Chapter 4.21
HOTEL ROOM TAX Revised 7/18
Sections:
4.21.020 Imposition of hotel room tax.
4.21.030 Returns and the collection of the tax.
4.21.050 Failure to submit timely or accurate returns.
4.21.060 Violations a misdemeanor.
4.21.070 Lien for tax, interest and penalty. Revised 7/18
4.21.010 Definitions.
For the purposes of this chapter, the following definitions shall apply:
“Guest” means an individual, corporation, partnership, association or other person or entity paying money or other consideration for the use of a sleeping room or rooms in a hotel.
“Hotel” means a structure or portions of a structure which is occupied or intended and designed for occupancy by transients for dwelling, lodging or sleeping purposes and includes any hotel, motel, inn, barracks, trailer, camp, bed and breakfast, modular unit or similar accommodation or structure.
“Occupancy” means the use or possession, or the right to the use or possession of any rooms or portion thereof, in any hotel.
“Operator” means an individual, corporation, partnership, association or other person or other entity who furnishes, offers for rent or otherwise makes available rooms in a hotel for money or other consideration, whether acting directly or through an agent or employee.
“Rent” means the amount, in money or money’s worth, paid or promised to be paid as consideration for the use by a transient of a room or rooms in a hotel.
“Transient” means a person who occupies a room or rooms in a hotel for fewer than sixty consecutive days. (Ord. 2007-02 §2(part))
4.21.020 Imposition of hotel room tax.
A. There is levied on hotel room rentals to guests or transients a tax of five percent of the room rent.
B. Each guest is responsible for the hotel room tax imposed by this chapter, and the tax shall be due and payable at the time the room rent is paid. (Ord. 2007-02 §2(part))
4.21.030 Returns and the collection of the tax.
A. Every operator shall collect the tax imposed by this chapter from the guest at the time of the collection of the room rent.
B. The operator shall submit payment of the amount of tax due with a city hotel room tax return form provided by the city accounting department on or before the end of the month.
C. An operator may not state or advertise to the public or to a guest or transient that the tax or any part of the tax will be assumed by the operator or that the tax will not be added to the room rent or that the tax will be refunded. An operator may not absorb the tax, fail to add the tax or any part of the tax to the guest’s invoice, nor refund any tax or fail to separately state the tax to the guest.
D. If a return is not filed timely or the tax is not remitted timely, the operator is delinquent. Interest at the rate of eight percent per year on any delinquent tax from the date of delinquency until paid shall accrue and be collected in the same manner that the delinquent tax is collected. A late filing penalty of twenty-five dollars shall be added to all late returns. In addition, a late payment penalty of five percent per month or any fraction thereof, up to a maximum penalty of twenty-five percent, shall be added to all returns until such tax, penalty and interest thereon have been paid. Penalties and interest shall be assessed and collected in the same manner as the tax is assessed and collected.
E. An operator who fails to file a return or remit the tax on the required due date as required under this chapter may be required by the mayor or his or her designee to file tax returns and remit taxes on a more frequent basis as determined by the mayor or his or her designee.
F. If the hotel room tax is not paid when due, the city may enforce the payment of the tax, penalty and interest by any lawful method, including but not limited to the lien, foreclosure and sale of real or personal property or a civil action against the delinquent taxpayer. (Ord. 2008-09 §§2, 3; Ord. 2007-02 §2(part))
4.21.040 Records.
In order to facilitate the administration and enforcement of the provisions of this chapter, each operator shall maintain and keep for a period of three years after the due date of a tax return under this chapter all tax returns and other records showing guests, transients, room rentals, and any other information required by the city. The mayor or his or her designee is authorized to examine and inspect the books, records and other documents of any operator in order to carry out the provisions of this chapter. The mayor may issue subpoenas for the appearance of persons and for the production of records. (Ord. 2007-02 §2(part))
4.21.050 Failure to submit timely or accurate returns.
In the event that any operator fails to submit a return or the operator submits a return that the city believes to be incorrect, the mayor or his or her designee may make an assessment against the operator. The assessment shall be based on an estimate of the tax, penalty and interest due using available information, and shall be prima facie correct for all purposes. (Ord. 2007-02 §2(part))
4.21.060 Violations a misdemeanor.
Any person violating any of the provisions of this chapter is guilty of a misdemeanor. (Ord. 2007-02 §2(part))
4.21.070 Lien for tax, interest and penalty. Revised 7/18
The tax, interest and penalty imposed under this chapter shall constitute a lien in favor of the city upon the assets or property of the operator. The lien arises upon delinquency and continues until the liability for the amount is satisfied. The lien is not valid as against a mortgagee, pledgee, purchaser, or judgment creditor until notice of the lien is filed in the office of the recorder in the Utqiaġvik recording district. (Ord. 02-2017 §2(part); Ord. 2007-02 §2(part))