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HomeMy WebLinkAbout3117-12.01.1980 (RECORDED) ORDINANCE NO. 3 /l AN ORDINANCE ADDING CHAPTER 38 TO THE CODE OF ORDINANCES OF THE CITY OF WATERLOO, IOWA, IMPOSING A HOTEL AND MOTEL TAX OF FIVE PERCENT (5%) UPON THE GROSS RECEIPTS FROM THE RENTING OF 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. BE IT ORDAINED BY the City Council of the City of Waterloo, Iowa, that: Section 1. That a new chapter is added to the Code of Ordinances of the City of Waterloo, Iowa, as follows: "CHAPTER 38 HOTEL AND MOTEL TAX 38-1. Imposition of a Hotel/Motel Tax of Five Percent (5%) . There is hereby imposed by ordinance of the City Council of Waterloo, Iowa, a hotel and motel tax at a rate of five percent (5%) 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 except the gross receipts from the renting of sleeping rooms in dormitories and in memorial unions at all State of Iowa universities and colleges. The tax shall apply only within the corporate boundaries of the City of Waterloo, Iowa. 38-2. 'Renting' and 'Rent' . '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. 38-3. Imposition of Tax. The hotel and motel tax shall be imposed on April 1, 1981, following the notification of the Director of Revenue. Once imposed the tax shall remain in effect at the rate imposed continually and perpetually thereafter until terminated by ordinance of the City Council. 38-4. Administration Like That of State Sales Tax Law. The Director of Revenue 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 sales 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. 38-5. Fund Credited To. The Director of Revenue 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 se forth in Chapter 422A of the Code of Iowa, 1979. 38-6. 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. ,:,Goy 2 I PAGE . . Page 2 38-7. 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 Sections 422.25(4) , 422.30, 422.48 through 422.52, 422.54, 422.58, 422.67, 422.68, 422.69(1) , and 422.70 through 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 if the hotel and motel taxe4 were retail sales taxes within the ' meaning of those statutes. NotwithsLending the provisions of this paragraph, the Director of Revenue 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 grog`.'. receipts subject to tax under Chapter 422ea. t0 register with the Department of Revenue of the State of ;uwa. 38-8. 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 Ordinance. (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 of the State of Iowa, to the City of Waterloo in the amount collected from businesses 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 Ordinance shall be used as follows: 1. The City of Waterloo shall spend fifty percent (50%) for promo i—p of f-,„,ri :-m of -.-n,,,/-4 2. The City of Waterloo shall spend fifty percent (50%) to relieve the tax burden of Conway Civic Center to the citizens of the City of Waterloo." Section 2. That the aforedescribed Chapter shall be included as part of the replacement pages of the Code of Ordinances of the City of Waterloo, Iowa, and made a part of said Code as provided by law. Section 3. ' It is the intention of the City Council that each section, paragraph, sentence, clause, and provision of this Ordinance is separable and if any provision is held unconstitutional or invalid for any reason such decision shall not affect the remainder of this Ordinance or any part thereof other than that affected by such decision. Section 4. That this Ordinance shall be in full force and effect from and after its passage and publication as provided by law. PASSED AND ADOPTED by the City Council this 1 day of Oz C e 1_ be r; 1980, and approved by the Mayor this x3 day of f)E C ciM4j ca r- I , 1980. ,7(.-4.-c Z_"e--r f f Leo P. Rooff, ,Mayor ATTEST: / '' ' - / '1".a ) Larry P. Burger, ty Clerk BOO . 237 PAGE 92 INDEXED U-41 COMPAR6D7/ PAGED 8055 BLACK HAWK COUNTY, IOWA:SS Filed for record jaet., R 192LL at //.'©D A-• M, and recorded in 7r/.4,4;4.. Book a 3 7 Page q Recorder Deputy Fee (.p•00 BOOK 237 PAGE 93 STATE OF IO W A, I, Robert J . Mc C o v SS I31ack Hawk County, Publisher of the Waterloo T Olrler a daily newspaper printed in the English language and published in Waterloo, Black Hawk County, Iowa do solemnly swear that the annexed copy of__QrA Anre___NA311j provisions of this paragraph, the Director of Revenuee of the State of publishedrAjXi notice was in the English language only * Iowa shall provide for only quarterly filing of returns as prescribed in once a fOX_ c)PXiXR9tiX4(Yl'Section 422.51 of the Iowa Code. Further,said Director may require all persons as defined in Section 422.42 of commencing on the 5 t h day of D e e e m b e r 1980 the Iowa Code,who are engaged in the business of deriving gross receipts subject to tax under Chapter 422A,to. in the issue( of D.e_c_elmh.e_r__54___19$0 register with the Department of Revenue of the State of Iowa. 38-8.Local Transient Guest Tax Fund. of said newspaper, and (a)There is created in the office of i the Treasurer of the State of Iowa a Local Transient Guest Tax Fund that the annexed rate of advertising is the regular legal rate of which shall consist of all moneys credited to such fund under this said newspaper, and that the following is a correct bill for pub- Ordinance. (b) All moneys in the Local. lishing said notice. Transient Guest Tax Fund shall be remitted at least quarterly by the Printer "s Bill $ -S f .. CO Treasurer of the State of Iowa, pursuant to rules of the Director of Revenue of the State of Iowa, to the City of Waterloo in the amount collected from businesses in said City. (c) Moneys received by the City of Waterloo from this fund shall be credited to the General Fund of such Subscribed and sworn to before me this 5 t h day City, subject to the provisions of 7 Subsection(d)of this Section. (d) The revenue derived from any of A. D. 19 hotel and motel tax authorized by this! December , $Q___ Ordinance shall be used as follows: .- 1. The City of Waterloo shall spend . fifty percent (50%) for promotion of - tourism of ConWay Civic Center. Notary Public 2.The City of Waterloo shall spend fifty percent(50%) to relieve the tax burden of ConWay Civic Center to the ' Received of citizens of the City of Waterloo." Section 2. That the oforedescribed Chapter' the sum of Dollars �oAOW µooa.d�,ss llv 'Mt vagwjaw3 to in full for publication of the above notice. i laic a4l uo 4oAOW au(AG paeo.iddo >('Jagwaaao to Aop 1st uo ilwnoD ) all Aq.patdopo puo passod Publisher'meal into)fMO )W019 10 4acucoab 341 e awoutpip si41 to Ado3 pat;MVa3 %t1 01 PIN.p AWN sl 44 puo ttJap Alta all 1a41—L uotlaa5 pegtnsep anogo CM 13 3 pulsla aouaptsaa Allwod atdllin5 a„ so pauoz Agaia4 Si awos a44 an, ,uc�rt ate„...ems..�..,...,.a... 'Jrf ORDINANCE NO. 3 1/ 7 AN ORDINANCE ADDING CHAPTER 38 TO THE CODE OF ORDINANCES OF THE CITY OF WATERLOO, IOWA, IMPOSING A HOTEL AND MOTEL TAX OF FIVE PERCENT (5%) UPON THE GROSS RECEIPTS FROM THE RENTING OF 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. BE IT ORDAINED BY the City Council of the City of Waterloo, Iowa, that: Section 1. That a new chapter is added to the Code of Ordinances of the City of Waterloo, Iowa, as follows: • "CHAPTER 38 HOTEL AND MOTEL TAX 38-1. Imposition of a Hotel/Motel Tax of Five Percent (5%) . There is hereby imposed by ordinance of the City Council of Waterloo, Iowa, a hotel and motel tax at a rate of five percent (5%) 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 except the gross receipts from the renting of sleeping rooms in dormitories and in memorial unions at all State of Iowa universities and colleges. The tax shall apply only within the corporate boundaries of the City of Waterloo, Iowa. 38-2. 'Renting' and 'Rent' . 'Renting' and 'Rent' include any kind of direct or indirect charge for such reems, apartments, sleeping quarters, or the use thereof. However such tax sh<.i 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. 38-3. Imposition of Tax. The hotel anu motel tax shall be imposed on April 1, 1981, following the notification of the Director of Revenue. Once imposed the tax shall remain in effect at the rate imposed continually and perpetually thereafter until terminated by ordinance of the City Council. 38-4. Administration Like That of State Sales Tax Law. The Director of Revenue 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 sales 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 Fua;d. 38-5. Fund Credited To. The Director at Revenue 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, 1979. 38-6. 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. i Y \ 1� Ilae2 38-7. 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 Sections 422.25(4) , 422.30, 422.48 through 422.52, 422.54, 422.58, 422.67, 422.68, 422.69(1) , and 422.70 through 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 if 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 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 of the State of Iowa. 38-8. 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 Ordinance. (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 of the State of Iowa, to the City of Waterloo in the amount collected from businesses 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 Ordinance shall be used as follows: 1. The City of Waterloo shall spend fifty percent (50%) for promotion of tourism of ConWay Civic Center. 2. The City of Waterloo shall spend fifty percent (50%) to relieve the tax burden of Conway Civic Center to the citizens of the City of Waterloo." Section 2. That the aforedescribed Chapter shall be included as part of the replacement pages of the Code of Ordinances of the City of Waterloo, Iowa, and made a part of said Code as provided by law. Section 3. It is the intention of the City Council that each section, paragraph, sentence, clause, and provision of this Ordinance is separable and if any provision is held unconstitutional or invalid for any reason such decision shall not affect the remainder of this Ordinance or any part thereof other than that affected by such decision. Section 4. That this Ordinance shall be in full force and effect from and after its passage and publication as provided by law. PASSED AND ADOPTED by the City Council this f day of 0(2. 0 4 - / c,,1980, and approved by the Mayor this 3 day of DQ C Q ,- 4c,r^ ' , 1980. .r-L 4,----172_ Leo P. Rooff, thayor ATTEST: . 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