HomeMy WebLinkAboutO-1531ORDINANCE NO. 1531
AN ORDINANCE AMENDING ORDINANCE NO. 1176
AND ORDINANCE NO. 1222 KNOWN AS
THE CITY OF FAIRHOPE'S LODGING TAX ORDINANCE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE
ALABAMA, as follows:
The ordinance known as the City of Fairhope's Lodging Tax Ordinance
No. 1176 and Ordinance No. 1222 are hereby amended in respect to the certain
sections below and all other sections within these ordinances remain as written and
adopted:
Section 1. Lew 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:
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 one hundred eighty
(180) continuous days or more in any place.
Section 2. Lew 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:
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 one hundred eighty
(180) continuous days or more in any place.
Ordinance No. 1531
Page —2-
Severability. The sections, paragraphs, sentences, clauses and phrases of this
ordinance are severable, and if any phrase, clause, sentence, paragraph or section
of this ordinance shall be declared unconstitutional by a court of competent
jurisdiction, then such ruling shall not affect any other paragraphs and sections,
since the same would have been enacted by the municipality council without the
incorporation of any such unconstitutional phrase, clause, sentence, paragraph or
section.
Effective Date. This ordinance shall take effect immediately upon its due adoption
and publication as required by law.
ADOPTED AND APPROVED THIS 9TH DAY OF FEBRUARY, 2015
ATTEST:
6isa AVAS, 'MNYC
City Cler