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The City Comptroller, or any person certified as his or her deputy or representative, may enter the premises of any hotel or motel for inspection and examination of books and records in order to effectuate the proper administration of this subchapter and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with the City Comptroller or his or her duly authorized deputy or representative in the discharge of his or her duties and the performance of this subchapter. It shall be the duty of every lessor to keep accurate and complete books and records to which the City Comptroller or his or her deputy or authorized representative shall at all times have access, which records shall include a daily sheet showing:
(A) The number of hotel or motel rooms rented during the 24-hour period, including multiple rentals of the same hotel rooms where such still occur; and
(B) The actual hotel or motel tax receipts collected on the date in question.
(1980 Code, § 17.206) (Ord. 9393, passed 12-9-2019) Penalty, see § 45.999
(A) The lessor of each hotel within the city shall file tax returns and remit collected taxes to the City Treasurer Office showing tax receipts received with respect to each hotel during each monthly period commencing on December 1, 1999, and continuing on the first day of every month thereafter on forms prescribed by the city. The return shall be due on or before the last day of the calendar month succeeding the end of the monthly filing period. Each lessor shall file an application with the City Treasurer's Department for a city taxpayer identification number prior to filing the first tax return.
(B) The first taxing period for the purpose of this subchapter shall commence on December 1, 1999; and the tax return and payment for the period shall be due on or before January 31, 2000. Thereafter, reporting periods and tax payments shall be in accordance with the provisions of this subchapter. At the time of filing the tax returns, the owner shall pay to the City Treasurer all taxes due for the period to which the tax return applies.
(1980 Code, § 17.207) (Ord. 9393, passed 12-9-2019)
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A) Any notice, payment, remittance or other filing required to be made to the city for the tax imposed by this subchapter shall be considered late unless it is:
(1) Received by the City Treasurer on or before the due date imposed by this subchapter; or
(2) Received via a method consistent with the current established standards of filing and payment determined by the city.
(B) In the event a determination has been made that a tax is due and owing, through audit, assessment or other bill sent, the tax must be paid within the time frame otherwise indicated.
(C) Interest. The city hereby provides for the amount of interest to be assessed on a late payment, underpayment or non-payment of the tax, to be 2% per annum, based on a year of 365 days and the number of days elapsed.
(D) Late filing and payment penalties.
(1) If a tax return is not filed within the time and manner provided by the controlling tax ordinance, a late filing penalty of 5% of the amount of tax required to be shown as due on a return shall be imposed; and a late payment penalty of 2% of the tax due shall be imposed.
(2) If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the city issuing a notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 7% of the total tax due for the applicable reporting period for which the return was required to be filed.
(3) A late filing or payment penalty shall not apply if a failure to file penalty is imposed by the controlling ordinance.
(Ord. 9393, passed 12-9-2019)
(A) In the event any person required to do so by this subchapter fails to register with the Treasurer, or fails to file a return when due with the Treasurer, or fails to pay any amount of tax when due, or if the Treasurer determines that any return filed with him or her is incorrect in that it understates the amount of tax due from the person filing the return then the Treasurer, under any and all cases, shall determine the amount of tax imposed by this subchapter due from the person based upon his or her best judgment and the information available to him or her and shall make a written demand for payment of the amount to the person. The determination of the amount due by the Treasurer as stated in the demand for payment shall become final within ten days after receipt of the demand by the taxpayer. Prior to the expiration of the ten-day period, the demand may be modified, amended, or rescinded by the Treasurer upon his or her own authority, provided that any modification or amendment shall not become final until ten days after the receipt by the taxpayer of a written notice of the modification or amendment.
(B) Whenever any person shall fail to pay any tax as provided in this subchapter, the Corporation Counsel, or designee of the Legal Department, shall, upon the request of the City Comptroller, 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.
(1980 Code, § 17.208) (Ord. 9393, passed 12-9-2019) Penalty, see § 45.999
(A) The amounts collected by the city pursuant to this tax shall be expended by the city to promote tourism, special events and conventions (including use and promotion of the Oakley-Lindsay Convention Center) and otherwise to attract nonresident and overnight visitors to the municipality. The tax shall be remitted to the Quincy Metropolitan Exposition Auditorium and Office Building Authority (herein “Authority”) upon and subject to the condition that the authority expend not more than one-fourth of the tax receipts for the promotion, of municipal tourism and special events, and the balance thereof (three-fourths) for the promotion, maintenance and operation of the Oakley-Lindsay Convention Center.
(B) No funds received pursuant to this subchapter shall be used to advertise for or otherwise promote new competition in the hotel business.
(1980 Code, § 17.209) (Ord. 9393, passed 12-9-2019) Penalty, see § 45.999
If the Mayor, after hearing held by or for him or her, shall find that any person has willfully avoided payment of the tax imposed by this subchapter, or any fines and/or penalties assessed for the nonpayment or late payment of the tax, he or she may suspend or revoke all city licenses held by the tax evader. The owner, manager or operator of the hotel or motel shall have an opportunity to be heard at the hearing to be held not less than five days after notice of the time and place of the hearing to be held, addressed to him or her at his or her last known place of business.
(1980 Code, § 17.210) (Ord. 9379, passed 5-6-2019; Ord. 9393, passed 12-9-2019)
The Mayor of the city is hereby authorized to enter into an agreement with the State Department of Revenue, or any other department or agency of the state, providing for the exchange of information between the state department or agency and the city which will facilitate the collection and auditing of the tax imposed by this subchapter. Any information received by the city pursuant to the agreement shall be kept by the Treasurer and shall be subject to the confidentiality requirements imposed by law.
(1980 Code, § 17.212) (Ord. 9379, passed 5-6-2019; Ord. 9393, passed 12-9-2019)
The tax provided under this subchapter of this code shall be imposed and collected in the manner set forth herein until or unless the same shall be modified, amended or repealed by ordinance amending this code or other ordinance of the City Council. Effective November 1, 2016, unless otherwise provided by ordinance duly adopted, the tax imposed by § 45.017 above, shall be reduced to a rate of 8% of the rental or leasing charge. These said rates to be reviewed and if decided by appropriate City Council action, revised annually beginning in January of 2018 at the second regular meeting of the City Council in January, but no later than the final City Council Meeting in January, and every subsequent January of every year prior to budget review process. If the re-affirmation, re-adoption or revision is not accomplished on the annual schedule listed herein, the rate will revert to the rate in effect prior to the adoption of Ordinance 9058. Nothing herein shall be construed to limit, restrict or waive the right and authority of the City Council to amend, modify or repeal this subchapter or to create any vested right or interest therein.
(1980 Code, § 17.213) (Ord. 9314, passed 9-18-2017; Ord. 9393, passed 12-9-2019)
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