The city hereby imposes and shall collect certain nonproperty taxes as follows:
A. Rental Vehicle Tax: A tax is hereby imposed at the rate of four percent (4%) on the rental vehicle charge for each rental vehicle rented or leased within the city. The rental vehicle tax shall apply to and be computed on the rental of all rental vehicles including all credit, installment, conditional or similar rental or lease fees at the time the rental vehicle charge is charged. The rental vehicle tax shall be collected by the owner or his authorized agent from the renter or lessee.
B. Hotel-Motel Occupancy Tax: A tax is hereby imposed at the rate of four percent (4%) on the room occupancy charge for each hotel-motel room or living unit rented or leased within the city. The hotel-motel occupancy tax shall apply to and be computed on the rental of all hotel-motel rooms including all credit, installment, conditional or similar rental or lease fees at the time the room occupancy charge is charged. The hotel-motel occupancy tax shall be collected by the owner of the hotel-motel or his authorized agent from the renter or lessee.
C. Liquor By The Drink Tax: A tax is hereby imposed at the rate of two percent (2%) of the sales price upon each retail sale of liquor by the drink within the city. The tax shall apply to and be computed on all retail sales of liquor by the drink, including credit, or similar sales at the time of the sale. The Liquor by the Drink Tax shall be collected by the retailer from the consumer.
D. Restaurant Food Tax: A tax is hereby imposed at the rate of one percent (1%) of the sales price upon each retail sale of restaurant food within the City. The tax shall apply to and be computed on all retail sales of restaurant food including credit, or similar sales at the time of the sale. The Restaurant Food Tax shall be collected by the retailer from the consumer.
E. Fractional Portion:
1. When the sales price involves a fraction of a dollar, the Nonproperty Tax shall be collected on that fractional portion of the price adding thereto the tax based upon the following bracket system:
RENTAL VEHICLE AND
HOTEL-MOTEL OCCUPANCY TAXES (4%)
HOTEL-MOTEL OCCUPANCY TAXES (4%)
$0.01 to $0.19 | $0.00 |
$0.20 to $0.39 | 0.01 |
$0.40 to $0.59 | 0.02 |
$0.60 to $0.79 | 0.03 |
$0.80 to $0.99 | 0.04 |
Each whole dollar | 0.04 |
LIQUOR BY THE DRINK TAX (2%)
$0.01 to $0.33 | $0.00 |
$0.34 to $0.66 | 0.01 |
$0.67 to $0.99 | 0.02 |
Each whole dollar | 0.02 |
RESTAURANT FOOD TAX (1%)
$0.01 to $0.49 | $0.00 |
$0.50 to $0.99 | 0.01 |
Each whole dollar | 0.01 |
2. The retailer shall calculate the tax upon the entire amount of purchases of the consumer made at a particular time subject to this chapter, and not separately upon each item purchased.
F. Monies Collected Held In Trust: All monies collected and/or retained under the provisions of this chapter shall be held in trust for the City and for payment thereof to the City Clerk in the manner and at the times in this chapter provided. (Ord. 1133, 2013; Ord. 1035 § 1, 2009; Ord. 950 § 1, 2006)