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<br />312.02: <br /> <br />312.03: <br /> <br />312.04: <br /> <br />312.05: <br /> <br />312.06: <br /> <br />IMPOSITION OF TAX: There is hereby imposed a tax of <br />three percent (3 %) on the rent charged by an operator for <br />providing lodging to any person. The tax shall be stated <br />and charged separately and shall be collected by the <br />operator from the lodger. The tax collected by the <br />operator shall be a debt owed by the operator to the City <br />and shall be extinguished only by payment to the City. In <br />no case shall the tax imposed by this section upon an <br />operator exceed the amount of tax which the operator is <br />authorized and required by this Chapter to collect from a <br />lodger. <br /> <br />COLLECTIONS: Each operator shall collect the tax <br />imposed by this Chapter at the time rent is paid. The tax <br />collections shall be held in trust by the operator for the <br />City. The amount of tax shall be separately stated from the <br />rent charged for the lodging. <br /> <br />EXEMPTIONS: An exemption shall be granted to any <br />person as to whom or whose occupancy it is beyond the <br />power of the City to tax. No exemption shall be granted <br />except upon a claim therefore made at the time the rent is <br />collected and such a claim shall be made in writing under <br />penalty of perjury on forms provided by the City. All such <br />claims shall be forwarded to the City when the returns and <br />collections are submitted as required by this Chapter. <br /> <br />ADVERTISING NO TAX: It shall be unlawful for any <br />operator to advertise or hold out or state to the public or <br />any customer, directly or indirectly, that the tax or any <br />party thereof will be assumed or absorbed by the operator, <br />or that it will not be added to the rent or that, if added, it <br />or any part thereof will be refunded. In computing the tax <br />to be collected, amounts of tax less than one cent shall be <br />considered an additional cent. <br /> <br />PAYMENTS AND RETURNS: The taxes imposed by this <br />Chapter shall be paid by the operator to the City not later <br />than twenty-five (25) days after the end of the month in <br />which the taxes were collected. At the time of payment the <br />operator shall submit a return upon such forms and <br />containing such information as the City may require. The <br />return shall contain the following minimum information: <br /> <br />A. The total amount of rent collected for lodging <br />during the period covered by the return. <br /> <br />B. The amount of tax required to be collected and due <br />