2026-24 Ordinance Amending City Code Chapter 51.5 Hotel Use Tax

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(2)(A) "Permanent resident" means any person who occupied or has the right to occupy any room or rooms in a hotel for not fewer than thirty consecutive days. (5) "Person"means any individual, firm, entity or representative. 9)(6) "Rent" or "rental" means the consideration received for occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature. f-5-)(7) "Short-term residential unit"means all or part of a dwelling within the City that is rented to individuals or families who occupy overnight accommodations for a period of less than thirty (30) days. (Amended, Ordinance No. 2023-24,April 17, 2023) Section 3. HOTEL USE LICENSE AND TAX. No person shall engage in the business or renting, leasing or letting rooms in a hotel or short-term residential unit in the City without an annual license first obtained from the City on forms as required by the City. The license fee for hotels shall be in the amount of Four Hundred Dollars ($400.00). The license fee for short-term residential units shall be in the amount of Twenty-Five Dollars ($25.00). Any person operating a hotel or short-term residential unit in the 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 Two Hundred Fifty Dollars($450250.00)nor more than Five Hundred Dollars($500.00). (Amended, Ordinance No. 2016-83,November 21, 2016) (Amended, Ordinance No. 2023-24,April 17, 2023) Section 4. COLLECTION. The owner and operator or facilitator 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