A. Operator Duties:
1. Operator Responsible for Collections. The operator shall be responsible for the collection of the tax from the occupant and shall be liable to the City for the tax which shall be held in trust by the operator until paid to the City. The operator shall join the City as a party to any action brought by the operator to enforce collection of the tax.
2. Records to be kept. Every operator shall keep records of every occupancy and of all rent paid, charged, or due thereon and of the tax payable thereon in such form as the City Manager may by regulation require. Such records shall be available for inspection and examination at any time upon demand by the City Manager, or a duly authorized agent or employee of the City or OTC, and shall be preserved for a period of three (3) years.
3. Returns.
(a) The tax levied hereunder shall be due and payable to the City Clerk or the Oklahoma Tax Commission pursuant to an agreement to collect municipal lodging taxes. The tax shall and returns shall be due on the 20th day of each month, except as herein provided, by any person liable for the payment of any tax due under this article. All returns shall show such further information as the City Clerk or the Oklahoma Tax Commission may require to correctly compute and collect the tax herein levied. In addition to the information required on returns, the City Clerk or the Oklahoma Tax Commission may request and the operator shall furnish any information deemed necessary for a correct computation of the tax levied herein. Such operator shall compute and remit to the City Clerk or the Oklahoma Tax Commission the required tax due for the preceding calendar month. The remittance or remittances of the tax shall accompany the returns herein required. All penalties and interest shall be charged by the OTC as promulgated by sales tax rules.
(b) Should the City enter into an agreement with the Oklahoma Tax Commission for the collection of municipal lodging tax, to the extent that anything in this article conflicts with the procedures of administration and collection under the provisions of 68 O.S. § 201 et seq. "Uniform Tax Procedure", the Uniform Tax Procedure shall prevail.
4. Payment of Tax. At the time of filing a return of occupancy and of rents, each operator shall pay to the City Clerk the taxes imposed by the ordinance upon the rents included in such return. All taxes not paid with a timely return shall be delinquent. All the taxes for the period for which a return is required to be filed shall be due from the operator and payable to the City Clerk on or before the date fixed for the filing of the return for such period without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rents and the taxes due thereon.
5. Interest. If any tax levied by the ordinance codified in this chapter becomes delinquent, the person responsible and liable for such tax shall pay interest on such unpaid tax at the rate of one and one-half percent (1.5%) per month on the unpaid balance from the date of delinquency.
B. Bond Required: Where the City Manager believes that any operator is about to cease business, leave the state, or remove or dissipate assets, or for any other similar reason the City Manager deems it necessary in order to protect revenues under the ordinance codified in this chapter may require such operator to file with the City a bond issued by a surety company authorized to transact business in the state in such amount as the City Manager may fix to secure the payment of any tax or penalties and interest due, or which may become due from such operator. In the event that the City Manager determines that an operator is to file such bond, the City Manager shall give notice to such operator specifying the amount of security required. The operator shall file such security as a performance bond or irrevocable letter of credit within five (5) days after the filing of such notice unless within such five (5) days the operator shall request in writing a hearing before the City Council, at which time the necessary propriety and amount of the bond shall be determined by the City Council. Such determination shall be final and shall be complied with within fifteen (15) days thereafter. In lieu of such bond, a cash or securities escrow, in an amount and under terms approved by the City Manager, may be deposited with the City Manager, who may at any time after five (5) days notice to the depositor, apply them to any tax and/or any penalties due and for that purpose the securities may be sold at private or public sale.
C. Assessment and Determination of Tax: If a return required by the ordinance codified in this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the OTC from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as number of rooms, location, scale of rents, comparable rents, types of accommodations and services, number of employees, or other factors. Written notice of such assessments shall be given to the person liable for the collection and payment of the tax. Such assessment shall finally and irrevocably fix and determine the tax.
D. Refunds: The Oklahoma Tax Commission shall direct the refund or credit of any tax erroneously, illegally, or unconstitutionally collected if written application to the OTC for such refund is made within two (2) years from the date of payment thereof. Such application may be made by the person who has collected and paid such tax to the OTC.
E. Notices: Notices provided for under this chapter shall be deemed to have been given when such notice has been delivered personally to the operator or deposited in the United States mail, postage prepaid, to the last known address of the operator. In the absence of written evidence received by the City to the contrary, the last known address shall be presumed to be the address shown on the certificate of registration as required by Section 7-605-H of this Ordinance.
F. Remedies Exclusive: The remedies provided in this chapter shall be the exclusive remedies available to any person for the review of tax liability imposed by this chapter.
G. General powers of the City Manager: In addition to all other powers granted to the City Manager, the manager is hereby authorized:
1. To make, adopt, and amend rules and regulations appropriate to the execution of this chapter and for the purposes hereof;
2. To extend for cause shown the time for filing any return for a period not exceeding sixty (60) days; and for cause shown to waive, remit, or reduce penalties or interest;
3. To delegate functions hereunder to authorized designees for the City;
4. To assess, reassess, determine, revise, and readjust the amount of taxes, but not the tax rate, imposed by this chapter;
5. To prescribe methods for determining the taxable and nontaxable rents;
6. To administer oaths and take affidavits concerning any matter or proceeding under this chapter;
7. To subpoena and require the attendance of witnesses and the production of books, papers, and documents to secure information pertinent to the performance and the enforcement of this chapter and to examine them in relation thereto.
H. Certificates of Registration: Every operator shall file with the City Manager a certificate of registration in a form prescribed by the City Manager within ten (10) days after the effective date of the ordinance, or in the case of operators commencing business or opening new hotels after such effective date, within three (3) days after such commencement or opening. The City Manager shall, within five days (5) after such registration, issue, without charge, to each operator a certificate of authority empowering such operator to collect the tax from the occupant and duplicates thereof for each additional hotel. Each certificate or duplicate shall state the hotel to which it is applicable. Such certificate of authority shall be permanently displayed by the operator in such manner that it may be seen and will come to the notice of all occupants and persons seeking occupancy. Such certificates shall be nonassignable, nontransferable, and shall be surrendered immediately to the City Manager upon the cessation of business at the hotel named, or upon its sale or transfer.
(Ord. 95-6-3, 6-15-1995, eff. 10-1-1995; amd. Ord. 20-01-01, 1-6-2020)