The following words, terms and phrases for the purpose of this
article, except where the context clearly indicates another meaning,
are respectively defined as follows:
The city secretary of the City of Big Lake.
The cost of the room in such hotel only if the room is one
ordinarily used for sleeping, 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 for occupancy.
Any building or buildings 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,
roominghouses 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 right to the use or possession of any room in a hotel
if the room is one ordinarily used for sleeping and if the occupant’s
use, possession, or right to use or possession extends for a period
of less than thirty (30) days.
Anyone, who, for a consideration, uses, possesses, or has
a right to use or possess any room in a hotel if the room is one ordinarily
used for sleeping.
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.
Regular quarterly period corresponding to that period which
tax reports are filed with the state comptroller.
(Ordinance 13-03-05-1 adopted 3/5/13)
(a)
There is hereby levied a tax upon the cost of occupancy of any hotel
where the 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 to such hotel, exclusive
of the occupancy taxes imposed by other governmental agencies.
(b)
No tax shall be imposed hereunder on 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 net earnings of which inures to the benefit of
any private shareholder or individual.
(Ordinance 13-03-05-1 adopted 3/5/13)
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed for the city.
(Ordinance 13-03-05-1 adopted 3/5/13)
On the last day of the month following each quarter, every person
required to collect the tax imposed herein shall file a report with
the city secretary showing the consideration paid for all room or
sleeping place accommodations in the preceding quarter, the amount
of tax collected 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 the report. There
shall also be furnished to the city secretary at the time of payment
of said tax, a copy of the quarterly report filed with the state comptroller
in connection with the state hotel occupancy tax. The city secretary
shall, upon reasonable notice, have access to books and records kept
by any person required to collect the tax imposed herein which may
be necessary to enable the secretary to determine the correctness
of any repost filed as required by this article and the amount of
taxes due under the provisions of this article.
(Ordinance 13-03-05-1 adopted 3/5/13)
The proceeds of the hotel occupancy tax levied by this article
shall be used by the city council only for the purpose of advertising
and encouraging the growth of tourist activity, promotion of the arts
and historical preservation in the city, including financial support
of such organizations and projects which promote this objective; provided,
however, that the city shall deposit in the general fund of the city
1/2 the amount collected under this article.
(Ordinance 13-03-05-1 adopted 3/5/13)
If any person required by the provisions of this article to collect the tax herein imposed, or make reports as required herein, and pay to the city secretary the tax imposed herein, shall fail to collect such tax, file such report, or pay such tax, or if such person shall file a false report, or any such person shall violate any of the provisions of this article, such person shall be deemed guilty of a misdemeanor and upon conviction be punished as prescribed in section 1.01.009 and shall pay to the city secretary the tax due together with a penalty of 5% of the tax due for each 30 days that the same is not timely filed.
(Ordinance 13-03-05-1 adopted 3/5/13)
Any person required by this article to collect hotel occupancy
taxes may deduct and withhold from that person’s payment to
the city, as reimbursement for the cost of collecting the tax, an
amount not to exceed one percent (1%) of the amount of the tax collected
and required to be reported to the city; provided, however, any person
required to pay said tax and file said reports shall forfeit all rights
to reimbursement for failure to pay the tax or file the reports required
by the city on the dates such payments and reports are due.
(Ordinance 13-03-05-1 adopted 3/5/13)
