2016-39 AMENDING CITY CODE - CHAPTER 51.5 SECTION 5 - HOTEL USE TAX

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Section 5. PAYMENT OF TAX. A. A sworn monthly return shall be filed with the Finance Department of the City for each hotel in the City on forms prescribed by said 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°/a)percent 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 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 rooms by permanent residents. Section 7. REGULATIONS. The City Manager is hereby authorized to promulgate and publish rules and regulations and to establish procedures not inconsistent with the provisions hereof which said Manager may deem necessary or desirable to administer and enforce the , same. �I Section 8. BOOKS AND RECORDS. Every tax collector and every taxpayer required to pay any of the taxes imposed by this Chapter shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that give rise, or may have given rise, to any tax liability under this Chapter. The books and records shall be subject to and available for inspection by employees or agents of the City at all times during regular business hours of the tax collector or taxpayer.