There is hereby levied and imposed, a tax of 5% of the rent charged for the privilege and use of renting a hotel or motel room within the city, for each 24-hour period or any portion thereof, for which a daily room charge is made.
(A) This tax herein imposed and levied is in addition to any and all other taxes and charges levied or imposed. It should be the duty of any operator or owner of a hotel to file an occupancy tax return, each and every month, following the effective date of this chapter. Said return shall contain the total dollar gross receipts received from room occupancy rentals, along with a payment to the city of the total amount shown as due and payable to the city, as required by this chapter.
(B) Occupancy tax return forms shall be made available by the City Finance Director’s office to each hotel operator by the City Finance Director’s office of the city and the form of such occupancy tax return shall be as set forth in Exhibit A, attached hereto and made a part hereof, the same as if it is more fully set out herein.
(C) The ultimate incidence of and liability for payment of said tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, said person is hereinafter referred to as “renter”.
(D) It shall be the duty of the owner or operator of every hotel or motel to secure said tax from the renter of said hotel or motel room and to pay over to the city said tax under procedures provided by the city.
(E) Every person required to collect the tax by this subchapter, shall secure said tax from the renter from the time he or she collects the rental payment for the hotel or motel rental. Upon the invoice, receipt, or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this subchapter shall be stated separately on said documents.
(F) The taxes due the city shall be due and payable with the filing of the occupancy tax return, and each tax return and the tax due shown thereon, shall be filed with the city and paid to the City Finance Director, on the last day of the month, following the month of reporting. The tax shall begin and be effective to be imposed commencing with the date of the passage of this chapter.
(G) Should the owner/operator of a hotel or motel fail to file such return or fail to pay the amount due as reflected by such return when same is due, a penalty of 1.5% of the amount due per month for each month or any part thereof that said report or payment is late, is and shall be imposed. The tax and penalty hereby levied and imposed shall be paid to the city.
(Prior Code, § 115.06) (Ord. 07-19, passed 11-5-2007)