(A) Tax to be separately designated on bills. The operator shall separately designate, charge and show the tax on all bills, statements, receipts or any other evidence of charges or payment of rent for occupancy issued or delivered by the operator.
(B) Operator responsible for collection. Each operator shall be solely responsible for the collection of the tax from the occupant and shall be liable to the city for the tax.
(C) 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 forms as the City Clerk may require. Such records shall be available for inspection and examination at any time upon demand by the City Clerk, or a duly authorized agent or employee of the city and shall be preserved for a period of three years from the date thereof except that the City Clerk may consent to their destruction within that period or may require that they be kept longer.
(D) Returns.
(1) Every operator shall file with the City Clerk a return of occupancy and of rents and of the taxes payable thereon for the period ending June 30, September 30, December 31 and March 31 of each year from the effective date hereof.
(2) The City Clerk may permit or require returns to be made for shorter or longer periods and upon different dates. The form of return shall be prescribed by the City Clerk and shall contain such information as the City Clerk may deem necessary for the proper administration of this subchapter. The City Clerk may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
(E) Payment of tax. At the time of filing a return of occupancy and of rents, each operator shall pay to the city the taxes imposed by this subchapter upon the rents included in such return, as well as all other monies collected by the operator acting or purporting to act under the provisions of this subchapter. 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 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.
(F) Assessment and determination of tax. If a return required by this subchapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the City Clerk 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; provided, however, such assessment shall in no event exceed the amount of tax that was due and payable and such assessment procedure shall not be performed in an arbitrary and capricious manner. Written notice of such assessment 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 unless the person against whom it is assessed, shall apply in writing to the City Council or its designee for a hearing or unless the City Clerk shall reassess the same. After such hearing, the City Council or its designee shall give written notice of its determination to the person against whom the tax is assessed, and such determination shall be final.
(G) Refunds.
(1) Refund procedure. The city shall refund or credit any tax erroneously collected if written application to the City Clerk for such refund shall be made within two years from the date of payment thereof. For like causes, and in the same period, a refund may be so made upon the initiative and the order of the City Clerk. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may also be made by the person who has collected and paid such tax to the city providing that the application is made within two years of the payment of the occupant to the operator, but no refund of money shall be made to the operator until the amount for which the application for refund is made has been paid to the occupant. The City Clerk in lieu of any refund required to be made, may allow credit therefor on payment due from the applicant.
(2) Determination and hearing. Upon application for a refund the City Clerk may receive evidence with respect thereto and conduct an investigation. After making a determination as to the refund, the City Clerk shall give notice thereof to the applicant. Such determination shall be final unless the applicant within 90 days after such notice shall apply in writing to the City Council or its designee for a hearing. After such hearing, the City Council or its designee shall give written notice of its decision to the applicant.
(H) Notices. Notices provided for under this subchapter shall be deemed to have been given when such notice has been delivered personally to the operator or deposited in the United States mail to the last known address of the operator.
(I) Remedies exclusive. The remedies provided in this subchapter shall be exclusive remedies available to any person for the review of tax liability imposed by this subchapter.
(J) General powers of the City Clerk. In addition to all other powers granted to the City Clerk, the City Clerk is hereby authorized and empowered:
(1) To make, adopt and amend rules and regulations appropriate to the carrying out of this subchapter for the purposes thereof;
(2) To extend for cause shown the time for filing return for the period not exceeding 60 days; and for cause shown to waive, remit or reduce penalties or interest;
(3) To delegate the functions of the City Clerk hereunder to an assistant or other employee or employees of the city;
(4) To assess, reassess, determine, revise and readjust the taxes imposed by this subchapter except the rate of tax; and
(5) To prescribe methods for determining the taxable and nontaxable rents.
(K) Administration of oaths and compelling testimony. The City Clerk, or designated representative, shall have the power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of the powers and duties under this subchapter. The City Clerk shall have the power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of duties hereunder and all the enforcement of this subchapter and to examine them in relation thereto.
(L) Collection permits. Every operator shall apply for a collection permit from the City Clerk in a form prescribed by said City Clerk within ten days after the effective date of this subchapter, or in the case of operators commencing business or opening new hotels after such effective dates, within three days after such commencement or opening. The City Clerk shall, within five days after such application, issue, without charge, to each operator a collection permit empowering such operator to collect the tax from the occupant and duplicates thereof for each additional hotel. Each collection permit or duplicate shall state the hotel or motel to which it is applicable. Such collection permits shall be permanently displayed by the operator in such manner that it may be seen and come to the notice of all occupants and persons seeking occupancy. Said permits shall be nonassignable and nontransferable and shall be surrendered immediately to the City Clerk upon the cessation of business at the hotel named, or upon its sale, lease, assignment or transfer.
(M) Interest. If any tax levied by this subchapter becomes delinquent, the person responsible and liable for such tax shall pay interest on such unpaid tax at the rate of 1.5% per month on the unpaid balance from the date of delinquency.
(N) Delinquent taxes. The tax levied by this subchapter shall be due and payable at the time filing of the returns provided for in this subchapter is required. All taxes not paid within five days from the time they become due, shall be delinquent.
(O) Discount. In order to remunerate an operator for keeping tax records, filing reports, and remitting the tax when due, a 3% discount shall be allowed upon all taxes paid prior to the time they become delinquent.
(Prior Code, § 3-2B-5) (Ord. 860, passed 9-12-2018)