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The following terms, as used in this article, shall be defined as follows:
Consideration.
The costs of the room in such hotel, and shall not include the costs of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.
Hotel.
Any building or buildings, trailer or other facility in which the public may, for consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, lodging houses, inns, rooming houses, trailer houses, or other buildings where rooms are furnished for consideration. Further, a “hotel” shall not be defined so as to include hospitals or nursing homes.
Occupancy.
The use or possession, or the right to the use or possession, of any room or rooms in a hotel for any purpose.
Occupant.
Anyone who, for consideration, uses, possesses, or has the right to use or possess any room or rooms in a hotel under any lease or agreement.
Quarterly period.
The regular calendar quarters of the year, the first quarter being composed of the months of January, February and March, the second quarter being the months of April, May and June, the third quarter being the months of July, August and September, and the fourth quarter being the months of October, November and December.
(1999 Code, sec. 1.401)
There is hereby levied a tax upon the occupancy of any room or space furnished by any hotel where such cost of occupancy is at the rate of $2.00 or more per day. Such tax pursuant to this article shall be equal to seven percent (7%) of the consideration paid by the occupant of such room or space in such hotel.
(1999 Code, sec. 1.402)
There shall be no tax levied or imposed upon a permanent resident pursuant to this article. A “permanent resident” shall mean any occupant who has or shall have the right pursuant to a lease or other contract to the occupancy of any room or space in a hotel for at least 120 consecutive days during the current calendar year or preceding year.
(1999 Code, sec. 1.403)
Every person, firm or corporation owning, operating, managing or controlling any hotel within the city shall collect the tax imposed by section 11.04.002 of this article for the city.
(1999 Code, sec. 1.404)
On the last day of the month following each quarterly period, every person, firm or corporation required to collect the tax imposed by this article shall file a report with the city secretary showing the consideration paid for all room occupancies in the preceding quarter, and the amount of the tax collected on such occupancies. Such person shall pay the tax due on such occupancies at the time of filing such report. There shall also be furnished to the city secretary a copy of the quarterly tax report filed with the state comptroller in connection with the state hotel occupancy tax.
(1999 Code, sec. 1.405)
The city shall determine the division of funds made available pursuant to this article annually as part of the city budgeting process. Funds shall be made available to the Camp County Arts Council, Pittsburg-Camp County Chamber of Commerce, Pittsburg-Camp County Museum Association and any other organization the city council shall determine and that meet the legal requirements for receiving funds.
(1999 Code, sec. 1.406)
Any person, firm or corporation who shall fail to collect the tax imposed pursuant to this article, or who shall fail to file a report as required pursuant to this article, or who shall fail to pay to the city secretary the tax imposed pursuant to this article when such report or payment is due, or who shall file a false report pursuant to this article, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine as provided for in the general penalty provision found in section 1.01.009 of this code. Each specific violation pursuant to this article shall be deemed a separate offense and punishable as such.
(1999 Code, sec. 1.407)