§ 37.114 DUTY TO ACCOUNT FOR COMPLIMENTARY ROOMS.

   Each hotel, motel or lodging establishment must account for complimentary rooms that are also subject to audit by the city finance director with records to show the basis for offering the room on a complimentary basis.

(Ord. 30-12, passed 4-16-2012)

§ 37.115 COMPUTATION AND COLLECTION OF OCCUPATIONAL TAX.

   The city finance director is authorized and directed to determine and compute the tax in accordance with this subchapter. The occupational tax assessed pursuant to the terms of this subchapter must be remitted by the twentieth day of each month to the city finance director, with the remittance to be for the previous calendar month’s tax collections. The city finance director or any person or firm contracted by the city finance office will be entitled to audit the books, ledgers or franchise reports of any hotel, motel or lodging establishment subject to the terms of this subchapter, including the right to inspect daily reports of hotels and motels so as to ensure that the occupancy tax assessed by this subchapter is being properly remitted to the city. The city finance director will be entitled to seek injunctive relief against any hotel, motel or lodging establishment that does not remit the proper amount of tax monies when due, which relief may be in the form of an action requiring the offending hotel or motel owner to allow entry upon their property and access to their records, computers or books so as to verify that the hotel, motel or lodging establishment is remitting all monies it collects pursuant to this subchapter and the laws of the state. Each hotel, motel or lodging establishment subject to this subchapter must keep accurate records of amounts collected from transient guests for review by the city finance director or its designee, pursuant to this subchapter.

(Ord. 30-12, passed 4-16-2012)

§ 37.116 STATEMENT REQUIRED ALONG WITH OCCUPATIONAL TAX PAYMENT.

   Any lodging establishment governed by this subchapter must sign a sworn statement to be submitted along with the remittance of any tax imposed by this subchapter on or before the twentieth day of each month stating as follows:

I declare, under penalty of perjury, that the above accounting of rooms rented is accurate and the tax payment made herein is accurate to the best of my knowledge according to my business records.

      Signed_________________ Dated_________

      Title___________________

(Ord. 30-12, passed 4-16-2012)

§ 37.117 PAYMENT OF FEES.

   In the event of any civil or criminal action being filed seeking collection of any delinquent assessments, the offending hotel, motel or lodging establishment will be responsible to pay all attorney’s fees and costs incurred by the city in seeking payment under the terms of this subchapter.

(Ord. 30-12, passed 4-16-2012)

§ 37.118 COSTS INCURRED BY CITY IN ADMINISTERING OCCUPATIONAL TAX.

   All costs incurred by the city or the city finance office pursuant to this subchapter will be paid from occupancy taxes collected under this subchapter. The costs may not exceed 2.5% of the amount of tax collected annually.

(Ord. 30-12, passed 4-16-2012)

§ 37.119 PAYMENT OF OCCUPATIONAL TAX PROCEEDS.

   Once the occupational tax has been collected, the city finance office will subtract its administrative costs and make payment of funds to any entity for which the city has contracted or entered into agreement for the implementation of the activities authorized by this subchapter and Resolution(s) No. 13-12 and No. 69-23.

(Ord. 30-12, passed 4-16-2012; Ord. 84-23, passed 9-12-2023)

§ 37.120 SEVERABILITY.

   Should any section, clause or provision of this subchapter be declared by the courts to be invalid, the same will not affect the validity of the subchapter as a whole or any part thereof, other than the part declared to be invalid.

(Ord. 30-12, passed 4-16-2012)

PROPERTY TAX REBATE CRITERIA