185.01 Definitions.
185.02 Rate of tax.
185.03 Exemptions.
185.04 Tax to be separately stated and charged.
185.05 Registration.
185.06 Reporting and remitting.
185.07 Penalties and interest.
185.08 Failure to collect and report tax, determination of tax by Administrator.
185.09 Appeal.
185.10 Records.
185.11 Refunds.
185.12 Actions to collect.
185.13 Moneys received, where credited.
185.99 Penalty.
For purposes of this chapter the following words and phrases shall have the following meanings ascribed to them respectively. Other words and phrases shall have the meanings ascribed to them under Chapter 181 of the City of Delphos Codified Ordinances.
(a) “Board of Review” consists of the City Auditor, City Treasurer, City Law Director or his/her legal designee, and the Safety Services Director. The Mayor may appoint replacements to the Board of Review if there is vacancy or if a conflict of interest is present by a Board member.
(b) "Hotel/motel" means any dwelling licensed as such by the State Fire Marshal and kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for pay to transient guests, in which six or more rooms are used for the accommodations of such guests.
(c) “Occupancy” means the use or possession, or the right to the use or possession of any room or rooms or space or portion thereof, in any hotel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of the room or suite of rooms for dwelling, lodging or sleeping purposes.
(d) “Operating” means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, or any other capacity.Where the “operator” performs his functions through a managing agent or any type or character other than an employee, the managing agent shall also be deemed an “operator” for the purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
(e) “Pronoun Use”. He is a masculine pronoun which, whenever it or its derivatives are mentioned, shall include the feminine pronoun “she” and it’s derivatives.
(f) “Rent” means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deductions there from whatsoever.
(g) "Rooming house" means a dwelling occupied by one or more persons in which three or more rooms are kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for pay.
(Ord. 2008-08. Passed 4-22-08.)
(a) Commencing on June 1, 2008, for the purpose of providing revenue for the purposes of economic development, there is levied a tax of three percent (3.0%) on all rents received by a hotel for lodging furnished to transient guests. This tax shall be known as the transient occupancy tax.
(b) This tax constitutes a debt owed by the transient guest to the City which is satisfied only by payment to the operator as trustee for the City, or to the City.The transient guest shall pay the tax to the operator of the hotel at the time the rent is paid.If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment.The unpaid tax shall be due upon the transient guest’s ceasing to occupy space in the hotel.If for any reason the tax due is not paid to the operator of the hotel, the Administrator may require that the tax be paid directly to the Board of Review.
(Ord. 2008-08. Passed 4-22-08.)
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