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:
Hotel.
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 that term is hereinafter defined, 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 a hospital, sanitarium, nursing home or convalescent home.
Consideration.
The cost of the room, sleeping space, bed or dormitory space or other facilities 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 or space for occupancy, and shall not include any tax assessed for occupancy thereof by any other governmental agency.
Occupancy.
The use or possession, or the right to use or possession, of any room, space, or sleeping space 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.
Person.
Any individual, company, corporation, or association owning, operating, managing or controlling any hotel in the city.
Tax assessor-collector.
The tax assessor-collector of the city.
Quarterly period.
The regular calendar quarter 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.
Permanent resident.
Any occupant who has or shall have the right of 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.
(2001 Code, sec. 11.301)
(a) 
Effective as of February 1, 1998, there is hereby levied a tax upon the occupant of any room or space furnished by any hotel in the city where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax equal to seven percent (7%) or more per day, [sic] 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 the occupancy taxes imposed by any other governmental agency.
(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 shareholder or individual.
(d) 
All revenue derived from the occupancy tax imposed in subsection (a) of this section shall be placed in the general fund of the city and shall 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, exhibit halls, coliseums, and parking areas of 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 and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the city or its vicinity.
(4) 
The encouragement, promotion, improvement, and application of the arts, including music (instrumental and vocal), dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, television, radio, tape and sound recording, and the arts related to the presentation, performance, execution, and exhibition of these major art forms.
(5) 
Historical preservation and restoration projects or activities or advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit preserved historic sites or museums.
(2001 Code, sec. 11.302)
Every person owning, operating, managing or controlling any hotel in the city shall collect the tax imposed in section 11.04.002 hereof for the city.
(2001 Code, sec. 11.303)
On or before the last day of the month immediately following each quarterly period, every person required by section 11.04.003 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. At the end of each quarter, each hotel shall provide a copy of the quarterly report filed with the state comptroller to the city.
(2001 Code, sec. 11.304)
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.
(2001 Code, sec. 11.305)
(a) 
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 said report or payment is due, or shall file a false report, then such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine as provided for in section 1.01.009 of this code. In addition, such person who fails to remit the tax imposed by this article within the time required shall forfeit five percent (5%) of the amount due as a penalty, and after the first thirty (30) days shall forfeit an additional five percent (5%) of such tax. Provided, however, that the penalty shall never be less than five dollars ($5.00). Delinquent taxes shall draw interest at the rate of fifteen percent (15%) per annum beginning sixty (60) days from the date due on the tax imposed by this article.
(b) 
In addition to other available remedies, the city attorney, or any other attorney acting on his or her behalf, may bring suit against a person who is required to collect the tax imposed by this article and pay the collections over to the city and who has failed to file a tax report or pay the tax when due, to collect the tax not paid, or to enjoin the person from operating a hotel or motel in the city until the tax is paid or the report filed.
(2001 Code, sec. 11.306)