The purpose of this article is to raise money to promote visitors,
tourism and conventions for the city.
(1987 Code, sec. 25-16)
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:
The cost of the room in such hotel, and shall not include
the costs 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, and shall not include any tax assessed for
occupancy thereof by any other governmental agency.
Any building or buildings, trailer 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, or other buildings
where rooms are furnished for a consideration, but “hotel”
shall not be defined so as to include hospitals, sanitariums, or nursing
homes.
The use or possession, or the right to the use or possession,
of any room or rooms 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 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 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.
(1987 Code, sec. 25-17)
There is hereby levied a tax upon the occupancy of any room
or space furnished by any hotel or motel where such cost of occupancy
is at the rate of two dollars ($2.00) or more per day, such tax to
be equal to the maximum percentage of the consideration paid by the
occupant of such room or space to such hotel or motel as may be now
or in the future permitted by the laws of the state.
(1987 Code, sec. 25-18)
(a)
No tax shall be imposed under this article upon a permanent resident.
(b)
No tax shall be imposed under this article upon a corporation or
association organized and operated exclusively for religious, charitable
or educational purposes, in which no part of the net earnings inures
to the benefit of any private shareholder or individual.
(1987 Code, sec. 25-19)
Every person owning, operating, managing or controlling any motel or hotel within the city shall collect the tax imposed in section 11.04.003 for the city.
(1987 Code, sec. 25-20)
On the last day of the month following each quarterly period, every person required in section 11.04.005 to collect the tax imposed herein shall file a report with the city clerk, 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 city clerk may reasonably require. This requirement may be met by submitting a copy of the state hotel-motel occupancy tax quarterly report and any amendment thereto to the city clerk. Such person shall pay the tax due on such occupancies at the time of filing such report.
(1987 Code, sec. 25-21)
The city clerk 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.
(1987 Code, sec. 25-22)
The city will enter into a contract with an agency outside of
the city government to administer the funds made available under this
article and to carry out the purpose of this article.
(1987 Code, sec. 25-23)
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 city clerk the tax as imposed herein, when such report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished as provided in section 1.01.009 of this code. In addition, such a person who fails to remit the tax or violates the reporting provisions imposed by this article within the time required shall forfeit an additional five (5) percent 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 nine (9) percent per annum beginning sixty (60) days from the date due.
(1987 Code, sec. 25-24)
