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:
The cost of the room, sleeping space, bed, or other facility
in such hotel, and shall not include the cost of any food served or
personal service rendered to the occupants of such room not related
to the cleaning and readying of such room, sleeping space, bed or
other facility for occupancy.
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, or other buildings where rooms
are furnished for a consideration. “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, sleeping space, bed or other 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, sleeping space, bed or
other 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 space or other facility 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.
The tax assessor-collector of the city.
(1986 Code, ch. 4, sec. 7(A); 1993
Code, sec. 1.1203(a))
(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 to such hotel.
(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 educational
purposes, no part of the net earnings of which inures to the benefit
of any private shareholder or individuals.
(d)
Any revenues from a tax in excess of four percent (4%) of the consideration
paid by an occupant of the sleeping room to the hotel may only be
used for the following purposes:
(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, coliseums, civic theaters, museums, and parking
areas or facilities for the parking or storage of motor vehicles or
other conveyances located at or in the immediate vicinity of the convention
center facilities;
(2)
The furnishing of facilities, personnel and materials for the registration
of convention delegates or registrants;
(3)
For advertising for general promotional and tourist advertising of
the city and its vicinity and conducting a solicitation and operating
program to attract conventions and visitors either by the city or
through contracts with persons or organizations selected by the city;
(4)
No more than one percent (1%) of the consideration paid by the occupant
of a sleeping room to a hotel may be used for 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, performances,
execution, and exhibition of these major art forms.
(1986 Code, ch. 4, sec. 7(B); 1993
Code, sec. 1.1203(b))
Every person owning, operating, managing or controlling any
hotel shall collect the tax imposed herein for the city.
(1986 Code, ch. 4, sec. 7(C); 1993
Code, sec. 1.1203(c))
On the last day of the month following each quarterly period,
every person required hereby to collect the tax imposed by this article
shall file a report with the tax collector showing the consideration
paid for all room occupancies in the preceding quarter, the amount
of tax collected on the city’s behalf on such occupancies, and
any other information as the tax collector may reasonably require.
Such person shall pay over the tax due on such occupancies at the
time of filing such report. There shall also be furnished to the tax
collector of the city, at the time of payment of such tax, a copy
of the tax report filed with the state comptroller in connection with
the state hotel occupancy tax.
(1986 Code, ch. 4, sec. 7(D); 1993
Code, sec. 1.1203(d); Ordinance adopting 2017 Code)
The tax 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 or her 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.
(1986 Code, ch. 4, sec. 7(E); 1993
Code, sec. 1.1203(e))
If any person required by the provisions of this article to collect the tax imposed herein, make reports as required herein, and pay to the tax collector the tax imposed herein shall fail to collect such tax, shall fail to file such report, or shall fail to pay such tax, or if such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished in accordance with the general penalty provision found at section 1.01.009.
(1986 Code, ch. 4, sec. 7(F); 1993
Code, sec. 1.1203(f))
If any person required by the provisions of this article to collect the tax imposed herein, or make reports as required herein, and pay to the tax collector the tax 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, such person shall be fined in an amount in accordance with the general penalty provided in section 1.01.009 of this code and shall pay to the tax collector the tax due, together with a penalty of five percent (5%) of the tax due for the first thirty (30) days that the same is not timely filed and an additional five percent (5%) for more than thirty (30) days. Such person shall also forfeit the reimbursement for the cost of collecting the tax.
(Ordinance adopting 1993 Code; 1993
Code, sec. 1.1203(g); Ordinance adopting 2017 Code)
