[Adopted 9-1-1972 as Ch. 31, Secs.
31-90 through 31-116, of the 1972 Code; amended
in its entirety 1-7-1997 by Ord. No. 2823]
This article shall become and be effective on
or after June 1, 1997, subject to the approval of the registered voters
of the City of El Reno, Oklahoma, voting on the same in the manner
prescribed by law;[1] provided that upon approval of the voters as required
above, this article shall remain in effect and not be repealed unless
repealed by a majority of the registered voters of the City of El
Reno, Oklahoma, voting to repeal the same in the manner as required
by its approval.
[1]
Editor's Note: This article was approved by
the majority of registered voters at election on 4-1-1997.
This article shall be known and cited as the
"City of El Reno Hotel/Motel Surcharge Ordinance."
As used in this article, the following terms
shall have the meanings indicated:
Any person operating a hotel, motel, bed-and-breakfast, or
recreational vehicle park in this City, including, but not limited
to, the owner, proprietor, lessee, sublessee, mortgagee in possession,
licensee, or any other person otherwise operating such hotel, motel,
bed-and-breakfast or recreational vehicle park.
The consideration received for occupancy valued in money,
whether received in money, or otherwise, including all receipts, cash,
credits, and property or services of any kind of nature, and also
any amount for which credit is allowed by the operator to the occupant,
without any deduction therefrom whatsoever.
Any return filed or required to be filed as herein provided.
Any room or rooms or space of any kind in any part or portion
of a hotel, motel, bed-and-breakfast establishment, or recreational
vehicle (RV) park space, which is available for or let out for use
or possessed for any purpose other than a place of assembly. As used
herein, "place of assembly" means a room or space which is not capable
of being occupied for lodging purposes and which is used for educational,
recreational, or amusement purposes and shall include dance halls;
cabarets; nightclubs; restaurants; any room or space for private banquets,
feasts, socials, card parties, or weddings; lodge and meeting halls
or rooms; skating rinks; gymnasiums; swimming pools; billiards, bowling,
and table tennis rooms; halls or rooms used for public or private
catering purposes; funeral parlors; markets; recreational room; concert
hall; broadcasting studios; and all other places of similar type of
occupancy.
The surcharge levied pursuant to this article.
The Treasurer of the City of El Reno.
[Amended 11-6-2007 by Ord. No. 5024[1]]
Funds collected pursuant to the provisions of
this article shall be set aside and used exclusively as follows:
A.
Sixty percent for the purpose of economic development
and tourism capital projects and the maintenance and marketing thereof;
and
B.
Forty percent for the purpose for tourism promotion,
which shall be defined as:
[1]
Editor's Note: This ordinance stated that
it shall become effective 2-1-2008, subject to the approval of the
registered voters of the City of El Reno. Voters approved this ordinance
at a special election held 1-8-2008.
[Amended 11-6-2007 by Ord. No. 5024[1]]
There is hereby levied an occupancy surcharge
of 4 1/2% of the room rate charged per occupied room per night
upon the service of furnishing rooms/space by hotels, motels, bed-and-breakfast
establishments, and recreational vehicle (RV) parks within the City,
except when the occupant rents the room/space for a period in excess
of 30 days. This surcharge shall be in addition to any existing sales
taxes imposed by the City or state.
[1]
Editor's Note: This ordinance stated that
it shall become effective 2-1-2008, subject to the approval of the
registered voters of the City of El Reno. Voters approved this ordinance
at a special election held 1-8-2008.
Officers, agents, representatives, or employees
of any government, corporation, organization, or association that
is legally exempted from state sales taxation or City sales taxation
and whose occupancy of the room/space is required in connection with
the official business or affairs of such government, corporation,
organization, or association shall be exempt from the surcharge levied
by this article. Any persons or groups renting rooms/spaces directly
related to an organized religious function shall also be exempt.
At the time of reserving or renting a hotel, motel, bed-and-breakfast establishment room(s), or recreational vehicle park space, any person claiming to be exempt from the surcharge pursuant to § 318-57 shall display proof of exemption and tax identification number certifying that the corporation, organization, or association with which he is affiliated is exempt from the surcharge.
The operator shall separately designate, charge,
and show all surcharges on all bills, statements, receipts, or any
other evidence of charges or payment of rent for occupancy issued
or delivered by the operator.
The operator shall be responsible for the collection
of the surcharge from the occupant and shall be liable to the City
for the surcharge.
In order to compensate an operator for keeping
surcharge records, filing reports, and remitting the surcharge when
due, a discount equal to that allowed by the State Tax Commission
for the collection of sales tax shall be allowed upon all surcharges
paid prior to the time they become delinquent.
It shall be the duty of every operator required
to make a return and pay any surcharge under this article to keep
and preserve suitable records of the gross daily rentals together
with other pertinent records and documents which may be necessary
to determine the amount of surcharge due hereunder, and such other
records as will substantiate and prove the accuracy of such returns.
All records shall remain in the City and be preserved for a period
of three years, unless the Treasurer, in writing, has authorized their
destruction or disposal at an earlier date, and shall be open to examination
at any time by the Treasurer or by any of his duly authorized agents.
The burden of proving that a sale was not a surchargeable sale shall
be upon the operator who makes the sale.
A.
The surcharge levied hereunder shall be due and payable
to the Treasurer on the first day of each month, except as herein
provided by any person liable for the payment of each month, to deliver
to the Treasurer, upon forms prescribed and furnished by him, returns,
under oath, showing the total number of rooms/spaces occupied per
night during the preceding calendar month. Such returns shall show
such further information as the Treasurer may require to correctly
compute and collect the surcharge herein levied. In addition to the
information required on returns, the Treasurer may request additional
information, and such additional information shall accompany the returns
herein required. If not paid on or before the 20th of each month,
the surcharge shall be delinquent after such date; provided that no
interest or penalty shall be charged on such return filed on or before
the 20th day of such month.
B.
The Treasurer may permit or require returns to be
made by shorter or longer periods and upon such dates as he may specify.
The form of return shall be prescribed by the Treasurer and shall
contain such information as he may deem necessary for the proper administration
of this article. The Treasurer may require amended returns to be filed
within 20 days after notice, which amended return shall contain the
information specified in the notice.
At the time of filing a return of occupancy
and of rents, each operator shall pay to the Treasurer the surcharge
imposed by this article upon the rents included in such return, as
well as by all other moneys collected by the operator acting or purporting
to act under the provisions of this article.
Where the Treasurer believes that any operator
is about to cease business, leave the state, or remove or dissipate
assets, or for any other similar reason he deems it necessary in order
to protect revenues under this article, he may require such operator
to file with the City a bond issued by a surety company authorized
to transact business in this state in such amount as the Treasurer
may fix to secure the payment of any surcharge or penalties and interest
due, or which may become due, from such operator. In the event that
the Treasurer determines that an operator is to file such bond, he
shall give notice to such operator specifying the amount of bond required,
which shall in no event exceed twice the amount of the sum in controversy.
The operator shall file such bond within five days after receiving
notice unless within such five days the operator shall request in
writing a hearing before the City Council, at which time the necessity
and amount of the bond shall be determined by the City Council. Such
determination shall be final and shall be complied with within 15
days thereafter. In lieu of such bond, securities approved by the
Treasurer or cash in such amount as he may prescribe may be deposited
with the Treasurer, who may, at any time after five days' notice to
the depositor, apply them to any surcharge and/or penalties due, and
for the purpose, the securities may be sold at private or public sale.
If a return required by this article is not
filed, or if a return when filed is incorrect or insufficient, the
amount of surcharge due shall be assessed by the Treasurer from such
information as may be obtainable and, if necessary, the surcharge
may be estimated on the basis of external indices, such as number
of rooms, spaces, location, scale of rents, comparable rents, types
of accommodations and services, number of employees, or other factors.
Written notice of such assessments shall be given to the person liable
for the collection and payment of the surcharge. Such assessment shall
finally and irrevocably fix and determine the surcharge unless the
person against whom it is assessed, within 90 days after the giving
of notice of such assessment, shall apply in writing to the Council
for a hearing or unless the Treasurer, upon his own initiative, shall
reassess the same. After such hearing, the City Council shall give
written notice of its determination to the person against whom the
surcharge is assessed and such determination shall be final.
A.
Procedure. The Treasurer shall refund or credit any
surcharge erroneously, illegally, or unconstitutionally collected
if written application to the Treasurer for such refund shall be made
within 90 days from the date of payment thereof. For like causes and
in the same period, a refund may be made upon the initiative and the
order of the Treasurer. Whenever a refund is made, the reasons therefor
shall be stated in writing. Such application may be made by the person
upon whom such surcharge was imposed and who has actually paid the
surcharge. Such application may also be made by the person who has
collected and paid such surcharge to the Treasurer; provided that
the application is made within 90 days of the payment by the occupant
to the operator, but no refund of money shall be made to the operator
until he has repaid to the occupant the amount for which the application
for refund is made. The Treasurer, in lieu of any refund required
to be made, may allow credit therefor on payments due from the applicant.
B.
Determination and hearing. Upon application for a
refund, the Treasurer may receive evidence with respect thereto, and
make such investigation as he deems necessary. After making a determination
as to the refund, the Treasurer shall give notice of the determination
to the applicant. Such determination shall be final unless the applicant,
within 90 days after such notice, shall apply in writing to the City
Council for a hearing. After such hearing, the City commission shall
give written notice of its decision to the applicant.
Any notice provided for under this article shall
be deemed to have been given when such notice has been delivered personally
to the operator or deposited in the United States mail addressed to
the last known address of the operator.
The remedies provided for under this article
shall be exclusive remedies available to any person for the review
of surcharge liability imposed by this article.
In addition to all other powers granted to the
Treasurer, he is hereby authorized and empowered to:
A.
Make, adopt, and amend rules and regulations appropriate
to the collection of surcharges pursuant to this article.
B.
Extend for cause shown the time for filing any return
for a period not exceeding 60 days; for cause shown, to waive, remit,
or reduce penalties or interest.
C.
Delegate his functions hereunder to an assistant or
other employee or employees of the City.
D.
Assess, reassess, determine, revise, and readjust
the surcharges imposed by this article.
E.
Prescribe methods for determining the surchargeable
and nonsurchargeable rents.
Every operator shall file with the Treasurer
a registration certificate in a form prescribed by such Treasurer
within 10 days after the effective date of this article or, in the
case of operators commencing business or opening new hotels, motels,
bed-and-breakfast establishments, or recreational vehicle (RV) parks
after such effective date, within three days after such commencement
or opening. The Treasurer shall, within five days after the filing
of such certificate, issue without charge to each operator a certificate
of authority empowering such operator to collect the surcharge from
the occupant, and duplicates thereof for each additional hotel, motel,
bed-and-breakfast establishment, and recreational vehicle (RV) park.
Each certificate or duplicate shall state the hotel, motel, bed-and-breakfast
establishment, or recreational vehicle (RV) park to which it is applicable.
Such certificate of authority shall be permanently displayed by the
operator in such manner that it may be seen and come to the notice
of all occupants and persons seeking occupancy. Such certificates
shall be nonassignable and nontransferable and shall be surrendered
immediately to the Treasurer upon the cessation of business at the
hotel, motel, bed-and-breakfast establishment, or recreational vehicle
(RV) park, or upon its sale or transfer.
An amount equal to the discount allowed operators under § 318-61, Administrative discount, of this article shall be retained by the office of the Treasurer for the purpose of administering and collecting the surcharge.
If any surcharge levied by this article becomes
delinquent, the person responsible and liable for such surcharge shall
pay interest on such unpaid surcharge at the rate of 1 1/2% per
month on the unpaid balance from the date of delinquency until such
unpaid balance is paid in full.
The confidential and privileged nature of the
records and files concerning the administration of the surcharge is
legislatively recognized and declared; and to protect the same, the
provisions of 68 O.S. § 205 of the state Sales Tax Code,
and each subsection thereof, are hereby adopted by reference and made
fully effective and applicable to the administration of this article
as if herein set forth.
The willful failure or refusal of any operator to make reports and remittances herein required, or the making of any false or fraudulent report for the purpose of avoiding or escaping payment of any surcharge or a portion thereof rightfully due under this article, or willfully failing or refusing to pay any assessment as described in § 318-66 of this article, shall be an offense against the City; and each day of such offensive action shall constitute a separate offense.
The people of the City, by their approval of
this article, Ordinance No. 2823, at the election herein provided,
hereby authorize the City Council, by ordinance duly enacted, to make
such administrative and technical changes or additions in the method
and manner of administering and enforcing this article as may be necessary
or proper for efficiency and fairness, except that the rate of the
surcharge herein provided shall not be changed without approval of
the qualified voters of the City, as provided by law.
The provisions of this article shall be cumulative
and in addition to any and all other taxing provisions of the City
ordinances.
In the event a suit in a court of competent
jurisdiction is caused to be filed, either on behalf of or against
the City, and such cause is the direct result of the conditions, stipulations,
or requirements hereinbefore set forth, an amount necessary to pay
all legal fees incurred by the City, as well as fines or penalties
imposed against it, shall be set aside from the moneys authorized
to be collected hereby in payment thereof, regardless of whether such
cause was for the purpose of enforcing or defending the provisions
of this article.
