Laserfiche WebLink
ORDINANCE NO . \ Q ~ O <br />AN ORDINANCE CONCERNING THE TRANSIENT R44M TAX: <br />AMENDING SECTIONS 3.772 AND 3.774 OF THE EUGENE <br />CODE, 1971; AND DECLARING AN EMERGENCY. <br />THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: <br />Section 1, Section 3.772 of the Eugene Code, 1971, is hereby <br />amended to read and provide as follows: <br />3,772 Transient Room Tax - Lev For the privilege of <br />occupancy in any hotel each transient shall pay a <br />tax of four per cent ~4~} of the rent charged by the operator <br />far the occupancy. The tax shall constitute a debt owed by <br />the transient to the city and be extinguished only by payment <br />to the operator or the city. The transient shall pay the tax <br />to the operator of the hotel at the time the rent is paid. <br />The operator shall enter the tax on his records when the rent <br />is collected, if the operator keeps his records on the cash <br />accounting basis, and when earned, if the operator keeps his <br />records on the accrual accounting basis. If the rent is paid <br />in installments, a proportionate share of the tax shall be <br />paid by the transient to the operator with each installment. <br />If for any reason the tax due is not paid to the operator of <br />the hotel, the tax administrator may require that the tax be <br />paid directly to the city. In all cases the rent paid or <br />charged for occupancy shall exclude amounts received for the <br />sale of goods, services or commodities, other than the fur- <br />nishing of rooms, accommodations, and parking space in mobile <br />home parks or trailer parks, <br />Section 2, Subsection ~4} of Section 3,774 of the Eugene <br />Code, 1971, is hereby amended to read and provide: <br />3.774 Transient Room Tax - Collection. <br />~4} For rent collected on portions of a <br />dollar the first one cent ~1 ~} of tax shall be collected <br />on twenty cents ~ 20~} through thirty--nine cents ~ 39~} , <br />inclusive; the second one cent ~l~} of tax shall be <br />collected on forty cents ~40~} through fifty-nine cents <br />t5~~}, inclusive; the third one cent ~1~} of tax shall <br />be collected on sixty cents ~60~} to seventy-nine cents <br />~ 79~} , inclusive ; and the fourth one cent ~ l~} of tax <br />shall be collected an eighty cents ~80~} to one dollar <br />x$1.00}, inclusive. <br />Ordinance - 1 <br />