The following fees, charges, costs or rates shall not be deemed consideration for occupancy in a transient lodging facility: refundable pet deposits, movie/DVD/VCR fees, cancellation fees, cancellation insurance fees, concierge/stocking fees, mini bar fees, damage/breakage fees, telephone charges, parking, actual costs of goods and services included in "package plans," restaurant and gift shop revenue, complimentary/donations of rooms. All other fees, charges, costs or rates shall be deemed consideration for occupancy in a transient lodging facility, including but not limited to resort fees, Internet fees, cleaning fees, pet cleaning fees, and online booking fees and charges. Any fees, charges, costs or rates not set forth in this section shall be deemed consideration for occupancy in a transient lodging facility subject to the discretion of the finance director.
Package plan revenue must be detailed on the receipts, listing out the room rate and tax separate from anything else that may be included in the price of the package plan, such as lift tickets, dinners, etc. Failure to itemize will result in an assessment of penalties and interest on the entire cost of package plans.
Owners shall not be subject to transient occupancy tax for any fees associated with personal occupancy of their property.
Transient occupancy tax shall be charged to all governmental employees occupying a transient lodging facility except employees of the federal government on official business and in such instances, documentation of travel by a federal government employee on official business must be retained and submitted to the finance director.
(Ord. 935 § 1; Ord. 980 § 1; Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A); Code 1997 § 28A-4)