Chapter 3-12


3-12-010    Short title.

3-12-020    Definitions.

3-12-030    Tax.

3-12-040    Books and records.

3-12-050    Transmittal of tax revenue.

3-12-060    Collection.

3-12-070    Suspension of licenses or certificates.

3-12-080    Proceeds of tax and fines.

3-12-090    Violation—Penalty.

3-12-010 Short title.

This chapter shall be known and may be cited as the “Motel and Hotel Room Tax Ordinance of the city of Harvey.” (Ord. 2468 § 1 (part), 1986)

3-12-020 Definitions.

For the purpose of this chapter, whenever any of the following words, terms, or definitions are used herein, they shall have the meaning ascribed to them in this section:

“Motel room” or “hotel room” means a room within a structure offered for rental on a daily basis and containing facilities for sleeping. One room offered for rental with or without an adjoining bath shall be considered as a single motel or hotel room. The number of motel or hotel moms within a suite shall be computed on the basis of those rooms utilized for the purpose of sleeping.

“Owner” means any person having an ownership interest in or conducting the operation of a motel or hotel mom or receiving the consideration for the rental of such motel or hotel room.

“Person” means any natural person, trustee, court appointed representative, syndicate, association, partnership, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for himself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular, or plural is included in any circumstances. (Ord. 2468 § 1 (part), 1986)

3-12-030 Tax.

A.    There is levied and imposed upon the use and privilege of renting a motel or hotel room within the city a tax of six percent of the mom rental rate (not including taxes or other nonroom rental charges added to the motel or hotel bill) for each such motel or hotel room rented for every twenty-four-hour period or any fraction thereof; provided, however, that the tax shall not be levied and imposed upon any person who rents a motel or hotel mom for more than thirty (30) consecutive days or to a person who works and lives in the same motel or hotel.

B.    The ultimate incidence of and liability for payment of said tax is to be borne by the person who seeks the privilege of occupying the motel or hotel mom, said person hereinafter referred to as the “renter.”

C.    The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every motel or hotel to secure said tax from the renter of the motel or hotel room and to pay over to the city collector said tax under procedures prescribed by the city collector, or as otherwise provided in this chapter.

D.    Every person required to collect the tax levied by this chapter shall secure said tax from the renter at the time he collects the rental payment for the motel or hotel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment the amount due under the tax provided in this chapter shall be stated separately on said documents. (Ord. 2951 § 1, 1996; Ord. 2488 § 1, 1987; Ord. 2468 § 1 (part), 1986)

3-12-040 Books and records.

The city collector, or any person certified by him as his deputy or representative, may enter the premises of any motel or hotel for inspection and examination of books and records in order to effectuate the proper administration of this chapter and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder or interfere with the city collector or his duly authorized deputy or representative in the discharge of his duties in the performance of this chapter. It shall be the duty of every owner to keep accurate and complete books and records to which the city collector, or his deputy or representative (authorized by him) shall at all times have full access, which records shall include a daily sheet showing: (1) the number of motel or hotel rooms rented during the twenty-four (24) hour period, including multiple rentals of the same motel or hotel room where such shall occur, and (2) the actual hotel or motel tax receipts collected for the date in question. (Ord. 2468 § 1 (part), 1986)

3-12-050 Transmittal of tax revenue.

A.    The owner or owners of each motel or hotel room within the city shall file tax returns showing tax receipts received with respect to each motel and hotel room during each three month period ending on April 15th, July 15th, October 15th and January 15th of each year upon forms prescribed by the city collector. However, the first reporting period shall be for the period from the date of adoption of this tax through January 15, 1987. At the time of filing said tax returns, the owner shall pay to the city collector all taxes due for the period to which the tax return applies.

B.    Any owner of a motel or hotel who for the preceding quarterly period has failed to pay over the proper amount of tax to the city collector, may be required by the city collector, in his discretion, to file subsequent returns and pay the tax herein imposed on a monthly basis, in which case payments of the tax shall be made to the city collector on or before the last day of the month succeeding the month for which the tax was due.

C.    If for any reason any tax is not paid when due, a penalty at the rate of eighteen (18) percent per year on the amount of the unpaid tax which remains unpaid shall be added and collected. (Ord. 2468 § 1 (part), 1986)

3-12-060 Collection.

Whenever any person shall fail to pay any tax as herein provided, the corporation counsel shall, upon the request of the city collector, bring or cause to be brought an action to enforce the payment of said tax in behalf of the city in any court of competent jurisdiction. (Ord. 2468 § 1 (part), 1986)

3-12-070 Suspension of licenses or certificates.

If the mayor, after hearing held by or for him, shall find that any person has wilfully avoided payment of the tax imposed by this chapter, he may suspend or revoke all city licenses or certificates held by such tax evader. The owner shall have an opportunity to be heard at such hearing to be held not less than five days after notice of the time and place of the hearing to be held, addressed to him at his last known place of business. Pending notice, hearing and finding, any license or certificate of which he may be possessed may be temporarily suspended. Any suspension or revocation of any license or certificate shall not release or discharge the owner from his civil liability for the payment of the tax nor from prosecution for such offense. (Ord. 2468 § 1 (part), 1986)

3-12-080 Proceeds of tax and fines.

All proceeds resulting from the imposition of the tax under this chapter, including penalties, shall be paid into the treasury of the city. (Ord. 2468 § 1 (part), 1986)

3-12-090 Violation—Penalty.

Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with, or resisting or opposing the enforcement of any of the provisions of this chapter shall be fined not less than twenty-five dollars ($25.00) nor more than five hundred dollars ($500.00) for each offense, and a separate offense shall be deemed committed on each day during or on which a violation occurs or continues. (Ord. 2468 § 1 (part), 1986)