(A) Effective October 1, 2021, each occupant shall pay a TLT in the amount of 12% of the rent. The occupant shall pay the TLT with the rent to the transient lodging tax collector. TLT amounts shall be rounded down to the nearest cent. The transient lodging tax collector shall maintain records of all rent charged and TLT payments received. If a person collects payment from lodging customers, said person is responsible for collecting and remitting the tax and filing a return. Beginning January 1, 2020, the tax is due when the occupancy of the transient lodging ends. Bills, receipts, or invoices provided to occupants shall list the TLT separately and must accurately state the amount of tax. All amounts listed as TLT on invoices, bills, or receipts must be reported as TLT and, after collection, must be turned over to the city, less the 5% administrative charge. For the privilege of occupancy in any time-share license project where the occupant is the owner of the time-share license or the owner’s spouse, children, or guest, the occupant shall pay a tax for each night of occupancy equal to 12% of the daily average fair market rental value of the time-share license unit occupied.
(B) The operator of a time-share license project shall provide to the Tax Administrator before January 15 of each calendar year a schedule of the gross daily maintenance fees for the then-current calendar year and a calculation of the average of such fees attributable to each type of unit.
(Ord. 22, passed 3-5-1976; Ord. 141, passed 5-16-1988; Ord. 241, passed 9-2-1997; Ord. 250, passed 6-6-2000; Ord. 262, passed 6-3-2003; Ord. 313, passed 7-5-2017; Ord. 330-21, passed 9-21-2021)