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The tax imposed by this chapter shall be collected from any patron when he or she tenders payment for his or her meal, food, or beverage and shall be held in trust for the benefit of the city until the same is paid to the county as herein after provided. Every establishment subject to this hospitality tax shall, on the date or within the time period hereinafter prescribed, make a return to the county on forms provided by the office delineating gross proceeds of sales of prepared meals, food, and beverages for the previous month, and the amount of the tax due by virtue of this chapter. At the time the return is filed, the full amount of any tax due hereunder shall be remitted. Taxes and required reports shall be submitted to the county by the twentieth day of the month and shall cover sales of the previous month. Any taxes not timely remitted shall be subject to a penalty of 25%. The failure to collect from patrons shall not relieve any establishment subject to this chapter from making the required remittance.
(Ord. 08-03, passed 5-27-03; Am. Ord. 20-17, passed 7-11-17)
(A) A special fund is to be established, to be known as the Hospitality Tax Fund, into which all monies remitted to the city under this chapter shall be deposited. Any and all interest as may accrue in the Hospitality Tax Fund shall be distributed in accordance with this section.
(B) All Hospitality Tax generated shall be dedicated to the General Fund for the purpose of maintaining tourist-related facilities and infrastructure and the attendant police, fire and emergency medical services.
(Ord. 08-03, passed 5-27-03; Am. Ord. passed 19-04, passed 9-28-04; Am. Ord. 12-08, passed 6-24-08; Am. Ord. 30-11, passed 12-13-11; Am. Ord. 05-13, passed 4-2-13; Am. Ord. 19-14, passed 9-9-14; Am. Ord. 04-15, passed 6-9-15; Am. Ord. 33-16, passed 10-18-16; Am. Ord. 20-17, passed 7-11-17)
For the purpose of enforcing the provisions of this chapter, the Business License Official or other authorized agent of the city is empowered to enter upon the premises of any person or entity subject to this chapter and to make inspections, and examine and audit books and records. It shall be unlawful for any person or entity to fail or refuse to make available the necessary books and records during normal business hours upon 24 hours written notice. In the event an audit reveals that false information has been filed by the remitter, the cost of the audit shall be added to the correct amount of fees determined to be due. The Business License Official may make systematic inspections of all establishments within the city to ensure compliance with this chapter. Records of inspections shall not be deemed public records. The Business License Official shall administer the provisions of this chapter and make reasonable regulations relating to its administration.
(Ord. 08-03, passed 5-27-03; Am. Ord. 20-17, passed 7-11-17)
(A) It shall be a violation of this chapter to:
(1) Fail to collect the Municipal Hospitality Tax in connection with the sale of meals, food, and beverages;
(2) Fail to remit to the county or other designee taxes collected pursuant to this chapter on a monthly basis;
(3) Provide false information on the form of return submitted to the county or other designee;
(4) Fail to provide books and records to the city or other authorized agent for the purpose; of an audit upon 24 hours written notice; or
(5) Fail to comply with any other specific provision/requirement of this chapter.
(B) The failure of an establishment subject to this chapter to remit to the county the taxes required hereunder, as and when due, shall constitute a misdemeanor, punishable by a fine of not more that $500 or imprisonment for up to 30 days, or both. Notwithstanding the foregoing, any misrepresentation of the information required by returns as set forth in this chapter or the failure to collect or timely remit to the county the taxes imposed by this chapter may result in the suspension and/or revocation of the business license of the offending establishment, as may be determined, after a hearing by the Finance Committee. Appeals shall be governed by the requirements of the county's business license requirements.
(Ord. 08-03, passed 5-27-03; Am. Ord. 20-17, passed 7-11-17)