(A) There is hereby levied a transient room tax in the city in the amount of three percent (3%) of the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by all persons, companies, corporations, or other like or similar persons, groups, or organizations doing business as a motor court, motel, hotel, inn, tourist camp, tourist cabin, campground, recreational vehicle park, or like or similar accommodations or places in which accommodations are regularly furnished to transients for consideration or by persons, companies, corporations, or other like or similar persons, groups, or organizations that facilitate the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations. In addition, there will be levied a special transient room tax of one percent (1%) for the purpose of covering the operating expenses of a local convention center that is in operation.
(B) Transient room taxes shall not apply to the rental or leasing of any room, lodging, campsite, apartment, or other similar accommodation or place supplied by an individual or business to a person or persons for a continuous period of thirty (30) days or more.
(C) All monies collected pursuant to this article shall be remitted to the County Treasurer no later than thirty (30) days following the last day of the month in which the transient room taxes have been charged. All monies to be collected pursuant to this article that are not remitted to the County Treasurer as required herein shall bear interest at the rate of twelve percent (12%) per annum on the whole or any part left unpaid, which said amount shall be added to the principal amount due when paid. In the event that any monies to be collected pursuant to this article are not remitted to the County Treasurer as required herein within sixty (60) days of coming due, enforcement and collection may be sought through the County Attorney’s Office.
(D) Any person, owner, corporate officer, director, member, partner or any other individual or entity having an ownership interest in any facility or establishment subject to this article is deemed responsible for ensuring that all taxes due and owing pursuant to this article are paid in a timely manner. Sixty (60) days or more delinquency on the part of any facility or establishment charged with collecting and paying the transient room tax shall be prima facie evidence of a willful intent not to pay same. Anyone, or any facility or establishment, in violation of non-payment per this division (D) shall, in addition to being required to pay all taxes and penalties due hereunder, be fined not less than $100 nor more than $500 and/or imprisoned in the county jail for up to twelve (12) months.
(Ord. 2022-12-15(B), passed 12-15-22)