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Chapter 3.03 - Hotel/Motel Accommodations Tax

3.03.020 Legislative intent
The City Council intends to levy upon the purchasers, consumers, or users of hotel/motel facilities the tax imposed by this chapter upon such purchasers, consumers, or users for the privilege of renting or leasing a lodging room in the city. This tax is in addition to and does not replace or repeal the sales tax on hotel/motel rooms imposed by Chapter 3.01 of this code. (Ord. O-87-89 § 1 (part), 1987).

3.03.030 Purpose
The purpose of this tax shall be to raise revenues to be used by the city to promote economic development within the city. (Ord. O-87-89 § 1 (part), 1987).

3.03.040 Definitions
As used in this chapter, unless the context otherwise requires, the following terms shall have the following meanings:
"City Manager" means the manager of the city.
"Finance Department" means the finance department of the city.
"Finance Director" means the finance director of the city.
"Hotel/motel facility" means a hotel, motel, or other similar facility which: (i) has lodging rooms; (ii) is located within the city; and (iii) the rental period is less than thirty consecutive days.
"Lodging room" is a regular sleeping room or unit which is part of a hotel or motel, or similar facility for which a charge is made for its use.
"Purchaser," "consumer," or "user" is that person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, motel, or similar facility for a period less than thirty consecutive days. (Ord. O-87-89 § 1 (part), 1987).


3.03.050 Levy of tax
On and after January 1, 1988, there is levied an excise tax of three percent upon the entire amount charged to any person for a lodging room, and said tax shall be collected and paid by each owner of a hotel/motel facility to the city. (Ord. O-87-89 § 1 (part), 1987).

3.03.060 Payment of tax
Before the twentieth day of each April, July, October, and January, commencing January 1, 1988, every owner of a hotel/motel facility shall make a return to the Finance Director for the preceding calendar quarter and remit to the Finance Director an amount equal to three percent of the entire amount charged to all persons for lodging room(s) during the preceding calendar quarter. Such returns shall be furnished by the Finance Department. (Ord. O-87-89 § 1 (part), 1987).

3.03.070 Administration
The City Council may adopt rules and regulations in conformity with this chapter for the proper administration and enforcement of this chapter. The administration of this chapter is vested in and shall be exercised by the City Manager. The Finance Director shall assist the City Manager in the administration of this chapter to the extent provided herein and in the rules and regulations promulgated hereunder. (Ord. O-87-89 § 1 (part), 1987).

3.03.080 Incorporation by reference of certain provisions of city's sales and use tax ordinance
Unless the context otherwise requires, the following provisions of the city sales and use tax ordinance set forth in Chapter 3.01 of this code, including all amendments thereto, are incorporated by reference into this chapter with the following modifications as if fully set forth herein:
A. Sections 3.01.020, 3.01.030, 3.01.060, 3.01.065, 3.01.100, 3.01.130 through 3.01.190, and 3.01.210 through 3.01.350, inclusive;
B. Any reference therein to "Chapter 3.01" shall be deemed to refer to this chapter;
C. Any reference therein to "sales tax," "use tax," or "tax" shall be deemed to refer to the tax imposed pursuant to this chapter;
D. Any reference therein to "taxpayer" shall be deemed to refer to an owner of a hotel/motel facility;
E. Any reference therein to "retailer" or "vendor" shall be deemed to refer to an owner of a hotel/motel facility.
In the event of a conflict between this chapter and Chapter 3.01, the provisions of this chapter shall control. (Ord. O-93-26 § 21, 1993; Ord. O-87-89 § 1 (part), 1987).