HomeMy WebLinkAboutORDINANCE 1547-1993..
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Suggested by: Council
City of Kenai
4RDI~IIQE NO. 1'J-~7-93
AN ORDINANCE OF THE COUNCIL OF THL CITY OF KENAI, ,ALASKA
AMENDING KMC 7.12 '~.'0 PROVIDE FOR MONTHLY FILINGS OF-
IiOTEL/MOTEL ROOIr! TAX RETURNS F4R CERTAIN DELINQUENT
ACCOUNTS..
WHEREAS, the existing City Code specifies that Hotel/Motel
Room Tax Returns and payments shall be submitted quarterly;
and
WHEREAS, the City believes that delinquent returns and
payments should result in monthly filings.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
KENAI, ALASKA, that KMC 7.12.030 and 7.12.040 be amended as
follows:
7. iz . v3o ,g~uonsib111ty~Q~p,~vment-- Collect, on. (a)
Each transient guest is responsible for the room rental tax
imposed by this chapter, and the tax shall be due and
payable at the time rent is paid. Ail unpaid tax shall be
due when the transient guest ceases to occupy or use space
in the flacility.
(b) Every operator and/or owner renting rooms subject
to taxation under this chapter shall collect taxes from
transient guests at the time of collection of room rental
and shall transmit the same [QUARTERLY] to the City. The
tax imposed shall be shown on the billing to the guest as a
separate and distinct item.
'7040 ,~,ental ax_~Q~,~~~ and reaeint. (a) Title to
the rental taxes collected pursuant to the chapter shall
vest in the Cfty upon collection. Such taxes shall be
safeguarded until trans:aitted to the City ass hereinafter
provided. On or before the last day of the month following
the end of each quarter, all ~peratora whct are c~~rgnt_ iH
hots 1 jmote 1, ~,c~,Qm OAK f_ i 1 f n~~ , an~,,,,~y,~ggD,ts shall prepare. and
submit a return furnished by the City for the preceding
quarter to_the Finance Department of the City. Operators
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month. In addition, the operator may be required to submit
such books and
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Ordinance No. 1547-93
Page Two
records as necessary to substantiate the amounts shown on
the return.
(b) The operator shall sign the return and transmit it
together with applicable taxes on or before the due date.
If taxes have not been received by the City by the due .date
of the return, the operator shall incur a penalty equal to
ten percent (l0~) of the tax liability. in addition to the
aforesaid penalty, interest at the rate of ten percent (10$)
per year, computed monthly, on the delinquent tax from .the
date of delinquency until paid shall accrue and be collected
in the same manner the delinquent tax is collected.
(c) Every operator engaged fn business within the City
shall keep and preserve suitable records of all rentals made
by him and such other books or accounts to determine the
amount of tax he is required to collect. All books and
records shall be maintained for a period of three (3) years
after any reporting period, and shall be available for
examination at reasonable times by the City Finance Director
to ascertain the correctness of a return or to determine the
amount of tax collected or levied.
Introduced:
Adopted:
Effective:
Approved
(5/25/93)
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by Finance: ~ S~
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June 2, 1993
June 16, 1993
July 16, 1993
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PASSED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, this
16th day of June, 1993. ~