(A) Commencing on July 1,2017, every person, entity, or association engaged in the business of offering or providing hotel accommodations to the public within the city, shall pay to the city an occupation tax equal to a percentage set out in Chapter 6, Article 6 of this code on the gross receipts of the basic rental rates charged per occupied room per night for hotel accommodations. For purposes of this section, the following definitions shall apply.
BASIC RENTAL RATE. The monetary charge for the use of an occupied room in a hotel.
HOTEL. Any facility in which the public may, for a consideration, obtain sleeping accommodations in any space ordinarily used for accommodations. The term shall include hotels, motels, tourist homes, campgrounds, courts, lodging houses, inns, a bed and breakfast, and nonprofit hotels but HOTEL shall not be defined so as to include hospitals, sanitariums, nursing homes, chronic care centers, or dormitories or facilities operated by an educational institution and regularly used to house students.
HOTEL OPERATOR. Any person, entity, association, partnership, or corporation engaged in the business of offering or providing hotel accommodations, and may be referred to as taxpayer herein.
OCCUPIED ROOM.
(a) Any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed 30 continuous days. The term shall include camping space, trailer space, or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room, or meeting room; provided it is not used as temporary sleeping accommodations.
(b) Shall not mean, and no tax imposed by this article shall be measured by or collected for:
1. Complimentary or other sleeping accommodations for which no consideration is charged;
2. Sleeping accommodations for which the consideration is paid by a person not subject to sales and use tax imposed by the Nebraska Revenue Act of 1967, being Neb. RS Chapter 77, Article 27, as it is amended from time to time; or
3. Sleeping accommodations leased by an employer for use by its employees when a specific room is the subject of the lease, the lease extends for more than 30 consecutive days, and consideration is actually paid for use during at least 30 consecutive days.
(B) The tax imposed by this article shall be collected by the hotel operator from the occupant of each room to which the tax applies. The tax may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The hotel operator shall remain responsible for payment of all taxes imposed whether or not the taxes are actually collected from the guests.
(C) The tax imposed by this article is purely for revenue purposes to support the programs of the government of the city. The levy of the tax under this article is in addition to all other fees, taxes, excises, and licenses levied and imposed under any contract or any other provision of the municipal code or ordinances of the city, in addition to any fee, tax, excise, or license imposed by the state. Payment of the tax imposed by this article shall not relieve the person paying the same from payment of any other tax now or hereinafter imposed by contract or ordinance or by this code, including those imposed for any business or occupation he or she may carry on, unless so provided therein. It is the intent of the City Council that the occupation taxes imposed by this article shall be accumulative except where otherwise specifically provided.
(D) It shall be unlawful for any hotel operator subject to this article to fail to maintain or fail to make available to the city, upon 72 hours notice, written records accurately and completely evidencing the number of rooms occupied, the dates the rooms are occupied, the amount of occupation tax due or paid under this article, and such other information as is required by the Finance Director of the city. Such records shall be maintained for a period of three years after the occupation tax is due.
(E) Notwithstanding any contrary provision of this chapter or code, the tax imposed by this article shall be due and payable on the first day of each calendar month next succeeding the month during which the room was occupied. All taxes not paid by the twenty-fifth day of the month in which they are due and payable shall be deemed to be delinquent. The hotel operator shall be assessed a penalty of 10% on all delinquent amounts, as well as interest of 1% per month or fraction thereof from the first of the month in which such tax becomes due and payable until the date of payment.
(F) Each and every hotel operator within the city for the calendar month beginning July, 2017, and for each and every calendar month thereafter, shall prepare and file, on or before the twenty- fifth day of the month or the next business day should the twenty-fifth fall on a federal holiday or weekend, following on a form prescribed by the Finance Director, a return for the taxable calendar month, and pay to the Finance Director the tax imposed by the first of day of the month as set forth in division (E) above. Any return that is remitted via the United States Postal Service shall be postmarked by the 25th day of the month to be considered an on-time filing. A hotel operator may make reports and remittances quarterly in lieu of monthly if their monthly remittence would be $100 or less.
(G) If any hotel operator neglects or refuses to make a return or payment of the taxes as required by this article, the Finance Director shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to 10% thereof, together with interest of such delinquent tax, at a rate of 1% per month, or fraction thereof from the date when due. The Finance Director shall give the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice must be served personally or by certified mail. Such estimate shall thereupon become an assessment and such assessment shall be final and due and payable from the taxpayer to the Finance Director ten days from the date of service of the notice of the date of mailing by certified mail; however, within such ten-day period, the delinquent taxpayer may petition the Finance Director for a revision or modification of such assessment and shall, within such ten-day period, furnish the Finance Director the facts and correct figures showing the correct amount of taxes. Any petition by the taxpayer shall be in writing, and the facts and figures submitted shall be submitted in writing and shall be given under oath of the taxpayer. Thereupon, the Finance Director shall modify such assessment in accordance with the facts he or she deems correct. Such adjusted assessment shall be made in writing and notice thereof shall be mailed to the taxpayer within ten days; and all such decisions shall become final upon expiration of 30 days from the date of service, unless proceedings are commenced within that time for an appeal in the County District Court by the filing of a petition with the clerk of the court. This appeal shall be conducted in conformance with the Nebraska Rules of Civil Procedure and rules of the court as may be adopted by the court or enacted by the Legislature.
(H) It shall be the duty of every taxpayer to keep and reserve suitable records and other books or accounts as may be necessary to determine the amount of tax for which he or she is liable hereunder. The records of gross revenue by which the tax is measured shall be kept separate and apart from the records of other sales or receipts in order to facilitate the examination of books and records as necessary for the collection of this tax. It shall be the duty of every taxpayer to keep and preserve for the period of four years all such books, invoices, and other records, which shall be open for examination at any time by the Finance Director or his or her duly designated persons. Such person keeps or maintains their books, invoices, accounts, or other records or any thereof, outside of the state, upon demand of the Finance Director, they shall make the same available at a suitable place within the city, to be designated by the Finance Director, for examination, inspection, and audit by the Finance Director or his or her duly authorized persons. The duties of the Finance Director herein provided may be performed by any qualified person designated by the Finance Director.
(I) The administration of the provisions of this section are vested in the Finance Director who shall prescribe forms in conformity with this section for the making of returns, for the ascertainment, assessment, and collection of the tax imposed and for proper administration and enforcement. The Finance Director may adopt such rules and regulations as may be necessary or desirable for the administration and enforcement of this article. This section shall be enforced according to this article for the occupation taxes payable within the city.
(Ord. 4210, passed 5-15-2017)