2023-24 Ordinance Amending City Code Chapter 51.5 Hotel Use Tax

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City without a license, or failing or omitting to pay said tax when due, or failing or omitting to collect, account for and pay over said tax shall, in addition to any other penalty provided herein, upon conviction be fined not less than One hundred Fifty Dollars ($150.00)nor more than Five hundred Dollars ($500.00). Section 4. COLLECTION. The owner and operator of each hotel or short-term residential unit and the person to whom the license to operate the same is issued shall,jointly and severally, have the duty to collect and account for said tax from each user, lessee or tenant of rooms in such hotel or short-term residential unit at the time that the rent for the same is collected. Section 5. PAYMENT OF TAX. A. A sworn monthly return shall be filed with the Finance Department of the City for each hotel or short-term residential unit in the City on forms prescribed by the Finance Director showing all receipts from each renting, leasing or letting of rooms, which return shall be filed no later than the twentieth day of the month next succeeding the month for which the return is made, and shall be accompanied by payment of all taxes due and owing for the month covered by said return. B. If for any reason any tax is not paid when due, a penalty at the rate of ten percent (10%)per thirty day period, or portion thereof, from the day of delinquency shall be added thereto and paid. C. Any person filing a timely return pursuant to this Section may retain One and Three quarters (1.75)percent of the tax they collect to be remitted with that return. This retention is allowed for the purpose of compensating for the costs incurred in complying with the duties and obligations set forth under this Chapter. If the return is not timely filed, no retention shall be allowed. D. Payment and collection of said tax may be enforced by action in any court of competent jurisdiction and failure to collect, account for and pay over said tax shall be cause for revocation of any City license for such hotel or short-term residential unit or applicable to the premises thereof all in addition to any other penalty provided in this ordinance. Section 6. EXCEPTIONS. The tax imposed by the provisions hereof shall not apply to the renting, leasing or letting of hotel rooms by permanent residents.