§ 19-2402. Imposition and Rate of Hotel Room Rental Tax. 411

   (1)   There is hereby imposed an excise tax on the consideration received by each operator of a hotel within the City from each transaction of renting a room or rooms to accommodate transients. The tax shall be collected by the operator from the patron of the room and paid over to the City pursuant to Sections 19-2403 and 19-2405 and shall be known as the Hotel Room Rental Tax. However, a booking agent, acting for an operator, may collect and remit the tax, and an operator shall not be responsible for collecting and remitting the Hotel Room Rental Tax on any transaction for which it has received confirmation that the booking agent has collected and remitted the tax, and further provided that in the case of a booking agent acting for an operator of limited lodging, as defined in subsection 14-604(13) of the Code, in connection with the collection of the consideration for the rental from the purchaser, the booking agent shall collect and remit the tax. 412

   (2)   The rate of tax shall be:

      (a)   three percent (3%) on the effective date of this Chapter;

      (b)   five percent (5%) effective 12:01 a.m. of the eighth (8th) day following the effective date of this Chapter;

      (c)   six percent (6%) effective thirty (30) days after the substantial completion of the main convention area; and

      (d)   in the event that construction of the main convention area is not commenced by December 31, 1988, the rate of tax effective January 1, 1989, and thereafter, shall be three percent (3%) subject to the terms and conditions of subsection 19-2403(2).

   The total rate of tax imposed pursuant to this Section and Section 202 of Article II of the Act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971 shall not exceed twelve percent (12%). In the event the rate of tax imposed pursuant to Section 202 of Article II of the Tax Reform Code of 1971 shall exceed six percent (6%) and the rate of tax imposed pursuant to this Section shall have reached six percent (6%), the rate of tax imposed pursuant hereto shall be reduced in order that the aggregate tax rate not exceed twelve percent (12%), effective the same date as any increase in tax imposed pursuant to Section 202 of Article II of the Tax Reform Code of 1971.

 

Notes

411	Caption amended, Bill No. 990116 (approved May 6, 1999), effective July 1, 1999.
412	Amended, Bill No. 150441-A (approved June 18, 2015), effective July 1, 2015; amended, Bill No. 210081 (approved June 23, 2021).