(a) Excise Tax. Commencing on March 1, 1981, for the purpose of providing revenue with which to enable to the City to meet the needs of the General Fund, an excise tax of three percent (3%) of the rent received by a hotel for the providing of occupancy to transient guests is hereby imposed. (Ord. 1995-45. Passed 5-9-95.)
(b) Additional Excise Tax. Commencing on April 1, 1982, for the purpose of providing revenue with which to enable the City to meet the needs of the General Fund, as well as to enable the City to provide funds to make contributions to the Historic Fort Steuben, Inc, operating as the Convention and Visitors Bureau for the City, an additional excise tax of three percent (3%) of the rents received by a hotel for the providing of occupancy to transient guests is hereby imposed, such additional excise tax of three percent (3%) to be allocated as follows:
(1) Of the additional three percent (3%) of the rents received by the City, one and one-half percent (1.5%) shall be deposited into a separate fund from those funds collected under subsection (a) hereof and such funds shall be spent solely as contributions to the Historic Fort Steuben, Inc. operating as the Convention and Visitors Bureau, for the City.
(2) The remaining one and one-half percent (1.5%) of the three percent (3%) of the additional excise tax collected, shall be deposited in the General Fund of the City to be used as the excise tax of three percent (3%) set forth in subsection (a) hereof.
(Ord. 2011-96. Passed 12-6-11.)
Such taxes constitute a debt owed by the transient guest to the City which is extinguished only by payment to the vendor as trustee for the City, or to the City. The transient guest shall pay the taxes to the vendor of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the taxes shall be paid with each installment. The unpaid taxes shall be due upon the transient guest’s ceasing to occupy space in the hotel. If for any reason the taxes due are not paid to the vendor of the hotel, the Treasury may require that such taxes be paid directly to the Director of Finance.
For the purpose of the proper administration of this chapter, and to prevent the evasion of the taxes it is presumed that all lodging furnished by hotels or transient accommodations in the City to transient guests is subject to the taxes until the contrary is established.
The taxes to be collected shall be stated and charged separately from the rent and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and upon every evidence of occupancy or any bill or statement or charge made for such occupancy issued or delivered by the vendor, and the taxes shall be paid by the occupant to the vendor as trustee for and on account of the City, and the vendor shall be liable for the collection thereof and for the taxes.
No vendor of a hotel shall advertise or state in any manner whether directly or indirectly, that the taxes or any part thereof will be assumed or absorbed by the vendor, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided. (Ord. 1995-45. Passed 5-9-95.)