§ 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

§ 37.135 GENERAL.

   When a property tax rebate is included in the city’s budget, no rebate shall be paid unless the owner of eligible owner-occupied single-family dwelling property has complied with the provisions of this subchapter.

(1992 Code, § 39-150) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

§ 37.136 COMPLIANCE WITH STATE LAW.

   Property tax rebates budgeted by the city shall be paid for non-ag owner-occupied single-family dwellings.

(1992 Code, § 39-151) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)