The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Consideration
means the cost of a 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.
Hotel
means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn or rooming house, but does not include a hospital, sanitarium or nursing home.
Monthly period
means the regular calendar month of the year.
Occupancy
means the use or possession, or the right to the use or possession, of a room in a hotel that is ordinarily used for sleeping.
Occupant
means anyone who, for a consideration, uses, possesses or has a right to use or possess a room in a hotel, that is ordinarily used for sleeping, under any lease, concession, permit, right of access, license, contract or agreement.
Permanent resident
means any occupant who has or shall have the right to occupancy of a room in a hotel, that is ordinarily used for sleeping, for at least 30 consecutive days during the current calendar year or preceding year.
Person
means any individual, company, corporation or association owning, operating, managing or controlling any hotel.
Tax assessor-collector
means the city tax assessor-collector and/or city manager or designee, and/or city treasurer.
(1973 Code, sec. 28-9; 1991 Code, sec. 29-10; Ordinance 97-514, sec. 1, adopted 7/10/97; 2007 Code, sec. 40-10(a); Ordinance adopting 2022 Code)
There is hereby levied a tax upon the cost of occupancy of any room ordinarily used for sleeping, furnished by any hotel, where such cost of occupancy is at a rate of $2.00 or more per day, such tax to be equal to seven percent of the consideration paid by the occupant of such room to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
(1973 Code, sec. 28-9; 1991 Code, sec. 29-10; Ordinance 97-514, sec. 1, adopted 7/10/97; 2007 Code, sec. 40-10(b))
No tax shall be imposed hereunder upon a permanent resident.
(1973 Code, sec. 28-9; 1991 Code, sec. 29-10; Ordinance 97-514, sec. 1, adopted 7/10/97; 2007 Code, sec. 40-10(c))
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 2.08.092 of this division for the city.
(1973 Code, sec. 28-9; 1991 Code, sec. 29-10; Ordinance 97-514, sec. 1, adopted 7/10/97; 2007 Code, sec. 40-10(d))
On or before the 20th day of each month, every person required in section 2.08.094 of this division to collect the tax imposed herein shall file a report with the tax assessor-collector showing the consideration paid for all room or sleeping space occupancies in the preceding month, the amount of tax collected on such occupancies, and any other information as the tax assessor-collector may reasonably require, which reports shall be in writing. Such persons shall pay the tax due on such occupancies at the time of the filing of such report.
(1973 Code, sec. 28-9; 1991 Code, sec. 29-10; Ordinance 97-514, sec. 1, adopted 7/10/97; 2007 Code, sec. 40-10(e))
The tax assessor-collector shall adopt procedures, rules and regulations as are reasonably necessary to effectively collect the tax levied herein, and shall, upon request of any person owning, operating, managing or controlling any hotel, furnish a copy of such procedures, rules and regulations for the guidance of such person and to facilitate the collection of such tax as such collection is required herein. Such procedures, rules and regulations shall be in writing and a copy thereof shall be placed on file with the city manager or designee. The tax assessor and collector shall be permitted to have access to the books and records during reasonable business hours as shall be necessary to enable the tax assessor-collector to determine the correctness of the amount due under the provisions of this division, or to determine whether or not a report has been filed and the amount, if necessary, of taxes due.
(1973 Code, sec. 28-9; 1991 Code, sec. 29-10; Ordinance 97-514, sec. 1, adopted 7/10/97; 2007 Code, sec. 40-10(f); Ordinance adopting 2022 Code)
If any person required by the provisions of this division to collect the tax imposed herein, or make reports as required herein, and pay to the tax assessor-collector the tax imposed herein, shall fail to collect such tax, file such report, or pay such tax, or if any such person shall file a false report, or any such person shall violate any of the provisions of this division, such person shall be deemed guilty of a misdemeanor and shall pay to the tax assessor-collector the tax due, together with a penalty of five percent of the tax due for each 30 days that the same is not timely filed. Delinquent taxes shall earn interest at the rate of six percent per annum beginning 60 days from the due date.
(1973 Code, sec. 28-9; 1991 Code, sec. 29-10; Ordinance 97-514, sec. 1, adopted 7/10/97; 2007 Code, sec. 40-10(g))