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:
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.
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.
means the regular calendar month of the year.
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.
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.
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.
means any individual, company, corporation or association
owning, operating, managing or controlling any hotel.
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))
