(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CONSIDERATION. The consideration charged, whether or not received, for the occupancy in a hotel valued in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction there from whatsoever.
HOTEL. Any structure or space, or any portion thereof, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist camp, tourist cabin, motel or any place in which rooms, lodgings or accommodations are furnished to transients for a consideration.
OCCUPANCY. The use or possession of, or the right to use or possess, any room, lodgings or accommodations in any hotel.
OPERATOR. The person operating the hotel whether as owner, lessee or otherwise.
PERSONS. Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
TRANSIENT. Any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than 30 continuous days.
(B) Permit required. No person will conduct, keep, manage, operate or cause to be conducted, kept, managed or operated, either as owner, lessor, agent or attorney, any hotel in the city without having obtained a permit from the City Manager or his or her designee to do so.
(C) Fee. The fee for each hotel permit will be $25.
(D) Not transferable. No permit issued under this section shall be transferred or assigned.
(E) Duration. Hotel permits shall be issued annually and shall expire on December 31 of each year.
(F) Register required; availability for inspection.
(1) Every person to whom a permit is issued under this section shall at all times keep a standard hotel register, in which shall be inscribed the names of all guests renting or occupying rooms in his or her hotel.
(2) Such register shall be signed in every case by the persons renting a room or by someone under his or her direction, and after registration is made and the name of the guest is inscribed as herein provided, the manager shall write the number of the room which guest is to occupy, together with the time such room is rented, before such person is permitted to occupy such room.
(3) The register shall be open to inspection at all times to the City Manager or his or her designee.
(G) Rooms to be numbered. Each sleeping room and apartment in every hotel in the city shall be numbered in a plain and conspicuous manner. The number of each room shall be placed on the outside of the door of such room, and no two doors shall bear the same number.
(H) Privilege tax levied; use.
(1) Pursuant to the provisions of Tenn. Code Ann. §§ 67-4-1401 through 67-4-1425, there is hereby levied a privilege of occupancy in any hotel of each transient. From and after the operative date of this section, the rate of the levy shall be 5% of the consideration charged by the operator. This privilege tax shall be collected pursuant to and subject to the provisions of these statutory provisions. The City Manager shall be designed as the authorized collector to administer and enforce this section and these statutory provisions.
(2) The proceeds received from this tax shall be available for the city’s General Fund. Proceeds of this tax may not be used to provide a subsidy in any form to any hotel or motel.
(I) Payment of the tax. Payment of the tax by the motel to the city shall be no later than the twentieth day of each month for the preceding month.
(J) Interest and penalty for late payment. The hotel operator is responsible for paying interest on delinquent taxes, 8% per annum, plus a penalty of 1% per month.
(K) Records requirement. The hotel operator must keep records for three years, with the right of inspection by the city.
(Ord. 694, passed 6-22-2009) Penalty, see § 10.99