(A) Tax imposed. A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting a hotel room within the city at a rate of 7% of the room rental rate (not including taxes or other nonroom rental charges added to the hotel bill) for each such hotel room rented for every 24-hour period or any fraction thereof.
(B) Incidence of tax. The ultimate incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel room, such person hereinafter referred to as renter. Notwithstanding, the owner of each hotel or motel, or any other persons engaged in the business of renting, leading, or letting rooms in a hotel or motel shall bear jointly and severally the duty to collect the tax from each user, lessee or tenant of rooms in such hotel or motel. Every person required to collect the tax levied by ordinance shall secure said tax from the user, lessee or tenant of a room or rooms at hte time that he collects the price, charge or rent to which it applies.
(C) Payment of tax. The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel to secure the tax from the renter of the hotel room and to pay the tax over to the City Finance Director under the procedures prescribed by the Finance Director, or as otherwise provided in this chapter.
(D) Collection. Every person required to collect the tax levied by this chapter shall secure the tax from the renter at the time he or she collects the rental payment for the hotel room. The amount due under the tax provided in this chapter shall be stated separately upon the invoice, receipt or other statement or memorandum given to the renter at the time of payment.
(Ord. 13-004, passed 3-6-13; Am. Ord. 18-047, passed 12-5-18) Penalty, see § 119.99