(a) General Procedure and Administration. The administrative procedure for the assessment, collection and refund of the tax authorized by this article shall be established by the City to aid in the efficient administration of the tax and distribution of its proceeds.
(b) Annual Reports by Convention and Visitor's Bureaus. Each year, on or before the fifteenth day of August, every convention and visitor's bureau which receives any appropriation of hotel occupancy tax from the City of Charles Town shall file with the City a statement, including an income statement and balance sheet, showing all amounts of hotel occupancy tax appropriated to the convention and visitor's bureau and all expenditures of hotel occupancy tax made by the convention and visitor's bureau for the prior fiscal year
(c) Proceeds of Tax; Application of Proceeds.
(1) Application of proceeds. The net proceeds of the tax collected and remitted to the taxing authority pursuant to this article shall be deposited into the General Revenue Fund of the City and after appropriation thereof shall be expended only as provided in subsections (c)(2) and (3).
(2) Required expenditures. At least fifty percent (50%) of the net revenue receivable during the fiscal year by the City, pursuant to this article shall be transmitted for the purpose of promotion of conventions and tourism to any convention and visitor's bureau located within the City of Charles Town, and if there be none, then to any convention and visitor's bureau located within Jefferson County and if there be no convention and visitor's bureau located within Jefferson County, then the percentage appropriation required by this subsection shall be appropriated as follows:
A. Any hotel located within the City of Charles Town may apply to the City for an appropriation to such hotel of a portion of the tax authorized by this article and collected by such hotel and remitted to the City, for uses directly related to the promotion of tourism and travel, including advertising, salaries, travel, office expenses, publications and similar expenses. The portion of such tax allocable to such hotel shall not exceed seventy-five percent (75%) of that portion of such tax collected and remitted by such hotel which is required to be expended pursuant to this subsection; provided, that prior to the appropriating of any moneys to such hotel the City shall require submission of, and give approval to, a budget setting forth the proposed uses of such moneys.
B. The balance of the net revenue required to be expended by this section shall be appropriated to the regional travel council serving the area in which the City is located.
(3) Permissible expenditures. After making the appropriation required by subsection (b)(2) hereof, the remaining portion of the net revenues receivable during the fiscal year by the City, pursuant to this article may be expended for one or more of the purposes set forth in this subsection, but for no other purpose. The purposes for which expenditures may be made pursuant to this subsection are as follows:
A. The planning, construction, reconstruction, establishment, acquisition, improvement, renovation, extension, enlargement, equipment, maintenance, repair and operation of publicly owned convention facilities including, but not limited to, arenas, auditoriums, civil centers and convention centers;
B. The payment of principal or interest or both on revenue bonds issued to finance such convention facilities;
C. The promotion of conventions;
D. The construction or maintenance of public parks, tourist information centers and recreation facilities (including land acquisition); or
E. The promotion of the arts.
F. Historic sites;
G. Beautification projects; or
H. Medical care, in an amount not exceeding one hundred thousand dollars, in any county where; (1) There is an urgent necessity to preserve the delivery of acute medical care services; (2) There is an increase in need for acute medical care services directly related to tourism; (3) Recurrent flooding in the county significantly disrupts, on a periodic basis, the delivery of acute medical care services; (4) There is an inadequate economic base within the county from any source other than tourism to preserve the delivery of acute medical care services; (5) There is an inadequate economic base directly related to low population in the county, specifically, a population of less than ten thousand persons according to the census of the year one thousand nine hundred ninety; and (6) There is one and only one hospital within the county; and the county commission makes specific findings, by resolution, that all the foregoing conditions within the county exist. (Passed 12-4-06.)