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(A) The consumer shall pay to the hotel operator the amount of tax imposed by this subchapter, which tax shall be added to and shall constitute a part of the consideration paid for the use and occupancy of the hotel room, and which tax shall be collectible as such by the hotel operator who shall account for, and remit to the city, all taxes paid by consumers. The hotel operator shall separately state the tax authorized by this subchapter on all bills, invoices, accounts, books of account and records relating to consideration paid for occupancy or use of a hotel room. The hotel operator may commingle taxes collected hereunder with the proceeds of the rental of hotel accommodations. All taxes collected pursuant to the provisions of this subchapter shall be deemed to be held in trust by the hotel until the same shall have been remitted to the city as hereinafter provided.
(B) A hotel or hotel operator shall not represent to the public in any manner, directly or indirectly, that it will absorb all or any part of the tax or that the tax is not to be considered an element in the price to be collected from the consumer.
(Ord. 180, passed 9-4-2014)
(A) Hotel room occupancy billed directly to the federal government shall be exempt from this tax; provided, that rooms paid for a federal government employee for which reimbursement is made shall be subject to this tax.
(B) Hotel room occupancy billed directly to this state or its political subdivisions shall be exempt from this tax; provided, that rooms paid for by an employee of this state for which reimbursement is made shall be subject to this tax.
(Ord. 180, passed 9-4-2014)
In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the property or estate of any person, all taxes due and unpaid authorized under this subchapter shall be paid from the first money available for distribution in priority to all claims and liens except taxes and debts due to the United States which under federal law are given priority over the debts and liens created by this subchapter for this tax and taxes and debts due to the state. Any person charged with the administration or distribution of any such property or estate who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid which are chargeable against the person whose property or estate is in administration or distribution.
(Ord. 180, passed 9-4-2014)
If any hotel operator fails to collect the tax authorized by this subchapter and levied pursuant to this subchapter or shall fail to properly remit such tax to the taxing authority, he or she shall be personally liable for such amount as he or she failed to collect or remit; provided, that such hotel operator shall not be held liable for failure to collect such tax if the hotel operator can by good and substantial evidence prove the refusal of the purchaser to pay this tax despite the diligent effort in good faith of the hotel operator to collect the tax.
(Ord. 180, passed 9-4-2014) Penalty, see § 36.99
(A) A profit may not accrue to any person as a result of the collection of the tax authorized under this subchapter. Notwithstanding that the total amount of taxes collected by a hotel operator may be in excess of the amount for which a consumer would be liable by the application of the levy imposed under this subchapter for the occupancy of a hotel room or rooms, the total amount of all taxes collected by any hotel operator shall be remitted to the city as hereinafter provided.
(B) (1) The tax authorized by this subchapter shall be due and payable in monthly installments on or before the fifteenth day of the calendar month next succeeding the month in which the tax accrued; provided, that for credit sales in which the tax authorized by this subchapter is not collected by the hotel operator at the time of such sales, such tax shall not, for purposes of this subchapter, be regarded as having accrued until the date on which it is either received by the hotel operator or upon the expiration of the 30-day payment period set forth in this subchapter. The hotel operator shall, on or before the fifteenth day of each month, prepare and deliver to the city a return for the preceding month, in the form prescribed by the city. Each return shall be signed by the hotel operator or his or her duly authorized agent.
(2) For the first month that the tax is delinquent, there shall be assessed by the Treasurer a penalty in the amount of 10% of the tax due for the delinquent period. No payment for a subsequent period shall be collected until all prior delinquent taxes have been paid in full with all penalties assessed thereto.
(Ord. 180, passed 9-4-2014)
Each hotel operator shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertinent documents in such form as the city may require. Such records and other documents shall be preserved for a period of not less than three years, unless the city shall consent in writing to their destruction within that period or shall require that they be kept for a longer period.
(Ord. 180, passed 9-4-2014)
If the taxpayer is an association or corporation, the officers thereof actually participating in the management or operation of the association or corporation shall be personally liable, jointly and severally, for any default on the part of the association or corporation; and payment of tax, fines, additions to tax or penalties which may be imposed by this subchapter, may be enforced against such officers as against the association or corporation which they represent.
(Ord. 180, passed 9-4-2014)
(A) Application of proceeds. The net proceeds of the tax collected and remitted to the city pursuant to this subchapter shall be deposited into the general revenue fund of the city and after appropriation thereof, shall be expended only as provided in division (B).
(B) Required expenditures. At least 50% of the net revenue receivable during the fiscal year by the city pursuant to this subchapter shall be expended in the following manner for the promotion of conventions and tourism:
(1) If a convention and visitor’s bureau is located within the city, county or region, the city shall appropriate the percentage required by this division (B) to that bureau. If a convention and visitor’s bureau is not located within the city, county or region, then the percentage appropriation required by this division (B)(1) shall be appropriated as follows:
(a) Any hotel located within the city, county or region may apply to the city for an appropriation to such hotel of a portion of the tax authorized by this subchapter 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 75% of that portion of such tax collected and remitted by such hotel which is required to be expended pursuant to this division (B); provided, that prior to appropriating any moneys to such hotel the city shall require the submission of, and give approval to, a budget setting forth the proposed uses of such moneys; and
(b) If there is more than one convention and visitor’s bureau located within the municipality, county or region, the Council may allocate the tax authorized by this subchapter to one or more of such bureaus in such portion as the Council in its sole discretion determines.
(2) The balance of net revenue required to be expended by this division (B) shall be appropriated to the regional travel council serving the area in which the city is located.
(Ord. 180, passed 9-4-2014)
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