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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)
(A) Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
(B) Any purchaser failing or refusing to pay the tax hereby imposed and levied and any seller or purchaser violating any of the provisions of §§ 36.30 through 36.37 or any lawful rule or regulation promulgated hereunder shall, upon conviction thereof, be fined an amount set by Council from time to time. The failure or refusal to pay the tax for public utility service purchased, used or consumed during different statement periods shall constitute separate and distinct offenses.
(1991 Code, § 15-7)
(C) (1) It shall be unlawful for any person to willfully refuse to collect or to pay the tax or to willfully refuse to make the return required to be made by §§ 36.50 through 36.62; or to willfully make any false or fraudulent return or false statement in any return with the intent to default the city, or to willfully evade the payment of the tax, or any part thereof; or for any person to willfully aid or abet another in any attempt to evade the payment of the tax, or any part thereof; or for any officer, partner or principal of any corporation or association to willfully make or willfully permit to be made for such corporation or association any false return, or any false statement in any return authorized by §§ 36.50 through 36.62, with the intent to evade the payment of this tax.
(2) Any person willfully violating any of the provisions of §§ 36.50 through 36.62 shall for the first offense be guilty of a misdemeanor, and, upon conviction thereof, shall be fined an amount set by Council from time to time or imprisoned for a period of not more than 30 days, or both fined and imprisoned. For each offense after the first offense, such person shall be guilty of a felony, and, upon conviction thereof, shall be fined an amount set by Council from time to time, or imprisoned in the penitentiary not less than one nor more than three years, or in the discretion of the court be confined in the county jail not more than one year, or both fined and imprisoned.
(4) Proceedings against any person under this section shall be initiated in the county of this state wherein such person resides if any element of the offense occurs in such county of residence, or if no element of the offense occurs in such county of residence, then in the county where the offense was committed.
(5) For the purpose of this division (C), the following definitions shall apply unless the context clearly indicates or requires a different meaning.
EVADE. To willfully and fraudulently commit any act with the intent of depriving the state of payment of any tax which there is a known legal duty to pay.
FRAUD. Any false representation or concealment as to any material fact made by any person with the knowledge that it is not true and correct, with the intention that such representation or concealment be relied upon by the state.
WILLFULLY. The intentional violation of a known legal duty to perform any act, required to be performed by any provision of §§ 36.50 through 36.62, in respect of which the violation occurs; provided, that the mere failure to perform any act shall not be a willful violation under §§ 36.50 through 36.62. A willful violation of §§ 36.50 through 36.62 requires that the defendant have had knowledge of or notice of a duty to perform such act, and that the defendant, with knowledge of or notice of such duty, intentionally failed to perform such act.
(Ord. passed 5-3-1971; Ord. 180, passed 9-4-2014)