (7) percent of the consideration paid by the occupant of
such room to such hotel.
(b)
No tax shall be imposed hereunder upon a permanent resident.
(1958 Code, sec. 34-41; Ordinance 77-88, sec. 1, adopted 8/16/77; Ordinance 83-94, sec. 1, adopted 8/30/83; Ordinance 88-33, sec. 1, adopted 4/5/88; 1978
Code, sec. 25-51)
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed in this article for the city.
(1958 Code, sec. 34-42; 1978 Code,
sec. 25-52)
Hotels that owe less than five hundred dollars ($500.00) in
hotel occupancy taxes to the city for any calendar month may report
and remit the tax on the 20th of the month following each calendar
quarter. Hotels which owe more than five hundred dollars ($500.00)
each month must file their hotel tax report and remittance on the
20th of the month following each calendar month in which more than
five hundred dollars ($500.00) is owed. Such hotel shall report and
remit the tax to the city’s cash management division. The required
report must show the consideration paid for all room occupancies in
the preceding month or quarter, the amount of the tax collected on
such occupancies and any other information the city’s cash management
division may reasonably require.
(1958 Code, sec. 34-43; Ordinance 01-079, sec. 1, adopted 10/16/01; 1978 Code, sec. 25-53)
The city manager or his designee shall have the power to make
such rules and regulations as are necessary to effectively collect
the tax levied herein, and shall upon reasonable notice have access
to books and records necessary to enable him to determine the correctness
of any report filed as required by this article and the amount of
taxes due under the provisions of this article.
(1958 Code, sec. 34-44; 1978 Code,
sec. 25-54; Ordinance 07-061, sec.
7, adopted 6/5/07)
If any person shall fail to file a report as required herein
or shall fail to pay the tax as imposed herein when said report or
payment is due, he shall forfeit five (5) percent of the tax amount
due as a penalty, and after the first thirty (30) days he shall forfeit
an additional five (5) percent of such tax; provided, however, the
penalty shall never be less than one dollar ($1.00). Delinquent taxes
shall draw interest at the rate of six (6) percent per annum beginning
sixty (60) days from the date due.
(1958 Code, sec. 34-45; 1978 Code,
sec. 25-55; Ordinance 07-061, sec.
8, adopted 6/5/07)
Those persons who are required to collect the tax imposed herein who report and pay the tax to the city in a timely manner, as required by section 18.03.004 herein, may deduct and withhold from the payment to the city, as reimbursement for the cost of collecting the tax, an amount equal to one (1) percent of the amount of the tax collected and required to be reported to the city. The reimbursement provided for herein shall be forfeited for failure to pay the tax or to file reports in a timely manner as required by section 18.03.004.
(Ordinance 82-11, sec. 1, adopted 1/26/82; 1978 Code, sec. 25-56)
