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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)
Every owner of a short-term rental shall file a tax return showing tax receipts with respect to each 24-hour period that the short-term rental is utilized by a guest. The returns and remittances shall be filed for each calendar year quarter and shall be due on or before the last day of the first month following the last month of the quarter. The return shall be on a form prescribed by the City Collector. At the time of filing the returns, the owner shall pay over to the Director of Revenue all taxes due for the period to which the tax applies. Any owner who fails to file his or her returns when and as required shall also pay a penalty of 5% of the amount of the tax. In the event that an owner files the required return at the time specified herein but fails to pay the tax or part thereof when due, a penalty of 5% of the amount of unpaid tax shall be added thereto.
(Ord. 23-27, passed 12-12-2023)
All proceeds resulting from the imposition of the tax provided for in this chapter, including penalties and interest, shall be paid into the Treasury of the City and shall be credited to and deposited in the Corporate Fund of the city.
(Ord. 23-27, passed 12-12-2023)
(A) No person shall operate any short-term rental for gain or profit without paying the municipal short-term rental tax. In addition to the penalty provided in § 901.07, in the event the owner fails to remit the tax hereby imposed, the business license issued to him or her by the city shall be subject to suspension or revocation. Revocation of the license shall not bar the city from any civil claims or causes of action that the city may have against the owner for tax revenue due under this chapter.
(B) No person shall violate or refuse to comply with any of the provisions of this chapter, fail to complete, or refuse to allow the inspection of, books and records required to be kept, willfully and knowingly maintain false books or records or falsely report receipts taxed under the provisions of this chapter.
(Ord. 23-27, passed 12-12-2023)
(A) Any owner who shall be found to have violated any of the provisions of this chapter shall be guilty of an offense punishable as follows:
(1) The fine for a first violation is $200;
(2) The fine for a second violation is $500; and
(3) The fine for a third or subsequent violation is $750.
(B) Each day a provision of this chapter is found to have been violated constitutes a separate violation subject to the fine schedule set forth in this section.
(C) Any fines shall be debts due and owing to the city that the city may collect by any means allowed by law, including, but not limited to, filing a lien against the subject property.
(D) The fines provided for herein shall not be construed as limiting the power of a court of competent jurisdiction or an administrative hearing officer to impose other penalties and/or remedies as provided for by law. In addition, an owner found to have violated any provisions of this chapter may be subject to the revocation, suspension, or nonrenewal of his or her license.
(Ord. 23-27, passed 12-12-2023)