The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Assessor-collector
means the city manager, his/her successor, or his/her designated representative.
Consideration
means:
(1) 
The cost of the room in a hotel only if the room is ordinarily used for sleeping;
(2) 
Any fees or charges imposed on an occupant, by the hotel or a third party, to secure the use or possession of the room in such hotel; and
(3) 
The cost of services related to cleaning and readying the room for use or possession, but shall not include the cost of other personal services performed by the hotel for the occupant or the cost of food served by the hotel.
Extended stay occupant
means an individual occupant whose right to the use or possession of a room, and whose actual use or possession of the room, extends for at least thirty (30) consecutive days and where there is no interruption of payment or change in occupant for the period.
Hotel
means any building in which the public may, for a consideration, obtain sleeping accommodations, including, without limitation thereto, hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, or other buildings where rooms are furnished for a consideration, but shall not include hospitals, sanitariums, or nursing homes.
Occupancy
means the use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping, and if such use, possession or right of use or possession at the time such room is provided to each individual occupant under lease, concession, permit, right of access, license, contract or agreement is for a period of less than 30 consecutive days.
Occupant
means anyone who, for a consideration, is entitled to occupancy of any room in a hotel under any lease, concession, permit, right of access, license, contract or agreement.
Person
means any individual, company, corporation or association owning, operating, managing or controlling any hotel.
Quarterly period
means 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.
(Code 1974, § 5-21; Ordinance 1870, § 1, 2-23-10; Ordinance 2193, § 1, 5-22-18; Ordinance 2195, § 1, 6-12-18)
(a) 
There is hereby levied upon the consideration paid for any room or space furnished by any hotel within the city where such cost of occupancy is the rate of $2.00 or more per day, a tax equal to the maximum tax then allowed by law to be assessed and levied by the city upon the consideration paid for the occupancy of such room.
(b) 
This tax does not apply to a person who is an extended stay occupant as defined herein.
(Code 1974, § 5-22; Ordinance 1318, § I, 3-12-98; Ordinance 2193, § 2, 5-22-18; Ordinance 2195, § 2, 6-12-18)
Every person owning, operating, managing or controlling any hotel or who collects payments for the use or possession or for the right to the use or possession of a hotel room or space shall collect the tax imposed by this article for the city at the time that consideration for occupancy is collected.
(Code 1974, § 5-23; Ordinance 2193, § 3, 5-22-18)
On the last day of the month following each quarterly period, every person required by this article to collect the tax imposed in this article shall file a report with the occupancy tax assessor-collector showing the consideration paid for all room occupancies in the preceding quarter, the amount of tax collected on such occupancies, and any other information which the occupancy tax assessor-collector may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report.
(Code 1974, § 5-24)
(a) 
The occupancy tax assessor-collector shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied in this article, 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.
(b) 
If the city brings suit against a person who is in violation of this article, in addition to the amount of any tax owed the city may collect, in accordance with state law, the following:
(1) 
Reasonable attorneys fees;
(2) 
The costs of an audit;
(3) 
A penalty in the maximum amount allowed by state law; and
(4) 
Interest.
(Code 1974, § 5-25; Ordinance 2118, § 1, 8-16-16)
(a) 
If any person required by the provisions of this article to collect the tax imposed in this article, make reports as required in this article, and pay to the occupancy tax assessor-collector the tax as imposed in this article shall fail to collect such tax, file such report, or pay such tax, or if such person shall file a false report, such person shall be deemed guilty of a class C misdemeanor in accordance with section 1-12 of this Code. A person violating a provision of this article is guilty of a separate offense for each day or part of a day during which the violation is committed, continued or permitted, unless otherwise provided.
(b) 
If any person shall fail to file a report as required in this article or shall fail to pay to the occupancy tax assessor-collector the tax as imposed in this article when such report or payment is due, there shall be assessed a penalty of fifteen percent (15%) of the total amount of the tax owed if the tax has been delinquent for at least one complete municipal fiscal quarter. Delinquent taxes shall also draw interest at the rate of ten percent (10%) per annum beginning 60 days from the due date.
(Code 1974, § 5-26; Ordinance 1870, § 2, 2-23-10; Ordinance 2118, § 2, 8-16-16)