§ 117.03 EXCEPTIONS AND EXEMPTIONS.

   (A)   Exceptions. The lodging tax shall not apply to the furnishing for consideration of lodging for a continuous period of 30 days or more to the same lodger.

   (B)   Exemptions. An exemption shall be granted to any person as to whom or whose occupancy it is beyond the power of the city to tax. No exemption shall be granted except upon a claim made at the time the rent is collected. Such claim shall be made in writing and under penalty of perjury on forms provided by the city. All such claims shall be forwarded to the city when the returns and collections are submitted as required by this chapter.

(Ord. 292, passed 11-9-09)

§ 117.04 ADVERTISING NO LODGING TAX.

   It shall be unlawful for any operator to advertise or hold out or state to the public or any customer, directly or indirectly, that the lodging tax or any party thereof will be assumed or absorbed by the operator, or that it will not be added to the rent or that, if added, it or any part thereof will be refunded.

(Ord. 292, passed 11-9-09)

§ 117.05 COLLECTIONS.

   Each operator shall collect the lodging tax imposed by this chapter at the time the rent is paid. In computing the lodging tax to be collected, amounts of tax less than one cent shall be considered an additional cent. The amount of lodging tax shall be separately stated from the rent charged for the lodging and those persons paying the lodging tax shall receive a receipt of payment from the operator. The lodging tax collected shall be deemed to be held in trust by the operator for the city. The lodging tax collected by the operator shall be a debt owed by the operator to the city and shall be extinguished only by payment to the city.

(Ord. 292, passed 11-9-09)

§ 117.06 PAYMENT AND RETURNS.

   (A)   Collected tax. Every person who collects lodging tax shall pay the lodging tax collected to the city quarterly on or before the 20th of the month following the quarter in which the lodging tax is collected. At the time of payment, such person shall submit a return upon such forms and containing such information as the City Manager may require. At the minimum, the return shall contain the following information:

      (1)   The total amount of rent collected for lodging during the period covered by the return;

      (2)   The total amount of exceptions/exemptions;

      (3)   The amount of lodging tax required to be collected and due for the period;

      (4)   The signature of the person filing the return or that of his/her agent duly authorized in writing;

      (5)   The period covered by the return;

      (6)   The amount of uncollectible rents charged subject to the lodging tax.

   (B)   Uncollectible tax. The operator may offset against the lodging taxes payable with respect to any reporting period, the amount of lodging tax imposed by this chapter previously paid as a result of any transaction the rent for which became uncollectible.

(Ord. 292, passed 11-9-09)

§ 117.07 PROCESSING RETURNS.

   The City Manager shall, after a return is filed, examine the same and make any investigation or examination of the records and accounts of the person making the return deemed necessary for determining its correctness. The lodging tax computed on the basis of such examination shall be the lodging tax due. If the lodging tax due is found to be greater than paid, such excess shall be paid to the city within ten days after receipt of a notice thereof given either personally or sent by registered mail to the address shown on the return. If the lodging tax paid is greater than the lodging tax found to be due, the excess shall be refunded to the person who paid the lodging tax to the city within ten days after determination of such refund.

(Ord. 292, passed 11-9-09)

§ 117.08 REFUNDS.

   Any person may apply to the city for a refund of taxes paid for a prescribed period in excess of the amount legally due for that period, provided that no application for refund shall be considered unless filed within one year after such tax was paid, or within one year from the filing of the return, whichever period is the longer. The city shall examine the claim and make and file written findings whereon denying or allowing the claim in whole or in part and shall mail notice thereof by registered mail to such person at the address stated upon the return. If such claim is allowed in whole or in part, the city shall credit the amount of the allowance against any taxes due under this chapter from the claimant and the balance of said allowance, if any, shall be paid by the city to the claimant.

(Ord. 292, passed 11-9-09)