A. Inspections: The City Administrator or their designee may enter the premises of any hotel for inspection and examination of books and records for the proper administration of this chapter and enforcement and collection of the tax imposed. It shall be unlawful for any person to prevent, hinder or interfere with the City Administrator or his/her designee in enforcing this chapter.
B. Records Required: It shall be the duty of every person operating a hotel in the City to keep accurate and complete books and records to which the City Administrator or their designee shall, at all times, have full access, which records shall include a daily sheet showing:
1. The number of hotel rooms rented during the twenty four (24) hour period, including multiple rentals of the same hotel when such occurs; and
2. The actual Hotel Room Tax receipts collected from the date in question.
(1987 Code § 23-4)
C. Monthly Tax Returns: Every person operating a hotel shall file tax returns showing tax receipts received with respect to each hotel during each month of each year, within thirty (30) days after the end of the respective date, upon forms prescribed by the rules and regulations of the City Administrator or their designee. At the time of filing said tax returns, the operator shall pay to the City Administrator or their designee all taxes due for the period to which the tax return applies. Each return shall be accompanied by payment to the City of all taxes due and owing for the quarter covered by the return.
D. 1. Failure To Pay Tax: Any violation of this Chapter 3-1 will be punishable or enforced in the manner prescribed by the City's Local Government Taxpayer Bill of Rights provisions of Chapter 3-9. It will be deemed a violation of this Chapter 3-1 for any person knowingly to furnish false or inaccurate information as required herein.
2. Revocation Of License: If the City Manager, after conducting a hearing pursuant to Chapter 3-9, finds that any person has willfully avoided payment of the tax imposed herein, the City Manager may suspend or revoke all City licenses held by the hotel. Prior to any implementation of an order to suspend or revoke a license, the operator shall have an opportunity to be heard at a hearing before the City Manager, held not less than five (5) days after notice of the time and place of the hearing, with said notice addressed to the operator at the last known place of business, has been delivered to the operator.
(Ord. 19-1186, 2-18-2019; amd. Ord. 20-31, 8-3-2020)