Loading...
(A) Certificate required.
(1) Within 30 days after the effective date of the ordinance codified in this subchapter or within 30 days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the Tax Collector.
(2) Upon such registration the Tax Collector shall issue to such operator a transient occupancy registration certificate.
('81 Code, § 3.20.070)
(B) Posting of certificate. The operator shall post and at all times keep posted in a conspicuous place on the premises of the hotel the transient occupancy registration certificate.
('81 Code, § 3.20.080)
(C) Contents. The transient occupancy registration certificate shall, among other things, state the following:
(1) The name of the operator;
(2) The address of the hotel;
(3) The date upon which the certificate was issued;
(4) The following notice:
This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Collector for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Collector. This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor to operate a hotel without strictly complying with all applicable laws. This certificate does not constitute a permit.
('81 Code, § 3.20.090)
Each operator shall make a return to the Tax Collector, postmarked on or before the last day of the month following the close of the calendar quarter, or at the close of any other reporting period which may be established by the Tax Collector, on forms provided by him, of the total rents charged and received and the amount of the tax collected for transient occupants.
('81 Code, § 3.20.100) (Ord. 871, passed - -86)
(A) At the time the return is filed, the operator shall remit the full amount of the tax collected to the Tax Collector.
(B) The Tax Collector may establish shorter, longer or other reporting periods for any certificate holder if he deems it necessary or expedient in order to issue collection of the tax.
(C) The Tax Collector may require further information in the return.
(D) Returns and payments are due immediately upon cessation of business for any reason.
('81 Code, § 3.20.110)
(A) Original delinquency. Any operator who fails to remit any tax imposed by this subchapter within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax.
('81 Code, § 3.20.130)
(B) Continued delinquency. Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.
('81 Code, § 3.20.140)
(C) Fraud. If the Tax Collector determines that the nonpayment of any remittance due under this subchapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in divisions (A) and (B) of this section.
('81 Code, § 3.20.150)
(D) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this subchapter, shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
('81 Code, § 3.20.160)
(E) Penalties and interest merged with tax. Every penalty imposed and such interest as accrues under the provisions of this subchapter shall become a part of the tax required to be paid in this subchapter.
('81 Code, § 3.20.170)
Loading...