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§ 32-31 LEVY; RATE; DISPOSITION OF REVENUES; EXCEPTIONS; DURATION.
   (a)   In addition to the hotel tax levied under Article II of this chapter, there is hereby levied a venue hotel occupancy tax upon the cost of occupancy of any sleeping room or space furnished by any hotel, where the cost of occupancy is at the rate of $2 or more per day, such tax to be equal to 2% of the consideration paid by the occupant of such room or space to such hotel, resulting in a combined hotel occupancy tax under Articles II and III of 11%, exclusive of other occupancy taxes imposed by any other governmental agencies.
   (b)   All revenues from the venue hotel occupancy tax shall be deposited to the FWCC Venue Project Fund and utilized in furtherance of the Venue Project as provided by state law.
   (c)   No tax under this article shall be imposed upon a permanent resident.
   (d)   The tax imposed under this section must be collected on every occupancy occurring on or after August 1, 2024. The tax shall continue to be collected for so long as any bonds or other obligations issued by the city under Section 334.043 of the Act for the purpose of financing a portion of the costs of the Venue Project, and any bonds or obligations refunding or refinancing those bonds or other obligations, remain outstanding and unpaid.
(Ord. 26960-06-2024, § 1, passed 6-11-2024, eff. 8-1-2024)