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<br />. <br /> <br />614.02 Imposition of Tax. There is hereby imposed a tax of three <br />percent (3%) on the rent charged by an operator for providing <br />lodging to any person. The tax shall be stated and charged <br />separately and shall be collected by the operator from the <br />lodger. The tax collected by the operator shall be a debt owed <br />by the operator to the City and shall be extinguished only by <br />payment to the City. In no case shall the tax imposed by this <br />section upon an operator exceed the amount of tax which the <br />operator authorized and required by this Chapter to collect from <br />a lodger. <br /> <br />614.03 <br /> <br />Collections. Each operator shall collect the tax imposed by this <br />Chapter at the time rent is paid. The tax collections shall be <br />held in trust by the operator for the City. The amount of tax <br />shall be separately stated from the rent charged for the lodging. <br /> <br />. <br /> <br />614.04 Exemptions. An exemption shall be granted to any person as <br />to whom or whose occupancy it is beyond the power of the City <br />to tax. No exemption shall be granted except upon a claim <br />therefore made at the time the rent is collected and such a claim <br />shall be made in writing under penalty of peIj ury on forms <br />provided by the City. All such claims shall be forwarded to the <br />City when the returns and collections are submitted as required <br />by this Chapter <br /> <br />614.05 Advertisinl!: No Tax. It shall be unlawful for any operator to <br />advertise or hold out or state to the public or any customer, <br />directly or indirectly, that the tax or any party thereof will be <br />assumed or absorbed by the operator, or that it will not be added <br />to the rent or that, if added, it or any part thereof will be <br />refunded. In computing the tax to be collected, amounts of tax <br />less than one cent shall be considered an additional cent. <br /> <br />2 <br /> <br />. <br />