[Adopted 3-4-2024 by Ord. No. 24-02]
A. 
A local lodging tax is hereby levied of 3% of the cost of the rent, in addition to the amount imposed by the state, for any room or rooms in a hotel, motel, or tourist home within the boundaries of the City of Harrington.
B. 
The local lodging tax collected pursuant to this article is the responsibility of the occupant of the room and shall be collected at the time the rent is paid. The operator(s) of the hotel, motel, or tourist home are responsible for the collection of the local lodging tax and the remittance of the taxes to the City of Harrington not later than the 15th day of the month following the month of collection on forms to be presented by the City of Harrington.
C. 
The local lodging tax imposed shall be shown on the billing to the occupant as a separate and distinct item.
D. 
No lodging tax pursuant to this article shall be imposed for the reservations or contracts for lodging executed or completed before the effective date of this article.
A. 
A penalty at the rate of 1.5% per month, or fraction thereof, shall be charged on payments made after the prescribed due date.
B. 
Upon written notice and supporting documentation to the City of Harrington, the City Manager is hereby authorized to abate penalty up to and including the requested amount of abatement, for good cause. The City Manager is not authorized to abate principal.