(A) Title. This section shall be known and cited as the “Seiling Hotel/motel Lodging Tax Ordinance”.
(Prior Code, § 3-2C-1)
(B) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly requires a different meaning.
HOTEL or MOTEL. Any building or buildings, structures or other facility in which the public may, for consideration, obtain sleeping accommodations in which five or more rooms are used for the accommodation of guests, whether such rooms are in one or several structures. The term shall include hotels, apartment hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, dormitory space where bed space is rented to individuals or groups, apartments not occupied by permanent residents, Airbnbs and recreational vehicles (RVs) strictly set up and used as lodging and all other facilities where rooms or sleeping facilities or space are furnished for a consideration. The term shall not include hospitals, sanatoriums or nursing homes.
OCCUPANCY. The use or possession, or the right to the use or possession, of any room or rooms in a hotel or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.
OCCUPANT. A person who, for a consideration, uses, possesses or has the right to the use or possession of, any room or rooms in a hotel under any lease, concession, permit, right to access, license to use or other agreement.
OPERATOR. Any and all persons operating a hotel(s) or motel(s) in the town, including, but not limited to, the owner, proprietor, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such hotel or motel.
RENT. The consideration received for occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever.
RETURN. Any return filed or required to be filed as herein provided.
ROOM. Any room or rooms of any kind in any part or portion of a hotel which are available for or let out for use or possessed for any purpose other than a place of assembly. (As used herein, “place of assembly” means a room or space which is capable of being occupied by 75 or more persons and which is used for educational, recreational or amusement purposes and shall include dance halls, cabarets, nightclubs, restaurants, any room or space for public or private banquets, feasts, socials, card parties or weddings, lodge and meeting halls or rooms, skating rinks, gymnasiums, swimming pools, billiard, bowling and table tennis rooms, halls or rooms used for public or private catering purposes, funeral parlors, markets, recreational rooms, concert halls, broadcasting studios and all other places of similar type of occupancy.)
TAX. The tax levied pursuant to this section.
TOWN. The Town of Seiling, Oklahoma.
TOWN CLERK-TREASURER. The town’s Clerk-Treasurer of the Town of Seiling, Oklahoma.
(Prior Code, § 3-2C-2)
(C) Tax imposed; rate. There is hereby levied an excise tax of 5% upon the gross proceeds or gross receipts derived from all rent received for every occupancy of a room or rooms in a hotel or motel in the town.
(Prior Code, § 3-2C-3)
(D) Operator duties.
(1) Tax on bills. The operator shall separately designate, charge and show the tax on all bills, statements, receipts or any other evidence of charges or payment of rent for occupancy issued or delivered by the operator.
(2) Collect tax. Each operator shall be solely responsible for the collection of the tax from the occupant and shall be liable to the town for the tax.
(3) Records kept. Every operator shall keep records of every occupancy and of all rent paid, charged or due thereon and of the tax payable thereon on such forms as the town’s Clerk-Treasurer may require. Such records shall be available for inspection and examination at any time upon demand by the town’s Clerk-Treasurer, or a duly authorized agent or employee of the town, and shall be preserved for a period of three years from the date thereof; except that, the town’s Clerk-Treasurer may consent to their destruction within that period or may require that they be kept longer.
(4) Returns.
(a) Every operator shall file with the town’s Clerk-Treasurer a return of occupancy and of rents and of the taxes payable thereon for the period ending June 30, September 30, December 31 and March 31 of each year from the effective date hereof. The town’s Clerk-Treasurer may permit or require returns to be made by shorter or longer periods and upon such dates as he or she may specify.
(b) The form of return shall be prescribed by the town’s Clerk-Treasurer and shall contain such information as he or she may deem necessary for the proper administration of this section. The town’s Clerk-Treasurer may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
(5) Payment of tax. At the time of filing a return of occupancy and of rents, each operator shall pay to the town’s Clerk-Treasurer the taxes imposed by this section upon the rents included in such return, as well as all other moneys collected by the operator acting or purporting to act under the provisions of this section. All the taxes for the period for which a return is required to be filed shall be due from the operator and payable to the town’s Clerk-Treasurer on or before the date fixed for the filing of the return for such period without regard to whether a return is filed or whether the return which is filed correctly shows the amount of rents and the taxes due thereon.
(Prior Code, § 3-2C-4)
(E) Bond requirements. When the town’s Clerk-Treasurer believes that any operator is about to cease business, leave the state or remove or dissipate assets, or for any other similar reason he or she deems it necessary in order to protect revenues under this section, he or she may require such operator to file with the town a bond issued by a surety company authorized to transact business in the state in such amount as the town’s Clerk-Treasurer may fix to secure the payment of any tax or penalties and interest due, or which may become due from such operator. In the event that the town’s Clerk-Treasurer determines that an operator is to file such bond, he or she shall give notice to such operator specifying the amount of bond required. The operator shall file such bond within five days after the giving of such notice unless within such five days the operator shall request in writing a hearing before the town’s Board of Trustees or its designee, at which the propriety and amount of the bond shall be determined by the town’s Board of Trustees or its designee. Such determination shall be final and shall be complied with within 15 days thereafter. In lieu of such bond, securities approved by the town’s Clerk-Treasurer, or cash in such amount as he or she may prescribe, may be deposited with the town’s Clerk-Treasurer, who may, at any time after five days’ notice to the depositor, apply them to any tax and/or any penalties due, and for such purpose, the securities may be sold at private or public sale.
(Prior Code, § 3-2C-5)
(F) Assessment and determination of tax.
(1) If a return required by this section is not filed, or if a return, when filed, is incorrect or insufficient, the amount of tax due shall be assessed by the town’s Clerk-Treasurer from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as number of rooms, location, scale of rents, comparable rents, types of accommodations and services, number of employees or other factors; provided, however, such assessment shall in no event exceed the amount of tax that was due and payable, and such assessment procedure shall not be performed in an arbitrary and capricious manner.
(2) Written notice of such assessment shall be given to the person liable for the collection and payment of the tax. Such assessment shall finally and irrevocably fix and determine the tax unless the person against whom it is assessed shall apply in writing to the town’s Board of Trustees or its designee for a hearing or unless the town’s Clerk-Treasurer, on his or her own motion, shall reassess the same. After such hearing, the town’s Board of Trustees or its designee shall give written notice of its determination to the person against whom the tax is assessed, and such determination shall be final.
(Prior Code, § 3-2C-6)
(G) Delinquent payments; interest. The tax levied by this section shall be due and payable at the time filing of the returns provided for in this section is required. All taxes not paid within five days from the time they become due, shall be delinquent. If any tax levied by this section becomes delinquent, the person responsible and liable for such tax shall pay interest on such unpaid tax at the rate of 1.5% per month on the unpaid balance from the date of delinquency.
(Prior Code, § 3-2C-7)
(H) Refunds.
(1) Procedure.
(a) The town’s Clerk-Treasurer shall refund or credit any tax erroneously collected if written application to the town’s Clerk-Treasurer for such refund shall be made within two years from the date of payment thereof. For like causes, and in the same period, a refund may be so made upon the initiative and the order of the town’s Clerk-Treasurer.
(b) Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may also be made by the person who has collected and paid such tax to the town’s Clerk- Treasurer; provided that, the application is made within two years of the payment by the occupant to the operator, but no refund of money shall be made to the operator until he or she has repaid to the occupant the amount for which the application for refund is made.
(c) The town’s Clerk-Treasurer, in lieu of any refund required to be made, may allow credit therefor on payment due from the applicant.
(2) Determination and hearing. Upon application for a refund, the town’s Clerk-Treasurer may receive evidence with respect thereto, and make such investigation as he or she deems necessary. After making a determination as to the refund, the town’s Clerk-Treasurer shall give notice thereof to the applicant. Such determination shall be final unless the applicant, within 90 days after such notice, shall apply in writing to the town’s Board of Trustees or its designee for a hearing. After such hearing, the town’s Board of Trustees or its designee shall give written notice of its decision to the applicant.
(Prior Code, § 3-2C-8)
(I) Notices. Notices provided for under this section shall be deemed to have been given when such notice has been delivered personally to the operator or deposited in the United States mail to the last known address of the operator.
(Prior Code, § 3-2C-9)
(J) Remedies exclusive. The remedies provided in this section shall be exclusive remedies available to any person for the review of tax liability imposed by this section.
(Prior Code, § 3-2C-10)
(K) Powers of Town Clerk-Treasurer. In addition to all other powers granted to the town’s Clerk- Treasurer, the town’s Clerk-Treasurer is hereby authorized and empowered:
(1) To make, adopt and amend rules and regulations appropriate to the carrying out of this section for the purposes thereof;
(2) To extend for cause shown the time for filing return for the period not exceeding 60 days; and for cause shown, to waive, remit or reduce penalties or interest;
(3) To delegate the functions of the town’s Clerk-Treasurer hereunder to an assistant or other employee or employees of the town;
(4) To assess, reassess, determine, revise and readjust the tax imposed by this section, except the rate of tax;
(5) To prescribe methods for determining the taxable and non-taxable rents;
(6) To administer oaths and take affidavits in relation to any matter or proceeding in the exercise of the powers and duties under this section; and
(7) To subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of his or her duties hereunder and all the enforcement of this section and to examine them in relation thereto.
(Prior Code, § 3-2C-11)
(L) Collection permit.
(1) Application for permit. Every operator shall apply for a collection permit from the town’s Clerk-Treasurer in a form prescribed by said Town Clerk-Treasurer within ten days after the effective date hereof, or in the case of operators commencing business or opening new hotels after such effective date, within three days after such commencement or opening.
(2) Issuance of permit. The town’s Clerk-Treasurer shall, within five days after such application, issue, without charge, to each operator a collection permit empowering such operator to collect the tax from the occupant and duplicates thereof for each additional hotel. Each collection permit or duplicate shall state the hotel or motel to which it is applicable.
(3) Display of permit. The collection permit shall be permanently displayed by the operator in such manner that it may be seen and comes to the notice of all occupants and persons seeking occupancy.
(4) Non-transferability of permit. The permit shall be non-assignable and non-transferable and shall be surrendered immediately to the town’s Clerk-Treasurer upon the cessation of business at the hotel named, or upon its sale, lease, assignment or transfer.
(Prior Code, § 3-2C-12)
(M) Use of funds. All taxes collected pursuant to the provisions of this section shall be used solely for the promotion, encouragement and development of tourism, beneficial to the town.
(Prior Code, § 3-2C-13)
(N) Records confidential. The confidential and privileged nature of the records and files concerning the administration of the hotel/motel lodging tax is legislatively recognized and declared, and to protect the same, the provisions of 68 O.S. § 205 of the Sales Tax Law of the state, and each subsection thereof, is hereby adopted by reference and made fully effective and applicable to the administration of the town hotel/motel lodging tax as if herein set forth.
(Prior Code, § 3-2C-14)
(O) Provisions cumulative. The provisions hereof shall be cumulative and in addition to any and all other taxing provisions of ordinances of the town.
(Prior Code, § 3-2C-16)
(Ord. 2013-3, passed 9-9-2013) Penalty, see § 35.99