The following words, terms and phrases, for the purpose of this division, except where the context clearly indicates another meaning, are respectively defined as follows:
The cost of the room, sleeping space or bed and shall not include the cost of food served or personal services rendered to the occupant not related to cleaning and readying such room for occupancy.
A building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:
A hospital, sanitarium, or nursing home;
A dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution.
The regular calendar month of the year.
The use or possession or the right to the 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 quarters 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.
(Ordinance 659, sec. 1, adopted 9/9/2019)
(a)
There is hereby levied a tax upon the cost of occupancy 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 taxes imposed by other governmental agencies.
(b)
No tax shall be imposed hereunder upon a permanent resident.
(c)
No tax shall be imposed hereunder upon 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.
(Ordinance 659, sec. 2, adopted 9/9/2019; Ordinance adopting 2023 Code)
Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in section 2.04.032 hereof for the city. On or before the 20th day of January, April, July, and October, 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 space occupancies in the immediately preceding quarter and the amount of tax collected on such occupancies. Such persons shall pay the tax due on such occupancies at the time of filing of such report.
(Ordinance 659, sec. 3, adopted 9/9/2019)
The city council 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 a hotel, furnish a copy of such procedures, rules and regulations for the guidance of such person and to facilitate the collection of such tax as such collection is required herein. Such procedures, rules and regulations shall be in writing and a copy thereof shall be placed on file with the city secretary.
(Ordinance 659, sec. 5, adopted 9/9/2019)
The proceeds of the tax levied by this division shall be used only for those purposes allowed by applicable statutes of the state in effect at the time such taxes are collected.
(Ordinance 659, sec. 6, adopted 9/9/2019)
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 city secretary the tax imposed herein, shall fail to collect such tax, file such reports, or pay such tax, or if any person shall file a false report, or any 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 fine in accordance with the general penalty provided in section 1.01.009 of this code and shall pay to the city secretary the tax due, together with a penalty of five percent (5%) of the tax due for each thirty (30) days that the same is not timely filed.
(Ordinance 659, sec. 7, adopted 9/9/2019; Ordinance adopting 2023 Code)