The following words, terms and phrases, for the purpose of this division, except where the content clearly indicates another meaning, are respectively defined as follows:
Consideration.
The cost of the room, sleeping space, bed or dormitory space or other facility in such hotel, and shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying such room for occupancy, and shall not include any tax assessed for occupancy thereof by any other governmental agency.
Hotel.
Any building, buildings, trailer or other facility in which a member or members of 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, dormitory space (regardless of whether the bed space is rented to individuals or groups), apartments and all other facilities where rooms or sleeping facilities or space are furnished for a consideration. The term “hotel” shall not be defined so as to include hospitals, sanitariums or nursing homes.
Occupancy.
The use or possession or the right to use or possession of any room, space or sleeping facility in a hotel for any purpose.
Occupant.
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.
Permanent resident.
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 thirty (30) consecutive days during the current calendar year or preceding year.
Person.
Any individual, company, corporation or association owning, operating, managing or controlling any hotel.
Quarterly period.
The regular calendar quarter of the year.
Tax assessor and collector.
The tax assessor and collector of the city.
(1995 Code, sec. 1.1701; 2009 Code, sec. 11.04.001)
(a) 
There is hereby levied a tax upon the cost of 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 seven (7) percent, beginning October 1, 2006, of the consideration paid by the occupant of such room, space, or facility to such hotel or motel, exclusive of other occupancy taxes imposed by other governmental agencies.
(b) 
No tax shall be imposed 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 shareholders or individual.
(1995 Code, sec. 1.1702; 2009 Code, sec. 11.04.002)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 2.08.162 of this division for the city.
(1995 Code, sec. 1.1703; 2009 Code, sec. 11.04.003)
(a) 
On or before the last day of the month following each quarterly period, every person required in section 2.08.163 of this division to collect the tax imposed herein shall file a report with the tax assessor and collector showing the consideration paid for all room or sleeping space occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information as the tax assessor and collector may reasonably require, which report shall be in writing. Such persons shall pay the tax due on such occupancies at the time of filing of such report.
(b) 
At the end of each reporting period, the person required to pay the tax shall provide to the city a copy of the report filed with the state comptroller.
(1995 Code, sec. 1.1704; Ordinance adopting 2009 Code; 2009 Code, sec. 11.04.004)
The tax assessor and collector shall adopt such 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 facilitate the collection of such tax as such collection is required herein. Additionally, such person shall file a copy of the quarterly report filed with the state comptroller in connection with the state hotel occupancy tax. Such procedures, rules and regulations shall be in writing and a copy thereof shall be placed on file with the city clerk.
(1995 Code, sec. 1.1705; 2009 Code, sec. 11.04.005)
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 and collector [the tax] as 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 upon conviction be punished by a fine as provided for in the general penalty provision found in section 1.01.009 of this code, and shall pay to the tax assessor and collector the tax due, together with a penalty of five (5) percent of the tax due for each thirty (30) days that the same is not timely filed.
(1995 Code, sec. 1.1706; 2009 Code, sec. 11.04.006)
The proceeds of the hotel occupancy tax levied by this division shall be used by the city council only for purpose of advertising and encouraging the growth of visitor and convention activity in the city, the funds to be disbursed at the direction of the city council by the director of finance; provided, however, that the city shall deposit in the general fund of the city 10 percent of the amount collected under this division.
(1995 Code, sec. 1.1707; 2009 Code, sec. 11.04.007)
The person or entity required to collect the hotel-motel occupancy tax may deduct and withhold from the payment to the city, as reimbursement for the cost of collecting the tax, an amount not to exceed one percent of the amount of tax collected and required to be reported to the city. In the event such person fails to pay the tax on time, or fails to file reports on time, then such one percent shall be forfeited.
(1995 Code, sec. 1.1708; 2009 Code, sec. 11.04.008)