Loading...
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) "Administrator" means the Village Manager, or his designee.
(b) "Hotel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for consideration to transient occupants, in which more than one room is used for the accommodation of transient occupants, whether the rooms are in one or more structures.
(c) "Transient occupants" means persons occupying a room or rooms for sleeping accommodations for less than thirty days.
(d) "Vendor" means the person who is the owner or operator of the hotel and who furnishes the lodging.
(Ord. 25-05. Passed 7-25-05.)
The tax shall be known as the transient occupancy tax. It applies and is collectable at the time the lodging is furnished, regardless of the time when the price is paid. For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient occupants is subject to the tax until the contrary is established.
(Ord. 25-05. Passed 7-25-05.)
(a) The transient occupancy tax imposed by this chapter shall be paid by the transient occupants to the vendor, and each vendor shall collect from the transient occupants the full and exact amount of the tax payable on each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the vendor until paid to the Administrator, as provided in Section 195.08. If for any reason the tax due is not paid to the vendor, the Administrator may require that the tax be paid directly to the Administrator.
(b) No exemption shall be granted except on a claim therefore made at the time the tax is collected and under penalty of perjury on a form prescribed by the Administrator.
(Ord. 25-05. Passed 7-25-05.)
The transient occupancy tax shall be stated and charged separately from the charge for the lodging and shown separately on any record thereof, at the time when the occupancy is arranged or contacted and charged for, and on every evidence of occupancy issued or delivered by the vendor.
(Ord. 25-05. Passed 7-25-05.)
No vendor shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the vendor, or that it will not be added to the amount charged for the lodging, or that, if added, any part will be refunded, except in the manner provided in this chapter.
(Ord. 25-05. Passed 7-25-05.)
(a) Each vendor shall, on or before the last calendar day of each month of the calendar year, make and file a return for the preceding month, on forms prescribed by the Administrator, showing the receipts from furnishing lodging, the amount of tax due from the vendor to the City for the period covered by the return, and any other information the Administrator deems necessary for the proper administration of this chapter. The Administrator may extend the time for making and filing returns. Returns shall be filed by delivering or mailing them to the Administrator, together with payment of the full amount of tax shown to be due thereon.
(b) The Administrator may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Administrator on the basis of administrative costs of the City, to make and file returns at less frequent intervals. This authorization shall be in writing and shall indicate the intervals at which returns are to be filed.
(c) All claims for exemption from tax filed by transient occupants with the vendor during the reporting period shall be filed with the return.
(d) All returns and payments submitted by each vendor shall be treated as confidential by the Administrator and shall not be released by him except on order of a court of competent jurisdiction or to an officer or agent of the United States, the State, the County or the City, for official use only.
(e) The Administrator, if he deems it necessary in order to insure the payment of
the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods. The returns shall be signed by the vendor or his authorized agent.
(Ord. 25-05. Passed 7-25-05.)
The Administrator shall refund or grant credits to vendors for the amount of taxes paid illegally, or erroneously or paid on any illegal or erroneous assessment where the vendor had not reimbursed himself from the transient occupant. A transient occupant may obtain a refund or credit for the amount of taxes paid illegally or erroneously, but only when the tax was paid by the transient occupant directly to the Administrator. No refund shall be paid unless the claimant establishes his right thereto by written records showing entitlement and makes a claim in writing on forms furnished by the Administrator, stating under penalty of perjury the specific grounds on which the claim is founded. The claim shall be filed with the Administrator within three years of the date of payment.
(Ord. 25-05. Passed 7-25-05.)
Loading...