(A) Purposes.
(1) The purpose of the hotel lodging tax is for the promotion, development and enhancement of tourism and the attraction of industry with all functions incidental and related thereto.
(2) Not less than one-half of the revenues collected by the town tax levied pursuant to this chapter shall be used as previously stated in division (A) of this section. The remainder of the revenues shall be deposited into the General Fund to defray the necessary and ordinary expenses of the town.
(1996 Code, § 3.08.010)
(B) Definitions. For the purpose of this section, the following definitions apply unless the context clearly indicates or requires a different meaning.
FINANCE DIRECTOR. The Finance Director of the town.
HOTEL. Any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof, and also means any space, lot or slab which is occupied or intended or designed for occupancy by transients in a mobile home or house trailer furnished by them for the occupancy. It includes any building or group of buildings containing sleeping accommodations for more than five persons which are open to the transient public. It does not mean any convalescent home or facility, home for the aged, hospital, jail, military installation, fraternity or sorority house, nor does it mean a structure operated exclusively by an association, institution, governmental agency or corporation for religious, charitable or educational purpose or purposes, no part of the earnings of which association or corporation inures to the benefit of any private shareholder or individual.
OCCUPANCY. The use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
OPERATOR. The person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the OPERATOR performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an OPERATOR for the purposes of this section and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this section by either the principal or the managing agent shall, however, be considered to be compliance by both.
PERSON. Any individual, firm, partnership, joint venture, association, corporation, municipal corporation, estate, trust or any other group or combination acting as a unit and the plural as well as the singular number.
RENT. The consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
TRANSIENT. Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any person so occupying space in a hotel shall be deemed to be a TRANSIENT until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a TRANSIENT, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this section may be considered.
(1996 Code, § 3.08.020)
(C) Registration. Within 30 days after effective date of the ordinance codified in this section, or within 30 days after commencing business, whichever is later, each hotel within the town renting occupancy to transients shall be registered with the Director of Finance in the name of the operator. A transient rental tax license will be issued and will be at all times posted in a conspicuous place on the premises. The first of these licenses will be automatically issued to those hotels currently holding a town business privilege license, but this provision, in no way, relieves the operator of the responsibility of registering the hotel and obtaining a license after the effective date of the ordinance. Thereafter, the license will be issued with the town business privilege license. The license shall, among other things, state the following:
(1) Name and address of the operator;
(2) Address of the hotel; and
(3) The date upon which the license was issued.
(1996 Code, § 3.08.040)
(D) Administration, collection and payment. The administration, collection and payment of the tax imposed and levied in this section shall be accomplished as provided in the administrative rules and regulations for the transients' occupancy tax, three copies of which are on file in the Town Clerk's office.
(1996 Code, § 3.08.050)
(E) General administration and enforcement. The administration of this chapter is vested in and shall be exercised by the Director of Finance or another person to whom may be assigned the duty of administering, assessing and collecting the taxes imposed by this section, except as otherwise specifically provided herein, subject to the direction and supervision of the Town Manager and the Mayor and Council; the Director of Finance or another person to whom he or she may assign the duty of administering, assessing and collecting the taxes imposed, is empowered to enforce the provisions of this section, together with the Town Attorney who is charged with the duty of taking, commencing and prosecuting the legal remedies as are provided by law, including this section.
(1996 Code, § 3.08.060)
(F) Director of Finance to keep records. The Director of Finance shall keep records and accounts as shall be necessary to adequately show separately the taxes collected under each of the classifications and amounts collected from businesses taxed by this section; the Director of Finance shall keep full and accurate records of all moneys received by him or her, and shall preserve all reports and tax returns filed with him or her pursuant to the terms hereof for a period of four years.
(1996 Code, § 3.08.070)
(G) Rules and regulations authorized; approval; filing; copies required.
(1) The Director of Finance is authorized and Director to formulate rules and regulations and prescribe forms and procedures necessary to the efficient enforcement of this section; when approved by the Mayor and Council, the rules and regulations, forms and procedures, shall be binding upon and obeyed by all persons taxed by this chapter, after three copies of any rules and regulations shall have been filed in the office of the Town Clerk and there kept for the use of any taxpayer and the public at any time during regular office hours of that office.
(2) A printed copy of all rules and regulations shall be furnished for any person taxed by this section upon request.
(1996 Code, § 3.08.080)
(H) Civil remedies.
(1) Civil remedies for violations of this section may be imposed pursuant to rules promulgated by the Finance Director and adopted by the Council.
(2) These include, but are not limited to, penalty costs and tax liens.
(1996 Code, § 3.08.090)
(Ord. 113, passed - -1983)