(A) The Mayor shall be the town’s agent for the administration and collection of the hotel occupancy tax.
(B) The Mayor shall promulgate and issue all return forms and refund forms and shall submit any and all forms to the Town Council for approval.
(C) All return forms and payments for hotel occupancy tax shall be filed with and received by the Mayor.
(D) The town shall retain copies of all returns and refund forms filed for hotel occupancy tax for a period of three years.
(E) The Mayor shall handle the collection, payout and refund of hotel occupancy tax.
(F) The Mayor is hereby authorized to enter into any cooperative agreements with the Sheriff of Pocahontas County for the assessment collection and refund of hotel occupancy tax within the town.
(G) In addition to the collection of all hotel occupancy tax due to the town, the Mayor is hereby authorized and shall collect all fines, fees, penalties and interest set forth in this order and due upon all hotel occupancy tax returns and payments and shall have the authority to initiate civil suits, initiate criminal investigations and to compromise, where appropriate, hotel occupancy tax amounts due and payable. In the discharge of these duties the Mayor is hereby authorized to investigate compliance with this order; conduct surveys and questionnaires relating to liability under this order and compliance herewith; and to conduct random examinations and audits to ensure compliance with this order.
(H) The Mayor shall, in January of each year following adoption of this order, publish in the Pocahontas Times a notice advising as to the hotel occupancy tax and the application and compliance requirements of this order. Specifically, such notice shall inform all persons that the hotel occupancy tax applies to, “any person who offers to the public for consideration sleeping accommodations which includes, but is not limited to, boarding houses, hotels, motels, inns, courts, condominiums, lodges, cabins, tourist homes and private homes providing three or more rooms or private homes providing less than three rooms for more than ten days in a calendar year, within the town.” Such notice shall include a statement as to the civil and criminal liability for failure or refusal to comply with this order to collect, report and pay over hotel occupancy tax due the town. The Mayor shall submit such notice to the Town Council for approval. The Mayor may, after consultation and approval of the Town Council declare an “amnesty” period for persons required to comply with this order and had heretofore failed to do so whereby such persons may, without exposure to prosecution, properly register with the Mayor and to pay any and all amounts due the town.
(I) The Mayor shall create and maintain a registry that shall contain all necessary information regarding all persons and entities within the town subject to hotel occupancy tax and this order. The Mayor may purchase and utilize such software as is available to enable the Mayor to access and monitor rental sites on the internet to ensure compliance with this order. The Mayor is hereby authorized to create and promulgate such documents and forms needful and necessary for the enforcement of this order and shall submit such documents and forms to the Town Council for approval.
(Ord. passed 5-7-2018)