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)
The owner of each short-term rental unit shall bear the duty to collect the tax from short-term rental guests and to pay over to the City Collector the tax under procedures prescribed by the City Collector or as otherwise set forth in this chapter. Every person required to collect the tax levied by ordinance shall secure said tax from the guest at the time that such person collects the price, charge, or fee for the short-term rental.
(Ord. 23-27, passed 12-12-2023)
The City Collector, or any person certified by him or her as his or her deputy or representative, may enter the premises of any owner for inspection and examination of books and records for the proper administration of this chapter and enforcement of the collection of the tax imposed. No person shall prevent, hinder, or interfere with the City Collector or his or her duly authorized deputy or representative in the discharge of his or her duties in the enforcement of this chapter.
(Ord. 23-27, passed 12-12-2023)
It shall be the duty of every owner of a short-term rental to keep accurate and complete books and records to which the Director of Revenue shall, at all times, have full access. These books and records will cover the guest register, the amounts collected from guests for use of the short-term rental, and all receipts from the operation of the business. All books and records required by this section shall be retained for at least four years after the end of the calendar year in which they are created.
(Ord. 23-27, passed 12-12-2023)
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