[Adopted 10-13-2003]
The following words, terms and phrases, when
used in this article, shall have the meanings ascribed to them in
this section, except where the context clearly indicates a different
meaning:
Any period of 24 hours or portion thereof for which a room
rental charge is made.
Any cubicle, quarters or other space located in any public
or private hotel, motel, boardinghouse, tourist house, travel campground,
or other facility or place of lodging which provides sleeping accommodations
for which a rental fee or other payment is charged to any transient.
Any person who, for a period of not more than 30 days, either
at his own expense or at the expense of another, obtains a rental
room, as defined in this section.
[Amended 6-8-2009; 5-29-2012]
There is hereby imposed and levied by the City
on each transient a tax upon each rental room obtained by such transient.
Beginning on July 1, 2012, the amount of such tax shall be 8% of the
charge made for each such room, or such other amount as thereafter
determined by the City Council by ordinance duly adopted. Such tax
shall be collected from each transient at the time and in the manner
provided in this article.
Every person receiving any payment for a rental
room with respect to which a tax is levied under this article shall
collect the amount of such tax so imposed from the transient on whom
such tax is levied or from the person paying for such rental room
at the time payment for such room is made. The taxes required to be
collected under this section shall be deemed to be held in trust by
the person required to collect such taxes until remitted to the City
as required in this article.
The person collecting any taxes under § 135-52 of this article shall prepare a report thereof upon such forms and setting forth such information as the City Director of Finance prescribes and requires, showing the amount of rental charge collected and the tax required to be collected, and shall sign and deliver such report to the Director of Finance with a remittance of such tax. Such report and remittance shall be made as required by the Director of Finance, which shall be at least once in every thirty-day period and not later than the 15th of the month next following the month in which such tax was collected.
If any person shall fail or refuse to remit
to the Director of Finance the tax required to be collected and paid
under this article within the time and in the amount specified in
this article, there shall be added to such tax a penalty in the amount
of 5% thereof and interest thereon at the rate of 6% per annum, which
shall be computed upon the taxes and penalty from the first day of
the month next following the month in which such taxes are due and
payable.
If any person shall fail or refuse to collect
the tax imposed under this article and to make, within the time provided
in this article, the reports and remittances required in this article,
the Director of Finance shall proceed, in such manner as he deems
best, to obtain facts and information on which to base his estimate
of the tax due. As soon as the Director of Finance shall procure such
facts and information as he is able to obtain upon which to base the
assessment of any tax payable by any person who has failed remittance,
he shall proceed to determine and assess against such person such
tax and penalty and interest provided for in this article and shall
notify such person by registered mail, sent to his last known place
of address, of the amount of such tax and interest and penalty, and
the total amount thereof shall be payable within 10 days from the
date of such notice.
It shall be the duty of every person liable
for the collection and payment to the City of any tax imposed by this
article to keep and to preserve for the period of three years such
suitable records as may be necessary to determine the amount of such
tax as he may be responsible for collecting and paying the City. The
Director of Finance may inspect such records at all reasonable times.
Each violation and each day's continuance thereof
shall constitute a separate offense. Any person violating any provision
of this article shall, upon conviction thereof, be punished by a fine
not to exceed $1,000, and such conviction and payment of fine shall
not relieve any such person from the payment of any tax, penalties
and interest imposed by this article.
