Sec. 40-135. - Definitions.

Except where the context clearly indicates a different meaning, the following words and phrases, when used in this article, shall have the following respective meanings:

Board and lodging. The services, meals, food, board, lodging or space furnished any transient.

Hotel. Any public or private hotel, inn, hostelry, tourist home or house, motel, rooming house or other lodging place within the city offering board and lodging, either or both, as defined in this section, for compensation, to any transient as defined in this section.

Transient. Any person who, for any period of not more than sixty (60) consecutive days, either at such person's own expense or at the expense of another, obtains board and lodging in any hotel.

(Ord. No. 1508, § 1; Code 1961, § 16-106)

Sec. 40-136. - Levied; amount.

There is hereby imposed and levied on each transient a tax equivalent to seven and one-half (7.5) percent of the total amount paid for board or lodging by or for any such transient to any hotel.

(Ord. No. 1508, § 2; Code 1961, § 16-107; Ord. No. 4731-95, § 1; Ord. No. 5788-02, § 1)

Sec. 40-137. - Exceptions.

(a)

No tax shall be payable under this article on charges for board and lodging paid to any hospital, medical clinic, convalescent home or home for aged people.

(b)

Notwithstanding any other provisions of this chapter, the tax imposed on transient room rentals pursuant to this article shall be imposed only for the occupancy of any room or space that is suitable or intended for occupancy of transients for dwelling, lodging or sleeping purposes.

(Ord. No. 1508, § 9; Code 1961, § 16-114; Ord. No. 6315-06, § 1)

Sec. 40-138. - Collection.

Every person receiving any payment for board and lodging with respect to which a tax is levied under this article shall collect the amount of such tax so imposed from the transient on whom such tax is levied or from the person paying for such board and lodging at the time payment for such board and lodging is made. The taxes required to be collected under this section shall be deemed to be held in trust by the person required to collect such taxes until remitted as required in this article.

(Ord. No. 1508, § 3; Code 1961, § 16-108)

Sec. 40-139. - Reports and remittances generally.

The person collecting any tax as provided in section 40-138 shall make out a report thereof, upon such forms and setting forth such information as the commissioner of the revenue may prescribe and require, showing the amount of board and lodging charges collected and the tax required to be collected, and shall sign and deliver such report to the city treasurer with a remittance of such tax. Such reports and remittances shall be made on or before the twentieth day of each month covering the amount of tax collected during the preceding month.

Notwithstanding the foregoing provisions of this section, the commissioner of revenue and the city treasurer shall allow reports and remittances to be made quarterly by any person collecting the tax when the person has established for a period of one (1) year that his monthly remittances are less than one hundred dollars ($100.00) per month. Such reports and remittances shall be made on or before the twentieth (20th) day of the month following the close of the period.

(Ord. No. 1508, § 4; Code 1961, § 16-109; Ord. No. 4872-96)

Sec. 40-140. - Collector's records.

It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this article to keep and to preserve, for a period of two (2) years, such suitable records as may be necessary to determine the amount of such tax as such person may have been responsible for collecting and paying to the city. The commissioner of the revenue may inspect such records at all reasonable times.

(Ord. No. 1508, § 7; Code 1961, § 16-112)

Sec. 40-141. - Duty of collector going out or disposing of business.

Whenever any person required to collect and pay to the city a tax under this article shall cease to operate or otherwise dispose of such person's business, any tax payable under this article to the city shall become immediately due and payable and such person shall immediately make a report and pay the tax due.

(Ord. No. 1508, § 8; Code 1961, § 16-113)

Sec. 40-142. - Penalty for late remittance or false return.

If any person, whose duty it is so to do, shall fail or refuse to remit to the city treasurer the tax required to be collected and paid under this article, within the time and in the amount specified in this article, there shall be added to such tax by the city treasurer a penalty in the amount of ten (10) percent, if the failure is for not more than thirty (30) days, with an additional five (5) percent for each additional thirty (30) days or fraction thereof during which the failure continues, not to exceed twenty-five (25) percent in the aggregate, with a minimum penalty of ten dollars ($10.00), but in no event shall the penalty exceed the amount of tax assessable. In addition, interest of the rate of ten (10) percent per annum shall be computed and collected on the tax and penalty beginning from the date such taxes were due and payable.

(Ord. No. 1508, § 5; Code 1961, § 16-110; Ord. No. 6161-05; Ord. No. 6315-06, § 1)

Sec. 40-143. - Procedure upon failure to collect, report, etc.

(a)

If any person, whose duty it is so to do, shall fail or refuse to collect the tax imposed under this article and to make, within the time provided in this article, the reports and remittances required in this article, the commissioner of the revenue shall proceed in such manner as the commissioner may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the commissioner of the revenue shall procure such facts and information upon which to base the assessment of any tax payable by any person who has failed or refused to collect such tax and to make such report and remittance, the commissioner shall proceed to determine and assess against such person the tax and penalties provided for by this article and shall notify such person, by registered mail, sent to such person's last known place of address, of the total amount of such tax and interest and penalties and the total amount thereof shall be payable within ten (10) days from the date of such notice.

(b)

It shall be the duty of the commissioner of the revenue to ascertain the name of every person operating a hotel in the city, liable for the collection of tax levied by this article, who fails, refuses or neglects to collect such tax or to make, within the time provided by this article, the reports or remittances required in this article. The commissioner of the revenue may have legal process issued and served for such person in the manner provided by law.

(Ord. No. 1508, §§ 6, 10; Code 1961, §§ 16-111, 16-115)

Sec. 40-144. - Violations of article.

Any person violating or failing to comply with any of the provisions of this article shall be deemed guilty of a Class 3 misdemeanor. Each violation or failure shall constitute a separate offense, but conviction thereof shall not relieve any such person from the payment, collection or remittance of the tax as provided in this article.

(Ord. No. 1508, § 11; Code 1961, § 16-116)

Secs. 40-145—40-154. - Reserved.