HomeMy WebLinkAboutOrdinance No. 19108ORDINANCE NO . \ Q ~ O
AN ORDINANCE CONCERNING THE TRANSIENT R44M TAX:
AMENDING SECTIONS 3.772 AND 3.774 OF THE EUGENE
CODE, 1971; AND DECLARING AN EMERGENCY.
THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS:
Section 1, Section 3.772 of the Eugene Code, 1971, is hereby
amended to read and provide as follows:
3,772 Transient Room Tax - Lev For the privilege of
occupancy in any hotel each transient shall pay a
tax of four per cent ~4~} of the rent charged by the operator
far 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 operator 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 transient 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 fur-
nishing of rooms, accommodations, and parking space in mobile
home parks or trailer parks,
Section 2, Subsection ~4} of Section 3,774 of the Eugene
Code, 1971, is hereby amended to read and provide:
3.774 Transient Room Tax - Collection.
~4} For rent collected on portions of a
dollar the first one cent ~1 ~} of tax shall be collected
on twenty cents ~ 20~} through thirty--nine cents ~ 39~} ,
inclusive; the second one cent ~l~} of tax shall be
collected on forty cents ~40~} through fifty-nine cents
t5~~}, inclusive; the third one cent ~1~} of tax shall
be collected on sixty cents ~60~} to seventy-nine cents
~ 79~} , inclusive ; and the fourth one cent ~ l~} of tax
shall be collected an eighty cents ~80~} to one dollar
x$1.00}, inclusive.
Ordinance - 1
~9~~8
Section 3. The provisions contained herein affect the public
welfare and safety and therefore, an emergency is hereby declared
to exist, and this Ordinance shall become effective immediatel
Y
upon its passage by the City Council and approval by the Mayor,
Passed by the City Council this Approved by the Mayor this
14th day of March, 1983 14th day of March, 1983
Cit Recorder Mayor
Ordinance -- ~