ORDINANCE NO. 2018-2962 - Hotel Occupation Tax
AN ORDINANCE CREATING CHAPTER 119, OF THE CITY OF MCCOOK, NEBRASKA CODE OF ORDINANCES AND ESTABLISHING THE METHOD FOR CALCULATING THE OCCUPATION TAX FOR COMPANIES WHO OPERATE A HOTEL, AND CREATING AN ENFORCEMENT AND REPORTING SYSTEM FOR HOTEL COMPANY OCCUPATION TAXES AND RATES; PROVIDING FOR THE REPEAL OF ANY AND ALL ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING A TIME AND DATE FROM AND AFTER WHICH THIS ORDINANCE SHALL TAKE EFFECT AND BE ENFORCED.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF MCCOOK, NEBRASKA:
SECTION 1. That the City of McCook Code of Ordinances shall be amended to include the addition of Chapter 119, as follows:
“CHAPTER 119: HOTEL COMPANIES OCCUPATION TAX
§ 119.01 OCCUPATION TAX; REQUIREMENT TO PAY.
An occupation tax is hereby levied and imposed on every person or business entity who engages in the business of operating a hotel for revenue in the City of McCook. All hotel companies doing business in the City are required to pay an occupation tax as set forth herein.
§ 119.02 HOTEL ACCOMMODATIONS.
Each person engaged in the business of operating a hotel in the City shall pay an occupation tax in the amount of four percent (4%) of the basic rental rates charged per occupied room per night.
§ 119.03 HOTEL DEFINED.
Hotel shall mean any facility in which the public may, for a consideration, obtain sleeping accommodations in any space ordinarily used for accommodations. The term shall include hotels, motels, bed and breakfast accommodations, tourist hotels, campgrounds, courts, lodging houses, inns and nonprofit hotels; but "hotel" shall not be defined so as to include hospitals, sanitariums, nursing homes, chronic care centers, dormitories, or facilities operated by an educational institution and regularly used to house students.
§ 119.04 OCCUPIED ROOM, DEFINED; EXCEPTIONS.
Occupied room shall mean any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed thirty (30) continuous days. The term shall include camping space, trailer space or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room, or meeting room, provided it is not used as temporary sleeping accommodations.
(A) The term "occupied room" shall not mean, and no tax imposed by this article shall be measured by or collected for:
(1) Complimentary or other sleeping accommodations for which no consideration is charged;
(2) Sleeping accommodations for which the consideration is paid by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967, as it is amended from time to time; or
(3) Sleeping accommodations leased by an employer for use by its employees when a specific room is the subject of the lease, the lease extends for more than thirty (30) consecutive days, and consideration is actually paid for use during at least thirty (30) consecutive days.
§ 119.05 COLLECTION.
The tax imposed by this article shall be collected by the hotel operator from the occupant of each room to which the tax applies. The tax may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The operator shall remain responsible for payment of all taxes imposed whether or not the taxes are actually collected from the guests.
§ 119.06 RECORDS.
It shall be unlawful for any hotel operator subject to this article to fail to maintain or fail to make available to the City, upon seventy-two (72) hours notice, written records accurately and completely evidencing the number of rooms occupied, the dates the rooms are occupied, the amount of occupation tax due or paid under this article, and such other information as is required by the City Clerk. Such records shall be maintained for a period of three (3) years after the occupation tax is due.
§ 119.07 DUE DATE.
Notwithstanding any contrary provision of this chapter, the tax imposed by this article shall be due and payable on the first day of each calendar month next succeeding the month during which the room was occupied. All taxes not paid by the twenty-fifth day of the month in which they are due and payable shall be deemed to be delinquent. The operator shall be assessed a penalty of ten percent (10%) on all delinquent amounts as well as interest of one percent (1%) per month or fraction thereof from the first of the month in which such tax becomes due and payable until the date of payment.
§ 119.08 RIGHT TO SUE.
In case any hotel shall fail to make payment of the occupation tax provided for by this article at the time specified for such payment, the city shall have the right to sue any such company in any court of competent jurisdiction for the amount of such occupation tax due and payable under the terms and provisions of this article and may recover judgment against any such company for such amount so due, together with interest and penalties, and may have execution thereon.
§ 119.09 REVENUE MEASURE.
The provisions of this Section are enacted solely as a revenue measure of the City.
§ 119.10 INTENT.
All amounts realized from the collection of the occupation tax levied pursuant to this Article shall be placed to the credit of the General Fund to be used for projects or such other fund or funds as designated by the City Council.
§ 119.11 PENALTY.
Any person, partnership, firm or corporation violating any of the provisions of Sections 119.01 through 119.11 shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished in accordance with Section 10.99 of this Code. Each distinct act or violation of the terms of Sections 119.01 through 119.11 constitute a separate offense.”
SECTION 2. That any other ordinance or Section passed and approved prior to the passage, approval, and publication or posting of this ordinance and in conflict with the provisions is herewith repealed.
SECTION 3. This ordinance shall take effect and be in full force July 1, 2018 and from and after its passage, approval and publication as required by law in its entirety or in pamphlet form.
PASSED AND APPROVED this 2nd day of April, 2018.