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725.01 IMPOSITION OF TAX.
   There is hereby imposed a tax on the use and occupancy of a hotel room within the boundaries of the City. The rate of such tax shall be six percent (6%) of the consideration paid for such use and occupancy. The tax shall be paid by the consumer or occupant of the hotel room and be collected by the hotel operator as a part of the consideration paid for the occupancy of the hotel room. (Ord. 171. Passed 12-20-05.)
725.02 COLLECTION OF TAX.
   (a)    The tax shall be collectible by the hotel operator, who shall account for, and remit to the City, all taxes paid by the consumer. The hotel operator shall separately State the tax on all bills, invoices, accounts, books of account and records regarding consideration paid for occupancy or use of a hotel room.
   (b)   A hotel or hotel operator shall not represent to the public, in any manner, directly or indirectly, that it will absorb all or any part of the tax or that the tax is not to be considered an element in the price to be collected from the consumer.
   (c)   A hotel operator doing business wholly or partly on a credit basis shall require the consumer to pay the full amount of tax due upon the credit sale at the time such sale is made or within thirty days thereafter.
   (d)   Notwithstanding that the total amount of such taxes collected by a hotel operator may be in excess of the amount of which a consumer would be liable by application of the levy of six per cent (6%) for the occupancy of a hotel room or rooms, the total amount of all taxes collected by any hotel operator shall be remitted to the City.
725.03 RECORDS AND RETURNS, LATE PAYMENT PENALTY; INTEREST.
   (a)   Each hotel operator shall keep complete and accurate records of taxable sales and charges, together with a record of the tax collected thereon. Such records and documents shall be kept and maintained for a period of three years unless the hotel operator is notified by the City that they be kept for a longer period.
   (b)   The tax imposed by this article shall be due and payable in monthly installments on the fifteenth day of the month for all taxed collected from consumers in the preceding calendar month. The remittance of such taxes shall be accompanied by a return, in a form and containing such information as the City Treasurer may, by rule or regulation, require.
   (c)   There shall be a late payment penalty in the amount of $25.00 imposed on any hotel operator who fails to remit the tax imposed by this article by the fifteenth day of the month subsequent to the month in which the tax was collected.
   (d)   The tax imposed by this article, if not paid when due, shall bear interest at the rate of eight percent (8%) per annum from the due date until paid.
(Ord. 279. Passed 4-6-19.)
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