Section
901.01 Definitions
901.02 Tax imposed
901.03 Duty to collect tax from guests
901.04 Promulgation of rules and regulations by City Collector
901.05 Inspections by City Collector; obstructions
901.06 Maintenance of books and records
901.07 Tax returns; payment schedule; interest and penalties on unpaid taxes
901.08 Payment of tax into City Treasury
901.09 Violations; revocation of license
901.99 Penalty
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GUEST. A person who rents or occupies a short-term rental.
OWNER. A person holding title or co-title of an abode, dwelling unit, or residence that they may lease as a short-term rental but only in accordance with the terms of this chapter.
SHORT-TERM RENTALS. A residential dwelling unit, including a single-family home in its entirety or an individual room within a single-family home or an accessory structure of a single-family home, townhomes, condominiums, and rooming house dwelling units or any residential dwelling unit included within a building containing two or more residential units, a building containing three or more residential units, or a multi-family building containing four or more units that are rented out using a hosting platform for any short-term rental period.
(Ord. 23-27, passed 12-12-2023)
A tax is hereby levied and imposed upon the use and privilege of leasing, letting, or renting, a short-term rental unit in the city at a rate of 5% of the gross rental receipts from such leasing, letting, or rental. The ultimate incidence and/or liability for payment of said tax shall be in addition to any and all other taxes.
(Ord. 23-27, passed 12-12-2023)
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