For the purpose of this article, the following definitions shall
apply unless the context clearly indicates or requires a different
meaning.
The cost of the room, sleeping space, bed or dormitory space
or other facilities in such hotel, and shall not include the cost
of food served or personal services rendered to the occupant not related
to cleaning and readying such room or space for occupancy, and shall
not include any tax assessed for occupancy thereof by any other governmental
agency.
Any building or buildings, trailer, railroad Pullman car
not being utilized for the transportation of travelers, or other facility
in which the public may, for a consideration, obtain sleeping accommodations.
The term shall include hotels, motels, tourist homes, houses or courts,
lodging houses, inns, rooming houses, trailer houses, trailer motels,
railroad Pullman cars parked on a siding or other area and used for
sleeping accommodations not involving the transportation of travelers,
dormitory space where bed space is rented to individuals or groups,
apartments not occupied by “permanent residents” as defined
in this section, and all other facilities where rooms or sleeping
facilities or spaces are furnished for a consideration, but hotel
shall not be defined so as to include hospital, sanitariums or nursing
homes.
The use or possession, or the right to use or possession
of any room, space or sleeping facility in a hotel for any purpose.
Anyone, who, for a consideration, uses, possesses, or has
a right to use or possess any room or rooms, or sleeping space or
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 to occupancy
of any room or rooms or sleeping space or facility in a hotel for
at least 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.
The tax assessor-collector of the city.
(1995 Code of Ordinances, Title III, Chapter 34,
Section 34.30)
(a)
Levy
of Tax; Rate; Exception.
There is hereby levied a tax
upon the occupant 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 percent (7%) of the consideration
paid by the occupant of such room, space or facility to such hotel,
exclusive of other occupancy taxes imposed by other governmental agencies
effective as of April 1, 1996.
(b)
No tax
shall be imposed hereunder upon a permanent resident.
(c)
No tax
shall be imposed hereunder upon an occupant of any room or space rented
from a corporation or association organized and operated exclusively
for religious, charitable or education purposes, no part of the net
earnings of which inures to the benefit of any private share holder
or individual.
(1995 Code of Ordinances, Title III, Chapter 34,
Section 34.31; Ordinance 96-2 adopted 2/27/96)
All revenue derived from the occupancy tax imposed in Section
11.302(a) will only be used for the following:
(1)
The acquisition
of sites for, and the construction, improvement, enlarging, equipping,
repairing, operation and maintenance of, convention center facilities,
including, but not limited to, civic center convention buildings,
auditoriums, coliseums and parking areas or facilities for the parking
or storage of motor vehicles or other conveyances located at or in
the immediate vicinity of convention center facilities.
(2)
The furnishing
of facilities, personnel and materials for the registration of convention
delegates or registrants.
(3)
For advertising
of general promotional and tourist advertising of the city and its
vicinity, and conducting a solicitation and operating program to attract
conventions and visitors either by the city or through contracts with
persons or organizations selected by the city.
(1995 Code of Ordinances, Title III, Chapter 34,
Section 34.32)
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed in Section 11.302 for the city.
(1995 Code of Ordinances, Title III, Chapter 34,
Section 34.33)
(a)
On the
last day of the month following each quarterly period, every person
required in Section 11.302 hereof to collect the tax imposed herein,
shall file a report with the tax assessor-collector, showing the consideration
paid for all room occupancies in the preceding quarter, the amount
of the tax collected on such occupancies, and any other information
as the tax assessor-collector may reasonably require. Such person
shall pay the amount of tax collected from occupants during the period
of the report at the time of filing the report.
(b)
At the
end of each quarter, each hotel shall provide a copy of the quarterly
report filed with the state comptroller to the city.
(1995 Code of Ordinances, Title III, Chapter 34,
Section 34.34; Ordinance adopting Code)
The tax assessor-collector 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.
(1995 Code of Ordinances, Title III, Chapter 34,
Section 34.35)
If any person shall fail to collect the tax imposed herein,
or shall fail to file a report as required herein, or shall fail to
pay to the tax assessor-collector the tax as imposed herein when the
report for payment is due, or shall file a false report, then such
person shall be deemed guilty of a misdemeanor and punished in accordance
with the general penalty provision set forth in Section 1.109 of this
code. In addition, such person who fails to remit the tax imposed
by this article within the time required shall forfeit 5% of the amount
due as a penalty, and after the first 30 days shall forfeit an additional
5% of such tax. Provided, however, that the penalty shall never be
less than $1.00. Delinquent taxes shall draw interest at the rate
of 9% per annum beginning 60 days from the date due on the tax imposed
by this article.
(1995 Code of Ordinances, Title III, Chapter 34,
Section 34.36)
Whoever violates any provisions of this article for which another
penalty is not already herein provided, shall be subject to the penalty
provisions in accordance with the general penalty provision set forth
in Section 1.109 of this code.
(1995 Code of Ordinances, Title III, Chapter 34,
Section 34.99)
