§ 112.04  LODGING.
   (A)   There is hereby levied an occupation tax of 4% upon the total consideration charged for occupancy of any space furnished by any hotel in the city.
   (B)   Definitions.  For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
      CONSIDERATION.  The monetary charge for the use of space in a hotel only if the space is one ordinarily used for accommodations and shall not include the charge for any food or beverage served or personal services rendered to the occupant of such space.
      HOTEL.  Any facility in which the public may, for a consideration, obtain sleeping accommodations. The term shall include, but not be limited to hotels, motels, tourist homes, campgrounds, courts, lodging houses, inns, state operated hotels, and nonprofit hotels, but HOTEL shall not be defined so as to include hospitals, sanitariums, nursing homes, chronic care centers, or dormitories or facilities operated by an educational institution and regularly used to house students.
      OCCUPANCY.  The use or possession, or the right to the use or possession, of any space in a hotel if the space is one ordinarily used for accommodations and if the occupant's use, possession, or right to the use or possession does not exceed a period of 30 days.
      OCCUPANT.  Anyone who, for a consideration, uses, possesses, or has a right to use or possess any space in a hotel if the space is one ordinarily used for accommodations.
   (C)   The imposition of said occupation tax shall commence on December 1, 1996.
   (D)   All hotels affected by this section shall compute and pay the occupation tax to the city on a monthly basis. The occupation tax for each month shall be due and owing within 30 days after the last day of the month for which the occupation tax is due.
   (E)   All hotels shall, at the time they make their monthly payment of the occupation tax levied pursuant to this section, file with the City Clerk a full, complete, and detailed statement of the gross receipts subject to such occupation tax, which statement shall be duly verified and sworn to by the manager in charge of the hotel or by a higher managerial employee of said hotel. The city shall have the right, at any time, to inspect, through its officers, agents or representatives, the books and records of any hotel for the purpose of verifying the reports submitted pursuant to the requirements of this section.
   (F)   That all funds received by the city from the aforenoted occupation tax upon hotels shall be given to the Wahoo Area Economic Development office for economic development within the corporate limits of the city and/or its zoning jurisdiction.
('72 Code, § 10-601.03) (Ord. 1551, passed 7-25-96; Am. Ord. 1849, passed 10-9-03)