CHAPTER 6
HOTEL-MOTEL ROOM OCCUPANCY TAX

SECTION:

2-6-1: Finding

2-6-2: Definitions

2-6-3: Imposition And Rate Of Certain Nonproperty Sales Taxes

2-6-4: Duration Of Taxes

2-6-5: Purposes For Which The Revenues Shall Be Used

2-6-6: Creation Of A Property Tax Relief Fund

2-6-7: Authorization For City Clerk To Administer, Regulate And Collect Said Nonproperty Taxes

2-6-8: Permits Required And Issuance Of Permits

2-6-9: Method For Payment Of Taxes

2-6-10: Audits - Deficiency Determinations

2-6-11: Redetermination Of Deficiency

2-6-12: Appeals, Interest On Deficiency

2-6-13: Collections And Enforcement

2-6-14: Refunds, Limitations And Interest

2-6-15: Responsibility For Payment Of Taxes

2-6-16: Period Of Limitation Upon Assessment And Collection

2-6-17: Successors' Liability

2-6-18: General Administration By City Clerk

2-6-19: Penalties

2-6-20: Penalty Charges

2-6-21: Exemptions

2-6-22: Confidentiality Of Information