Every person, company, corporation or the like or similar persons, groups, or organizations doing business as cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations, or like or similar business supplying accommodations in the city shall pay to the city a transient room tax of three (3) percent of the gross rent for every occupancy of a suite, room or rooms charged and collected by them, and every restaurant, eating house, eatery, dining room, café, snack bar or any other person, company, corporation, group or organization selling food at retail in the city, shall pay to the city a restaurant tax of three (3) percent of the retail sales of food, during the applicable period. Payments shall be made quarterly for periods ending March thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year. The tax shall be due and payable on or before the last day of the month next following the last day of each quarterly period, and shall be submitted with a return on a form furnished by or obtained from the city treasurer setting forth an aggregate amount of gross rentals charged and collected during the preceding quarter for every occupancy to which the transient room tax applies together, or the gross sales of food at retail charged and collected during the preceding quarter by every person, company, corporation, group or organization subject to the restaurant tax, with such other pertinent information as the city treasurer may require.
(Ord. No. 7.82, § 4, 4-6-82; Ord. No. 13.82, § 1, 6-1-82; Ord. No. 17.82, § 2, 8-17-82; Ord. No. 05-07, § 1, 3-20-07; Amd. Ord. No. 14-2022, § I, 9-19-22)
Cross Reference:
Annual audits, § 60.002