HomeMy WebLinkAbout4052-11/14/1994ORDINANCE NO. 4052
AN ORDINANCE REPEALING ARTICLE II, HOTEL AND
MOTEL TAX, OF CHAPTER 33 3/4, TAXATION, OF THE
1993 CODE OF ORDINANCES OF THE CITY OF
WATERLOO; AND ENACTING IN LIEU THEREOF A NEW
ARTICLE II, HOTEL AND MOTEL TAX, OF CHAPTER 33
3/4, TAXATION.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WATERLOO,
IOWA, that Article II, Hotel and Motel Tax, of Chapter 33 3/4,
Taxation, is hereby repealed in its entirety; that a new Article
II, Hotel and Motel Tax, of Chapter 33 3/4, Taxation, of the 1993
Code of Ordinances of the City of Waterloo, Iowa, is hereby enacted
in lieu thereof as follows:
ARTICLE II. HOTEL AND MOTEL TAX.
Sec. 33 3/4-11. Imposition of a hotel/motel tax of seven percent.
There is hereby imposed by ordinance of the city council of
Waterloo, Iowa, a hotel and motel tax at a rate of seven (7)
percent upon the gross receipts from the renting of any and all
rooms, apartments, or sleeping quarters in any hotel, motel, inn,
public lodging house, rooming house, or tourist court, or in any
place where sleeping accommodations are furnished to transient
guests for rent, whether with or without meals. The tax shall
apply only within the corporate boundaries of the City of Waterloo,
Iowa.
Sec. 33 3/4-12. "Renting" and "rent" defined.
"Renting" and "rent" include any kind of direct or indirect
charge for such rooms, apartments, sleeping quarters, or the use
thereof. However, such tax shall not apply to the gross receipts
from the renting of a room, apartment, or sleeping quarters while
rented by the same person for a period of more than thirty-one (31)
consecutive days.
Sec. 33 3/4-13. Imposition of tax.
The hotel and motel tax shall be imposed on April 1, 1981,
following the notification of the Director of Revenue and Finance.
Once imposed, the tax shall remain in effect at the rate imposed
continually and perpetually thereafter until terminated by
ordinance of the city council.
Sec. 33 3/4-14. Administration like that of state sales tax.
The Director of Revenue and Finance of the State of Iowa shall
administer the provisions of the hotel and motel tax as nearly as
possible in conjunction with the administration of the state tax
law. Said director shall provide appropriate forms, or provide on
the regular state tax forms, for reporting the hotel and motel tax
liability. All moneys received or refunded one hundred eighty
(180) days after the date on which the City of Waterloo terminates
the hotel and motel tax shall be deposited in or withdrawn from the
state general fund.
Sec. 33 3/4-15. Fund credited.
The Director of Revenue and Finance of the State of Iowa in
consultation with local officials shall collect and account for the
hotel and motel tax and shall credit all revenues to a "local
transient guest tax fund" as set forth in Chapter 422A of the Code
of Iowa, 1993.
Sec. 33 3/4-16. Tax permit.
No tax permit other than state tax permit required under
Section 422.53 of the Iowa Code may be required by local
authorities.
EOCK 3I3PAGE68
Ordinance No. 4052
Page 2
Sec. 33 3/4-17. Provisions of retail sales tax applicable.
The tax herein imposed and levied shall be in addition to any
state sales tax imposed under Section 422.43 of the Iowa Code. The
provisions of Section 422.25(4), 422.30, 422.48 to 422.52, 422.54
to 422.58, 422.67, 422.68, 422.69(1), and 422.70 to 422.75 of the
Iowa Code, consistent with Chapter 422A, shall apply with respect
to the taxes authorized under said Chapter 422A, in the same manner
and with the same effect as it the hotel and motel taxes were
retail sales taxes within the meaning of those statutes.
Notwithstanding the provisions of this paragraph, the Director of
Revenue and Finance of the State of Iowa shall provide for only
quarterly filing of returns as prescribed in Section 422.51 of the
Iowa Code. Further, said director may require all persons as
defined in Section 422.42 of the Iowa Code, who are engaged in the
business of deriving gross receipts subject to tax under Chapter
422A, to register with the Department of Revenue and Finance of the
State of Iowa.
Sec. 33 3/4-18. Local transient guest tax fund.
a. There is created in the office of the Treasurer of the
State of Iowa a local transient guest tax fund which shall consist
of all moneys credited to such fund under this title.
b. All moneys in the local transient guest tax fund shall be
remitted at least quarterly by the Treasurer of the State of Iowa,
pursuant to rules of the Director of Revenue and Finance of the
State of Iowa, to the City of Waterloo in the amount collected from
business in said city.
c. Moneys received by the City of Waterloo from this fund
shall be credited to the general fund of such city, subject to the
provisions of subsection (d) of this section.
d. The revenue derived from any hotel and motel tax
authorized by this article shall be used as follows:
(1) The first $500,000.00 received annually by the City of
Waterloo shall be distributed as follows:
(a) Fifty (50) percent to the Waterloo Convention and
Visitor's Bureau for the promotion of tourism.
(b) The remaining fifty (50) percent to attractions
which enhance tourism, including but not limited to
the Five Sullivan Brothers Convention Center, the
Grout Museum, the Waterloo Community Playhouse, the
Cedar Valley Lakes and Recreation Project, and
others. The Advisory Board of the Waterloo
Convention and Visitor's Bureau shall make
recommendations every January to the City Council
concerning the allocation of funds to those
organization that enhance tourism.
(2) Any annual revenue received by the City in excess of
$500,000.00 shall be allocated as follows:
(a) Fifty (50) percent to the Waterloo Convention and
Visitor's Bureau for the promotion of tourism,
subject to review and approval by City Council.
(b) The remaining fifty (50) percent shall be allocated
at the discretion of the Mayor and City Council for
tourism related purposes.
EocK 313FAG E68
Ordinance No. 4052
Page 3
INTRODUCED:
PASSED 1ST CONSIDERATION:
PASSED 2ND CONSIDERATION:
PASSED 3RD CONSIDERATION:
October 24, 1994
October 24, 1994
November 7, 1994
November 14, 1994
PASSED AND ADOPTED by the City Council of the City of
Waterloo, Iowa, on the 14th day of November, 1994, and approved by
the Mayor on the 16th day of November, 1994.
John ir oof f , May;•
ATTEST:
Susan Fangman, C' y Clerk
CERTIFICATE
I, Susan Fangman, City Clerk of the City of Waterloo, Iowa,' do
hereby certify that the preceding is a true and complete copy of
Ordinance No. 4052, as passed and adopted by the Council of the
City of Waterloo, Iowa, on the 14th day of November, 1994.
Witness my hand and seal of office this 16th day of November,
1994.
Susan Fangman, Cit 1Clerk
Misc
Nr 0 .X
MARGIN
PROOF�x�`
COMPAR
7
9378
BLACK HAWK COUNTY IOWA:SS
Filed for record Dec 7, 1994
at 11:45 AM, and recorded in
Misc Book
Page 683 /��
x./GL�46)
Recorder
Deputy
FEE 1-15.00/
CITY OF WATERLOO
CLERK/AUDITOR
eocK
313685
C)
CO0
FORM1 1T.
STATE OF IOWA,
Black Hawk County,
ORDINANCE NO. 4052
AN ORDINANCE REPEALING
ARTICLE II, HOTEL AND MOTEL
TAX, OF CHAPTER 33 3/4, TAXA-
TION, OF THE 1993 CODE OF
ORDINANCES OF THE
CITY OF
LIATELOO; AND ENATING IN
EU THER OF A NEW ART CLE
II, HOTEL AND MOTEL TAX, OF
CHAPTER 33 3/4, TAXATION.
BE IT ORDAINED BY THE CITY
COUNCIL OF THE CITY OF
WATERLOO, IOWA, that Article II,
Hotel and Motel Tax, of Chapter 33
3/4, Taxation, is hereby repealed in
its entirety; that a new Article II,
Hotel and Motel Tax, of Chapter 33 i
3/4, Taxation, of the 1993 Code of
Ordinances of the City of Waterloo,
Iowa, is hereby enacted in lieu I
thereof as follows:
ARTICLE II. HOTEL AND MOTEL
TAX
SS
Sec. 33 3/4-11. Imposition of a
hoteVmotel tax of seven percent.
There is hereby impo�ad byori
nance of the city tour, VVaVd�,rj lu!V1■
too, Iowa, a hotel and t V
rate of seven (7) perq
grossny all1po from
a 5��� 1� f�
any ofandrooms, a J
RO
sleeping quarters !
motel, inn. public Ic LOAIJQ_ead
rooming house, or t< �1
in any place where sl O�
guests oarent, wll J3A
guests for rent,
without meals. The
only within the co'. li ,.
aries of the City of Y T
Sec.
3 a-12. "ReUOJe8e1 JeIs,(J40
61
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kind ters
of direct or it Ie S
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er,uasu¢h tax shalor the wf% PueJ l 4o 1661
gross receipts frr `� oel Uod 1661
room, apartment seine' plod 1661
seon for wh'a period retec an� 41S Ja1$�(J40 3661
tone (31) consec luele0 I4slgnsllll 2661
Sec. 33 3/4.13. 11Jmd
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I do solemnly swear that the annexed copy of legal Waterloo, City of
Ordinance #4052 — hotel and motel tax
notice was published in the Waterloo -Cedar Falls Courier, a daily newspaper printed in
Waterloo, Black Hawk County, Iowa, once commencing on the
2nd
day of December 19 94
in the name of
said newspaper, and that the annexed rate of advertised is the regular legal rate of said
newspaper, and that the following is a correct bill for publishing said notice.
Printer's Bill $ 55.16
Subscribed and sworn to before me this tlit&I/1/4JA.,
and
vv0
Signed
day of
A.D., 19Q 9
Received of
Notary Public
the sum of
in full for publication of the above notice.
Dollars
FORM 1 1 T.
STATE OF IOWA,
Black Hawk County,
ORDINANCE NO. 40 r2
AN ORDINANCE REPEALING
ARTICLE II, HOTEL AND MOTEL
TAX, OF CHAPTER 33 3/4, TAXA-
TION, OF THE 1993 CODE OF
ORDINANCES OF THE CITY OF
WATERLOO; AND ENACTING IN
LIEU THEREOF A NEW ARTICLE
II, HOTEL AND MOTEL TAX, OF
CHAPTER 333/4, TAXATION.
BE IT ORDAINED BY THE CITY
COUNCIL OF THE CITY OF
WATERLOO, IOWA, that Article II,
Hotel and Motel Tax, of Chapter 33
3/4, Taxation, is hereby repealed in
its entirety; that a new Article II,
Hotel and Motel Tax, of Chapter 33
3/4, Taxation, of the 1993 Code of
Ordinances of the City of Waterloo,
Iowa, is hereby enacted in lieu
thereof as follows:
ARTICLE II. HOTEL AND MOTEL
TAX.
Sec. 33 3/4-11. Imposition of a
hotel/motel tax of seven percent.
There is hereby imposed by ordi-
nance of the city council of Water-
loo, Iowa, a hotel and motel tax at a
rate 7UGrt 1\1IYf�"'
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I do solemnly swear that the annexed copy of legal Waterloo, City of
Ordinance #4052 — hotel and motel tax
notice was published in the Waterloo -Cedar Falls Courier, a daily newspaper printed in
Waterloo, Black Hawk County, Iowa, once commencing on the 2nd
day of December 19 94
in the name of
said newspaper, and that the annexed rate of advertised is the regular legal rate of said
newspaper, and that the following is a correct bill for publishing said notice.
Printer's Bill $ 55.16
Signed
Subscribed and sworn to before me this oC /i t day of
Af/J2.614AA1/1 A.D., 19 q
le(,/wtsvLea.. gal(44)
Received of
Notary Public
the sum of
in full for publication of the above notice.
Dollars