[Adopted 8-6-2002 by Ord. No. 5544, effective 10-1-2002 (Art. III,
Ch. III, Section F, of the 1993 Code)]
This article shall be known as the "Uniform
Transient Occupancy Ordinance." The intent and purpose is to impose
a tax upon transient occupancy in any hotel or motel within the City
and to provide a means for the collection thereof.
Except where the context otherwise requires,
the definitions given in this section govern the construction of this
article:
Any structure, or any portion of any structure, which is
occupied or intended or designed for occupancy by transients for dwelling,
lodging or sleeping purposes, and includes any hotel, inn, tourist
home or house, motel, house, rooming house, dormitory, public or private
club, mobile home or house trailer at a fixed location, or other similar
structure or portion thereof.
The use or possession, or the right to the use or possession
of any room or rooms or portion thereof, in any hotel for dwelling,
lodging or sleeping purposes.
The person who is proprietor of the hotel, whether in the
capacity of owner, lessee, sublessee, mortgagee in possession, licensee,
or any other capacity. Where the operator performs his/her functions
through a managing agent of any type or character other than an employee,
the managing agent shall also be deemed an operator for the purposes
of this article and shall have the same duties and liabilities as
his/her principal. Compliance with the provisions of this article
by either the principal or the managing agent shall, however, be considered
to be compliance by both.
Any individual, firm, partnership, joint venture, association,
social club, fraternal organization, joint-stock company, corporation,
estate, trust, business trust, receiver, trustee, syndicate, or any
other group or combination acting as a unit.
The consideration charged, whether or not received, for the
occupancy of space in a hotel valued in money, whether to be received
in money, goods, labor or otherwise, including all receipts, cash,
credits and property and service of any kind or nature, without any
deduction therefrom whatsoever.
Any person who exercises occupancy or is entitled to occupancy
by reason of concession, permit, right of access, license or other
agreement for a period of 30 consecutive calendar days or less, counting
portions of calendar days as full days. Any such person so occupying
space in a hotel shall be deemed to be a "transient" until the period
of 30 days has expired unless there is an agreement in writing between
the operator and the occupant providing for a longer period of occupancy,
or the occupant has paid in advance for over 30 days' occupancy. In
determining whether a person is a transient, uninterrupted periods
of time extending both prior and subsequent to the effective date
of this article may be considered.
For the privilege of occupancy in any hotel,
each transient is subject to and shall pay a tax in the amount of
7% of the rent charged by the operator. Said tax constitutes a debt
owed by the transient to the City which is extinguished only by payment
to the operator or to the City. The transient shall pay the tax to
the operator of the hotel at the time the rent is paid. If the rent
is paid in installments, a proportionate share of the tax shall be
paid with each installment. The unpaid tax shall be due upon the transient's
ceasing to occupy space in the hotel. If for any reason the tax due
is not paid to the operator of the hotel, the Director of Finance
may require that such tax shall be paid directly to the Director of
Finance.
[1]
Editor's Note: This ordinance provided an effective date of
11-1-2023.
A.
No tax shall be imposed upon:
(1)
Any person as to whom, or any occupancy as to which,
it is beyond the power of the City to impose the tax herein provided.
(2)
Any federal or state officer or employee when on official
business.
(3)
Any officer or employee of a foreign government who
is exempt by reason of express provision of federal law or international
treaty.
(4)
Nonprofit organization or governmental bodies or agencies
that provide shelter to the homeless. Organizations must submit required
documentation and obtain an exemption letter and renew the exemption
letter prior to July 1 in each year for the period of July 1 through
June 30 of the following year.
[Amended 5-20-2003]
B.
No exemption shall be granted except upon a claim
therefor made at the time rent is collected upon a form prescribed
by the Director of Finance.
Each operator shall collect the tax imposed
by this article at the same time as the rent is collected from every
transient. The amount of tax shall be separately stated from the amount
of the rent charged, and each transient shall receive a receipt for
payment from the operator. No operator of a hotel shall advertise
or state in any manner, whether directly or indirectly, that the tax
or any part thereof will be assumed or absorbed by the operator, or
that it will not be added to the rent, or that, if added, any part
will be refunded except in the manner hereinafter provided.
Within 30 days after the effective date of this
article, or within 30 days after commencing business, whichever is
later, each operator of any hotel renting occupancy to transients
shall register said hotel with the Director of Finance and obtain
from him/her a transient occupancy registration certificate to be
at all times posted in a conspicuous place on the premises. Said certificate
shall, among other things, state the following:
A.
The name of the operator;
B.
The address of the hotel;
C.
The date upon which the certificate was issued;
D.
"This transient occupancy registration certificate
signifies that the person named on the face hereof has fulfilled the
requirements of the Uniform Transient Occupancy Tax Ordinance by registering
with the Director of Finance for the purpose of collecting from transients
the transient occupancy tax and remitting said tax to the Director
of Finance. This certificate does not authorize any person to conduct
any unlawful business or to conduct any lawful business in an unlawful
manner, nor to operate a hotel without strictly complying with all
local applicable laws, including, but not limited to, those requiring
a permit from any board, commission, department or office of this
City. This certificate does not constitute a permit."
A.
Each operator shall, on or before the last day of
the month following the close of each calendar quarter, make a return
to the Director of Finance, on forms provided by him/her, of the total
rents charged and received and the amount of tax due for transient
occupancies. At the time the return is filed, the full amount of the
tax due shall be remitted to the Director of Finance. Returns and
payments are due immediately upon cessation of business for any reason.
B.
All taxes collected by operators pursuant to this
article shall be held in trust for the account of the City until payment
thereof is made to the Director of Finance.
A.
Original delinquency. Any operator who fails to remit
any tax imposed by this article within the time required shall pay
a penalty of 10% of the amount of the tax in addition to the amount
of the tax.
B.
Continued delinquency. Any operator who fails to remit
any delinquent remittance on or before a period of 30 days following
the date on which the remittance first became delinquent shall pay
a second delinquency penalty of 10% of the amount of the tax in addition
to the amount of the tax and the ten-percent penalty first imposed.
D.
Interest. In addition to the penalties imposed, any
operator who fails to remit any tax imposed by this article shall
pay interest at the rate of 10% per month or fraction thereof on the
amount of the tax, exclusive of penalties, from the date on which
the remittance first became delinquent until paid.
E.
Penalties merged with tax. Every penalty imposed and
such interest as accrues under the provisions of this section shall
become a part of the tax herein required to be paid.
If any operator shall fail or refuse to collect said tax and to make, within the time provided in this article, any report and remittance of said tax or any portion thereof required by this article, the Director of Finance shall proceed in such manner as he/she may deem best to obtain facts and information on which to base his/her estimate of the tax due. As soon as the Director of Finance shall procure such facts and information as he/she is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he/she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this article. In case such determination is made, the Director of Finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his/her last known address. Such operator may, within 10 days after the serving or mailing of such notice, make application in writing to the Director of Finance for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Director of Finance shall become final and conclusive and immediately due and payable. If such application is made, the Director of Finance shall give not less than five days' written notice in the manner prescribed herein to the operator to show cause at a hearing at a time and place fixed in said notice why said amount specified there should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Director of Finance shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in § 467-46.
Any operator aggrieved by any decision of the
Director of Finance with respect to the amount of such tax, interest
and penalties, if any, may appeal to the City Council by filing a
notice of appeal with the City Clerk within 15 days of the serving
or mailing of the determination of tax due. The Council shall fix
a time and place for hearing such appeal, and the City Clerk shall
give notice in writing to such operator at his/her last known place
of address. The findings of the Council shall be final and conclusive
and shall be served upon the appellant in the manner prescribed above
for service of notice of hearing. Any amount found to be due shall
be immediately due and payable upon the service of notice.
It shall be the duty of every operator liable
for the collection and payment to the City of any tax imposed by this
article to keep and preserve, for a period of three years, all records
as may be necessary to determine the amount of such tax as he/she
may have been liable for the collection of and payment to the City,
which records the Director of Finance shall have the right to inspect
at all reasonable times.
A.
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this article, it may be refunded as provided in Subsections B and C of this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Director of Finance within three years of the date of payment. The claim shall be on forms furnished by the Director of Finance.
B.
An operator may claim a refund or take as credit against
taxes collected and remitted the amount overpaid, paid more than once
or erroneously or illegally collected or received when it is established
in a manner prescribed by the Director of Finance that the person
from whom the tax has been collected was not a transient; provided,
however, that neither a refund nor a credit shall be allowed unless
the amount of the tax so collected has either been refunded to the
transient or credited to rent subsequently payable by the transient
to the operator.
C.
A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in Subsection A, but only when the tax was paid by the transient directly to the Director of Finance, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the Director of Finance that the transient has been unable to obtain a refund from the operator who collected the tax.
D.
No refund shall be paid under the provisions of this
section unless the claimant establishes his/her right thereto by written
records showing entitlement thereto.
Any tax required to be paid by any transient
under the provisions of this article shall be deemed a debt owed by
the transient to the City. Any such tax collected by an operator which
has not been paid to the City shall be deemed a debt owed by the operator
to the City. Any person owing money to the City under the provisions
of this article shall be liable in an action brought in the name of
the City for the recovery of such amount.
