The following words, terms and phrases are, for the purpose
of this article, except where the context clearly indicates a different
meaning, defined as follows:
The cost of the room, sleeping space, bed, or other facility
in such 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, sleeping space, bed or
other facility for occupancy.
A building or buildings, trailer or other facility 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, roominghouse, bed and breakfast, and any
accommodation hereinafter described under state law, as amended. The
term does not include:
A hospital, sanitarium, or nursing home;
A dormitory or other housing facility owned or leased and operated
by an institution of higher education or a private or independent
institution of higher education as those terms are defined in state
law, used by the institution for the purpose of providing sleeping
accommodations for persons engaged in an educational program or activity
at the institution; or
An oilfield portable unit, as defined in state law.
For purposes of the imposition of a hotel occupancy tax, "hotel"
includes a short-term rental. "Short-term rental" means the rental
of all or part of a residential property to a person who is not a
permanent resident.
The use or possession, or the right to the use or possession,
of any room or rooms, sleeping space, bed or other facility in a hotel
for any purpose.
Anyone who, for consideration, uses, possesses, or has a
right to use or possess any room or rooms, sleeping space, bed or
other facility in a hotel under any lease, concession, permit, right
of access, license, contract or agreement.
Any occupant who has or shall have the right of occupancy
of any room or rooms or sleeping space or other facility 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.
(Ordinance 16-0701 adopted 7/5/16)
(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
of 7% of the consideration paid by the occupant of such room to such
hotel.
(b)
No tax shall be imposed hereunder upon a permanent resident.
(c)
No tax shall be imposed hereunder upon a corporation or association
organized and operated exclusively for religious, charitable or educational
purposes, no part of the net earnings of which inures to the benefit
of any private shareholder or individual.
(Ordinance 16-0701 adopted 7/5/16)
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed hereby for the city.
(Ordinance 16-0701 adopted 7/5/16)
Every person required hereby to collect the tax imposed by this
article shall file a report with the city secretary showing the consideration
paid for all room occupancies in the preceding quarter, the amount
of tax collected on the city's behalf on such occupancies, and any
other information as the city secretary may reasonably require. Such
person shall pay the tax due on such occupancies at the time of filing
such report. There shall also be furnished to the city secretary,
at the time of payment of such tax, a copy of the tax report filed
with the state comptroller in connection with the state hotel occupancy
tax. Each filer qualifies as a quarterly filer having a reporting
period of a calendar quarter and for such filer the taxes are due
and payable on the 20th day after the end of the calendar quarter.
(Ordinance 16-0701 adopted 7/5/16)
The city secretary 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.
(Ordinance 16-0701 adopted 7/5/16)
If any person required to collect the tax imposed herein, make
reports as required herein, and pay to the city secretary the tax
imposed herein shall fail to pay such tax, or if such person shall
file a false report, such person shall be deemed guilty of a misdemeanor
and upon conviction shall be punished by a fine in accordance with
state law.
(Ordinance 16-0701 adopted 7/5/16)
If any person shall fail to file a report as required herein
or shall fail to pay to the city secretary the tax as imposed herein
when said report or payment is due, he shall forfeit five percent
(5%) of such tax. Provided, however, that the penalty shall never
be less than one dollar ($1.00). Delinquent taxes shall draw interest
at the rate of six percent (6%) per annum beginning sixty (60) days
from the date due.
(Ordinance 16-0701 adopted 7/5/16)
The provisions of this article, as amended, and as may be amended,
shall apply to all territory within the extraterritorial jurisdiction
of the city as the same may exist from time to time, and the same
shall be and is hereby imposed upon all applicable persons within
the extraterritorial jurisdiction of the city.
(Ordinance 16-0701 adopted 7/5/16)
