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Section 545 <br /> CHAPTER 545 <br /> LODGING TAX <br /> Section <br /> 545.01 Definitions <br /> 545.02 Imposition of Tax <br /> 545.03 Collections <br /> 545.04 Exceptions and Exemptions <br /> 545.05 Advertising No Tax <br /> 545.06 Payment and Returns <br /> 545.07 Records and Examination of Records <br /> 545.08 Examination of Return,Adjustments,Notices and Demands <br /> 545.09 Refunds <br /> 545.10 Failure to File a Return <br /> 545.11 Tax Penalties <br /> 545.12 Administration of Tax <br /> 545.13 Use of Proceeds <br /> 545.14 Appeals <br /> 5A S 15 T0:r=1pQ*1!lYl <br /> XL.9A1 I <br /> 545.01 Definitions. <br /> The following words, terms, and phrases, as used herein, have the following meanings: <br /> 1. The term "Director" means the Director of Finance. <br /> 2. The term "lodging" means the furnishing for consideration of lodging by a hotel, motel, municipal <br /> campground, rooming house, tourist court, or resort; except where such lodging shall be furnished to <br /> the same lodger for a continuous period of 30 days or more. The furnishing of rooms by religious, <br /> education or non-profit organizations shall not constitute "lodging" for purposes of this Section in <br /> those cases where the use is directly associated with the primary purpose and functions of the <br /> sponsoring entity and utilized facility. <br /> 3. The term "operator" means a person who provides lodging to others for consideration. <br /> 4. The term "rent" means the consideration charged for lodging whether paid in money or otherwise, <br /> but shall not include any charges for services rendered in connection with furnishing lodging other <br /> than those included in the room charge. <br /> 5. The term "lodger" means the person obtaining lodging from an operator. <br /> 1 <br /> 01/01/2001 Ord.519,Add Chapter 545,Lodging Tax <br /> 12/14/2009 Ord.629,Eliminate 545.15,Termination <br />