HomeMy WebLinkAboutO-1222ORDINANCE NO. 1222
AN ORDINANCE LEVYING A PRIVILEGE OR LICENSE TAX AGAINST
PERSONS, FIRMS OR CORPORATION ENGAGED IN THE BUSINESS OF
FURNISHING ROOMS, LODGINGS, OR ACCOMMODATIONS TO
TRANSIENTS IN THE CITY OF FAIRHOPE, ALABAMA, OR WITHIN ITS
POLICE JURISDICTION; PROVIDING FOR THE COLLECTION OF THE SAID
TAX; AND PROVIDING PENALTIES FOR THE VIOLATION OF THIS, -
ORDINANCE. AMENDING ORDINANCE NO 1176.
BE IT ORDAINED by the City Council of the City of Fairhope in the State of
Alabama, as follows:
Section 1. Levy of Tax in the City. For the privilege of engaging or continuing
within the City in the business activities hereinafter referred to, there
is hereby levied, in addition to all other taxes of every kind now
imposed by law, and shall be collected as herein provided, a
privilege or license tax against the person on account of the
business activities and in the amounts to be determined by the
application of rates against gross receipts as follows:
(a) There is hereby levied and imposed, in addition to all other taxes of
every kind now imposed by law, a privilege or license tax upon every
person, firm, or corporation engaging in the business of renting or
furnishing any room or rooms, lodgings, or accommodations to
transients in any hotel, motel, inn, tourist camp, tourist cabin or any
other place in which rooms, lodgings, or accommodations are
regularly furnished to transients for a consideration, in an amount to
be determined by the application of the rate of four (4%) percent of
the charge for such room, rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and
services furnished in such room. The tax shall not apply to rooms,
lodgings or accommodations supplied for a period of thirty (30)
continuous days or more in any place.
Section 2. Levy of Tax in the Police Jurisdiction. For that privilege of engaging
or continuing in the business activities hereinafter referred to within
the police jurisdiction of the city outside of its corporate limits, there
is hereby levied, in addition to all taxes of every kind now imposed
by law, and shall be collected as herein provided, a privilege or
license tax against the persons on account of the business activities
and in the amounts to be determined by the application of rates
against gross receipts as follows:
Ordinance No. 1222
Lodging Tax Ordinance
Page —2-
(a) There is hereby levied and imposed, in addition to all other taxes
of every kind now imposed by law, a privilege or license tax upon
every person, firm, or corporation engaging in the business or
renting or furnishing any room or rooms, lodgings, or
accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a
consideration, in an amount to be determined by the application of
the rate of two (2%) percent of the charge for such room, rooms,
lodgings, or accommodations, including the charge for use or
rental of personal property and services furnished in such room.
The tax shall not apply to rooms, lodgings, or accommodations
supplied for a period of thirty (30) continuous days or more in any
place.
Section 3. Provisions of State Lodainas Tax Statutes Applicable to this
Ordinance and Taxes Herein Levied. This ordinance and the
taxes herein levied shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations,
provisions, penalties, fines, and punishments, and deductions that
are applicable to the taxes levied by the state lodgings tax
statutes, except where inapplicable or where herein otherwise
provided, including all provisions of the state lodgings tax statutes
for enforcement and collection of taxes.
Section 4. Adding Amount of Tax to Price. Any person on whom the taxes
levied by this ordinance are imposed may add the tax herein
levied to the receipts from rental of rooms, lodgings or
accommodations and may collect same from the occupants of
such rooms, but this section is not mandatory.
Section 5. Payments — All payments are due on or before the twentieth (20tn)
day of the month following the month during which tax is accrued.
Section 6. Discount — A discount is allowed for timely payment of the tax due
and is calculated as follows: 5% on the 1st $100.00 of tax due,
plus 2% of all tax over $100.00.
Section 7. Penalty — Tax payments received after the due date are subject to
a "failure of timely pay" penalty equal to the greater of 10% of the
tax required to be paid or $50.00.
Ordinance No. 1222
Lodging Tax Ordinance
Page —3-
Section 8. This Ordinance Cumulative to General License Code or
Ordinance. This ordinance shall not be construed to repeal any of
the provisions of the general license code or ordinance of the City
but shall be held to be cumulative, and the amounts of the taxes
herein levied shall be in addition to the amounts of all other
license taxes imposed by the City by its general license code or
ordinance.
Section 9. Severability. Each and every provision of this ordinance is hereby
declared to be an independent provision and the holding of any
provision hereof to be void and invalid shall not affect any other
provision hereof, and it is hereby declared that the other
provisions of this ordinance would have been enacted regardless
of any provision which might have been held invalid.
Section 10. Effective Date. This ordinance shall be in full force upon its
adoption and publication as provided by law. This ordinance shall
become effective on the first day of August 2004, for payment due
September 20th and thereafter.
ADOPTED THIS 28th DAY of June . 2004.
ATTEST:
Geniece W. Johns , City Clerk/Treasurer
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