HomeMy WebLinkAboutO-1628ORDINANCE NO. 1628
AN ORDINANCE TO REPEAL AND REPLACE ORDINANCE NO. 1176,
ORDINANCE NO. 12221 AND ORDINANCE NO. 1531 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:
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:
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 six (6) 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. 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:
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 three (3) 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.
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Ordinance No. 1628
Page —2-
Section 3. Provisions of State Lodgings 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. 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.
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 become effective on the first day of
December 2018; and shall be in full force upon its adoption and publication as
required by law.
ADOPTED AND APPROVED THIS 22ND DAY OF OCTOBER, 2018
ATTEST:
a . arks, C
City Cl k
Karin Wilson, Mayor