(A) Title. This section referred to as the “City Hotel Accommodations Tax Ordinance”.
(1978 Code, § 3.20.010)
(B) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Nashville.
HOTEL ACCOMMODATIONS. A room or rooms in any building or structure kept, used, or maintained as or advertised or held out to the public to be in an inn, motel, hotel, apartment hotel, lodging house, dormitory, or place, where sleeping, rooming, office, conference, or exhibition accommodations are furnished for lease or rent, whether with or without meals, in which five or more such accommodations are used or maintained for guests, lodgers, or roomers. The term HOTEL ACCOMMODATIONS does not include an accommodation which a person occupies, or has the right to occupy as his or her domicile and permanent residence.
PERSON. Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, copartnership, joint venture, club, company business trust, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. Whenever the term PERSON is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean that the owners or part owners thereof, and as applied to corporations, the officers thereof.
TREASURER. The City Treasurer of Nashville.
(1978 Code, § 3.20.020)
(C) Gender and number. In this section, unless the text otherwise requires, words in the singular number include the plural and in the plural include the singular; words of the masculine gender include the feminine and the neuter; and when the sense so indicates, words in the neuter gender may refer to any gender.
(1978 Code, § 3.20.030)
(D) Tax imposed. From and after the effective date of this section, there is imposed and shall immediately accrue and be collected a tax, as herein provided, upon the rental or leasing of any hotel accommodations in the city at the rate of 3% of the gross rental or leasing charge.
(1978 Code, § 3.20.040)
(E) Lessee’s liability for payment. The ultimate incidence of and liability for payment of the tax shall be borne by the lessee or tenant of any such hotel accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, manager, or operator of hotel accommodations to secure the tax from the lessee or tenant of the hotel accommodations and pay over to the Treasurer the tax under rules and regulations prescribed by the Treasurer and as otherwise provided by this section.
(1978 Code, § 3.20.050)
(F) Collection. The tax herein levied shall be secured by the hotel owner, manager, or operator from the lessee or tenant when collecting the price, charge, or rent to which it applies. Every lessee or tenant shall be given a bill, invoice, receipt, or other statement or memorandum of the price, charge, or rent payable upon which the hotel accommodations tax shall be stated, charged, and shown separately. The hotel accommodations tax shall be paid to the person required to collect it as trustee for and on behalf of the city.
(1978 Code, § 3.20.060)
(G) Forms and civil penalties.
(1) Every owner, manager, or operator of hotel accommodations within the city shall file a sworn tax return on a monthly basis with the Treasurer showing tax receipts received with respect to hotel accommodation space rented or leased during the preceding monthly period, upon forms prescribed by the Treasurer. At the time of filing the tax return, the owner, manager, or operator of hotel accommodations shall pay to the Treasurer all taxes due for the period to which the tax return applies.
(2) If, for any reason, any tax is not paid when due, a penalty at the rate of 2% per month on the amount of tax which remains unpaid shall be added and collected. Whenever any person shall fail to pay any tax as herein provided, upon the request of the Treasurer, the City Attorney shall bring or cause to be brought an action to enforce the payment of the tax on behalf of the city in any court of competent jurisdiction.
(1978 Code, § 3.20.070)
(H) Records required. Every owner, manager, or operator of hotel accommodations in the city shall keep books and records showing the prices, rents, or charges made or charged, and occupancies taxable under this section. The Treasurer, or his or her designee, shall at all reasonable times have full access to the books and records.
(1978 Code, § 3.20.080)
(I) Suspension or revocation of city licenses.
(1) If the Mayor, after a hearing held by or for him or her, shall find that any person has willfully avoided payment of the tax imposed by this section, he or she may suspend or revoke all city licenses held by the evader.
(2) The owner, manager, or operator of the hotel accommodations shall have an opportunity to be heard, and such hearing to be held not less than five days after notice of the time and place of the hearing addressed to the owner, manager, or operator at his or her last known place of business.
(3) The suspension or revocation of any license shall not release or discharge the owner, manager, or operator of hotel accommodations from his or her civil liability for the payment of the tax nor for prosecution of such offense.
(1978 Code, § 3.20.090)
(J) Proceeds. All proceeds resulting from the imposition of the tax under this section, including penalties, shall be paid to the City Treasury and shall be credited to and deposited in the corporate fund of the city to be used solely to promote tourism and conventions within the city and otherwise to attract nonresident overnight visitors to the city.
(1978 Code, § 3.20.100)
(K) Effective date. This section shall be effective July 1, 1986, upon its adoption and publication as required by law.
(1978 Code, § 3.20.110)
(Ord. 613, passed - -1986) Penalty, see § 10.99