HomeMy WebLinkAboutOrdinance No. 19486ORDINANCE 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
Section 3. That the matters contained herein concern the public welfare
and safety, and in order to insure the orderly implementation of the rovi-
p
suns hereof, an emergency is hereby declared to exist, and this Ordinance
shall become effective on July 1, 1957.
Passed by the City Council this
22nd day of June, 1987
ity ecarde
Approved by the Mayor this
22nd day of- e 1987
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ayor
Ordinance - 2