Section:
3.52.010 Short title.
3.52.020 Definitions generally.
3.52.030 Hotel defined.
3.52.040 Occupancy defined.
3.52.050 Transient defined.
3.52.060 Rent defined.
3.52.070 Operator defined.
3.52.080 Imposition - Amount - Where payable.
3.52.090 Persons deemed exempt from tax.
3.52.100 Collection - Advertising that tax payment not required prohibited.
3.52.110 Registration certificate - Generally.
3.52.120 Registration certificate - Transient.
3.52.130 Registration certificate - Nontransient.
3.52.140 Reports and remittances.
3.52.150 Penalties for failure to remit tax when due.
3.52.160 Failure of operator to collect and report tax - Determination of tax by tax administrator - Notice and hearing.
3.52.170 Appeal.
3.52.180 Records to be kept for a period of one year.
3.52.190 Refunds.
3.52.200 Actions by city to collect tax.
3.52.210 Violation of provisions a misdemeanor - Penalties.
3.52.220 Disposition of tax revenues.
Hotel means any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy, by transients for dwelling, lodging or sleeping purposes, and is held out as such to the public and includes, but is not limited to, any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, short-term home-sharing and/or vacation rental unit under thirty-one days, dormitory, public or private club, mobile home or house trailer, at a fixed location, or other similar structure or portion thereof. Short-term home-sharing and/or vacation rental-units consist of home-sharing, where a residential or dwelling unit is shared. in whole or in part, and/or vacation rentals, where the residential or dwelling unit is exclusively used for occupancy as defined in this Chapter.
(Prior code §25.76-2 (Ord. 849 §l (part), Ord. 2512 §2))
Transient means any person who exercises occupancy, or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement, for less than thirty-one consecutive calendar days. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered. Any person occupying space in a hotel shall be deemed a transient until a period of thirty-one days has expired, except in a hotel qualifying as exempt under the provisions of Section 3.52.090.
(Prior code § 25.76-4 (Ord. 849 §1 (part)))
Rent means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, and property and services of any kind or nature, without any deduction therefrom whatsoever; provided, however, that “rent” shall not include lodging furnished in kind to an employee by an employer solely for the convenience of the employer.
(Prior code § 25.76-5 (Ord. 849 §1 (part)))
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