(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL ROOM or MOTEL ROOM. A room within a structure offered to the public for rental on a daily basis and containing facilities for sleeping. One room offered for rental with or without an adjoining bath shall be considered as a single HOTEL OR MOTEL ROOM. The number of HOTEL OR MOTEL ROOMS within a suite shall be computed on the basis of those rooms utilized for the purpose of sleeping.
OWNER. Any person having an ownership interest in or conducting the operation of a hotel or motel room or receiving the consideration for the rental of such hotel or motel room.
PERSON. Any natural person, trustee, court appointed representative, syndicate, association, partnership, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for himself or herself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural in included in any circumstances.
SHORT-TERM RENTAL. An owner-occupied or non-owner-occupied single-family residential abode, including townhomes, condominiums, duplexes and rooming house dwelling units that are either primarily owner-occupied, except for the duration of any short-term rental period of 30 days or less, or are owned but not owner-occupied for the duration of any short-term rental period of 30 days or less, subject to the requirements of §§ 117.50 through 117.56 of this Code.
(B) Tax imposed.
(1) There is hereby levied and imposed a tax of 8% of the rent charged for the privilege and use of renting a hotel or motel room within the city for each 24-hour period or any portion thereof for which a daily room charge is made; provided, however, that the tax shall not be levied and imposed upon any person who works and lives in the same hotel or motel and received living accommodations as compensation for work performed. Beginning on April 1, 2023, there is hereby levied and imposed a tax of 8% of the consideration charged for the privilege and use of a short-term rental within the city.
(2) The ultimate incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, or short-term rental, said person hereinafter referred to as “renter”.
(3) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel, or short-term rental, to secure the tax from the renter of the motel or hotel room, or short-term rental, and to pay over to the City Treasurer or any authorized representative of the city the tax under procedures prescribed by the city, or as otherwise provided in this section.
(1960 Code, § 43-4-2)
(C) Books and records. The City Treasurer, or authorized representative, may enter the premises of any hotel or motel, or short-term rental, for inspection and examination of records in order to effectuate the proper administration of this section, and to assure the enforcement of the collection of tax imposed. It shall be unlawful for any person to prevent, hinder or interfere with the City Treasurer or authorized deputy or representative in the discharge of their duties in the performance of this section. It shall be the duty of every owner to keep accurate and complete books and records to which the City Treasurer, or authorized representative, shall at all times have full access, which records shall include a daily sheet showing:
(1) The number of hotel or motel, or short-term rental, rooms rented during the 24- hour period, including multiple rentals of the same hotel or motel, or short-term rental, room where such shall occur; and
(2) The actual hotel or motel, or short-term rental, tax receipts collected for the date in question.
(1960 Code, § 43-4-3)
(D) Transmittal of tax revenue.
(1) Owner or owners of each hotel or motel, or short-term rental, within the city shall file tax returns showing tax receipts received with respect to each hotel and motel room, or short-term rental, during the previous month. The return shall be due on or before the last day of each succeeding calendar month and the return is to be filed (i.e., return for December tax receipts due on or before the last day of January).
(2) Reporting periods and taxes shall be paid in accordance with the provisions of this section. At the time of filing the tax returns, the owner shall pay to the City Treasurer all taxes due for the period to which the tax return applies.
(3) If, for any reason, any tax is not paid when due, a penalty at the rate of 1-1/2% per 30-day period, or portion thereof, from the date of delinquency shall be added and collected.
(1960 Code, § 43-4-4)
(E) Collection. Whenever any person shall fail to pay any tax as herein provided, the Corporation Counsel shall, upon the request of the City Treasurer bring or cause to be brought an action to enforce the payment of the tax on behalf of the city in any court of competent jurisdiction.
(1960 Code, § 43-4-5)
(F) Proceeds of tax and fines. All proceeds resulting from the imposition of the tax under this section, including penalties, shall be paid into the General Corporate Fund of the city.
(1960 Code, § 43-4-6)
(G) Suspension of licenses. If the Mayor, after hearing held by or for him or her, shall find that any person has willfully avoided payment of the tax imposed by this section, he or she may suspend or revoke all city licenses held by such tax-evader. The owner, manager or operator of the hotel or motel shall have an opportunity to be heard at such hearing to be held not less than five days after notice of the time and place of the hearing to be held, addressed to him or her at his or her last known place of business.
(1960 Code, § 43-4-7)
(Ord. 4775, passed 10-1-1990; Ord. 6996, passed 6-18-2007; Ord. 7893, passed 9-8-2015; Ord. 9127-2023, passed 2-21-2023)