Ordinance No. 19486 - Laserfiche WebLink

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ORDINANCE NO. 19486 AN ORDINANCE CONCERNING ROOM TAX; AMENDING SECTIONS 3.112 AND 3,174 OF THE EUGENE CODE, 1971; PROVIDING AN EFFECTIVE DATE; AND DECLARING AN EMERGENCY, THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: Section 1. Sections 3.772 and 3.174 of the Eugene Code, 1911, are amend- ed to read and provide: 3.772 Transient Room Tax - Lev . For the privilege of occupancy in any hotel each transient shall pay a tax of four and one-half percent X4.5%} of the rent charged by the operator for the occupancy. The tax shall constitute a debt owed by the transient to the city and be extinguished only by payment to the operator or the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. The operator shall enter the tax on his records when the rent is collected, if the operator keeps his records on the cash accounting basis, and when earned, if the oper- ator keeps his records on the accrual accounting basis. If the rent is paid in installments, a proportionate share of the tax shall be paid by the tran- sient to the operator with each installment. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that the tax be paid directly to the city. In all cases the rent paid or charged for occupancy shall exclude amounts received for the sale of goods, services or commodities, other than the furnishing of rooms, accomodations, and parking space in mobile home parks or trailer parks. 3.174 Transient Room Tax -Collection. ~I} Every operator renting a room in this city, the occupancy of which is not exempted under the terms of section 3.778 of this code, shall collect a tax from the occupant of the room. The tax collected or accrued by the operator constitutes a debt owing by the operator to the city. ~2} In all cases of credit or deferred payment of rent, the pay- ment of the tax to the operator may be deferred until the rent is paid, and the vperatar shall not be liable far the tax until the credit is paid or the deferred payment is made. ~3} The tax administrator shall enforce sections 3.772 to 3.804 of this Code and may adopt rules and regulations consistent with those sections and necessary to aid in the enforcement. Section 2. The City Recorder, at the request of or with the concurrence of the City Attorney, is authorized to administratively correct any references contained in this Ordinance or other provisions of the Eugene Code, 1911 with respect to the provisions amended or repealed herein. Ordinance - 1