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Home My WebLink About04988 M ORDINANCE NO. 4988 AN ORDINANCE AMENDING TITLE XIV OF THE 1971 CODE OF ORDINANCES BY THE ADDITION OF A NEW CHAPTER 9 RELATING TO AND IMPOSING A TAX ON LODGING AND PROVIDING PENALTIES FOR VIOLATION THEREOF BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PUEBLO, COLORADO, that: (underscoring indicates material being added, bracketing indicates material being deleted) SECTION 1. Title XIV of the 1971 Code of Ordinances of the City of Pueblo is hereby amended by the addition of the following new Chapter 9 thereto: TITLE XIV TAXES AND FINANCES CHAPTER 9 LODGER' S TAX SECTION SUBJECT 14-9-1 Definitions 14-9-2 Legislative Intent 14-9-3 Levy of Tax 14-9-4 Collection and Remittance Liability 14-9-5 Exclusions and Exemptions 14-9-6 Exemptions: Burden of Proof 14-9-7 Reports and Remittance 14-9-8 Penalty and Interest for Failure to Collect or Remit Tax 14-9-9 License to be Obtained 14-9-10 Rules and Regulations 14-9-11 Provisions Incorporated by Reference 14-9-12 Judicial Review 14-9-13 Criminal Penalties for Violation 14-9-14 Severability 14-9-1: DEFINITIONS The following definitions shall apply to words and phrases used in this Chapter: (a) "Lodging" shall mean the transaction of furnishing rooms or accommodations located in this City by any person] to a person or persons who for a consideration uses, possesses or has the right to use or possess any room or rooms in a hotel, apartment hotel, lodging house, motor hotel, guest house, guest ranch, mobile home, auto camp, trailer court or park, under any concession, permit, right of access, license to use or other agreement. (b) "Lodger' s Tax" shall mean the tax imposed by this Chapter. (c) "Person" shall mean an individual , partnership, association, corporation, estate, receiver, trustee, assignee, lessee, or any individual acting in a representative capacity or any other combination of individuals by whatever name known. (d) "Taxpayer" shall mean any person obligated to collect or remit lodger' s tax or to account to the Director of Finance for lodger' s taxes collected or to be collected under the provisions of this Chapter. (e) All other words or phrases used in this Chapter shall have the meaning set out in the City Charter or in Chapter 1 of Title I or Chapter 4 of Title 14 of the 1971 Code of Ordinances. 14-9-2 : LEGISLATIVE INTENT The City Council hereby declares that on and after the effective date of this Chapter, every person who purchases lodging as above defined is exercising a taxable privilege, and that every person who furnishes lodging as above defined is exercising a privilege for which lodger ' s tax collection liability may be imposed. 14-9-3 : LEVY OF TAX There is hereby levied upon every person who purchases lodging a tax of two per cent (2%) of the price paid or charged -2- for such lodging and such person shall be liable to the person providing the lodging for the payment of such tax. This tax shall be in addition to any other tax imposed by law. 14-9-4 : COLLECTION AND REMITTANCE LIABILITY Every person receiving a consideration for providing lodging in this City shall collect the lodger' s tax from the person paying for the lodging at the time it is paid. Said tax shall be deemed to be held in trust by the person required to collect it for the use and benefit of the City, until it is remitted to the Director of Finance as herein provided. 14-9-5 : EXCLUSIONS AND EXEMPTIONS (a) The lodger' s tax shall not apply to any lodging which is exempt from City of Pueblo sales tax under Section 14-4-76 (o) of the 1971 Code of Ordinances. (b) The lodger' s tax shall not apply to that portion of the price paid or charged for lodging which is paid or charged for the sale of any goods, services and commodities other than rooms or accommodations. 14-9-6 : EXEMPTIONS: BURDEN OF PROOF (a) The burden of proof that any transaction is excluded or exempted from imposition of the lodger' s tax shall be on the person or persons on whom the duty to collect or remit the tax is imposed by Sec. 14-9-4 hereunder. (b) The burden of proof that any person is excluded or exempted from the duty to collect or remit the lodger' s tax shall be on the person claiming exclusion or exemption. 14-9-7 : REPORTS AND REMITTANCE (a) The Director of Finance may require any person subject to this Chapter to maintain and furnish such returns, statements and records as the Director deems necessary to a determination of the lodger' s tax liability of such person. If such records are not maintained or furnished, the Director shall estimate and determine the tax liability of such person from the best information reasonably available to him. -3- (b) Every person required to collect lodger' s tax here- under shall remit the full amount of such tax to the City within five calendar days after the date such tax was collected, provided that the Director of Finance may authorize persons collecting lodger' s tax on a regularly continuing or recurring basis to file monthly reports and remittances, which shall be due on the 20th day of the month following each month in which lodger' s taxes were collected. (c) Every person collecting and remitting lodger' s tax shall be entitled to retain three per cent (3%) of the amount of taxes collected to defray costs of collection, reporting and remittance. (d) Persons collecting lodger' s tax may either add the tax to the lodging charge as a separate and distinct item or may add the lodger' s tax to the sales tax without separately identifying it as lodger' s tax, but no person shall represent directly or indirectly that the tax will be assumed, absorbed, or refunded, and addition of the lodger' s tax to the sales tax shall not relieve any person collecting tax from liability for payment of the full amount of the tax levied hereunder. 14-9-8 : PENALTY AND INTEREST FOR FAILURE TO COLLECT OR REMIT TAX (a) A taxpayer who fails to collect or remit any lodger' s tax shall be personally liable to the City of Pueblo for the amount of the tax and all interest and additions imposed under this Chapter. (b) A taxpayer who fails to pay the full amount of the lodger' s tax when due shall be assessed interest on the amount of the deficiency from the date due to the date paid at a rate equal to the current annual adjusted rate of interest determined under Section 39-21-110. 5, C.R.S. 1973 , as amended or as same may be subsequently amended. (c) If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations, -4- but without intent to defraud, there shall be added ten per cent of the amount of the deficiency and interest shall be assessed on the total amount of the deficiency at a rate equal to one and one-half times the rate specified in (b) above. If any part of the deficiency is due to fraud with intent to evade the tax, then shall be added fifty per cent of the amount of the deficiency and interest shall be assessed on the total amount of the deficiency at a rate equal to twice the rate specified in (b) above. Interest and additions assessed under this subsection (c) shall be paid by the taxpayer within 10 days after notice and demand. (d) The Director of Finance is hereby authorized to waive, for good cause shown, all or any part of the additions assessed, or any interest in excess of the current annual adjusted rate of interest determined under Sec. 39-21-110. 5, C.R.S. 1973 , as amended or as the same may be subsequently amended. 14-9-9 : LICENSE TO BE OBTAINED (a) Every person required to collect or remit lodger' s tax hereunder shall obtain a lodger' s tax license from the Director of Finance. Each application for said license shall be accompanied by a cash deposit or bond in such amount and in such form as is determined by the Director of Finance to be sufficient to secure compliance with all provisions of this Chapter. Said license shall be issued without further charge and shall be valid until revoked. (b) Notwithstanding the provisions of subsection (a) above, the Director may allow any person holding a valid City of Pueblo Sales or Use Tax License to receive, collect and remit the lodger' s tax under that licensing and reporting system without further licensing or bonding herein. 14-9-10 : RULES AND REGULATIONS The Director of Finance is hereby authorized to adopt rules and regulations not inconsistent with the provisions -5- of this Chapter, regarding the payment, collection and remittance of the lodger' s tax. A copy of all such rules and regulations shall be available for public inspection in the office of the Director of Finance. Failure or refusal to comply with any such rules or regulations shall constitute a violation of this Chapter. 14-9-11: PROVISIONS INCORPORATED BY REFERENCE Except where the context otherwise requires , all definitions and provisions contained in Chapter 4 of Title XIV of the 1971 Code of Ordinances , as it may be amended, are incorporated into this Chapter 9 by reference as if fully set forth herein, except that any reference therein to sales or use tax shall be deemed to refer to lodger' s tax. All procedural and enforcement powers and remedies conferred in said Chapter 4 on the Director or on the City shall also apply to and be available for the enforcement of the provisions of this Chapter, and all rights and remedies granted to taxpayers thereunder shall also apply to and be available for persons subject to this Chapter, provided that in case of conflict between this Chapter and said Chapter 4 , the provisions of this Chapter shall control. 14-9-12 : JUDICIAL REVIEW Any person aggrieved by a final determination of the Director of Finance under this Chapter may obtain judicial review under the same terms and conditions set out in Section 33, Chapter 4 of Title XIV of the 1971 Code of Ordinances. 14-9-13 : CRIMINAL PENALTIES FOR VIOLATION Any person who violates any provision of this Chapter shall upon conviction be punished by a fine not exceeding three hundred dollars or imprisonment not exceeding ninety days, or by both such fine and imprisonment, in addition to any civil penalty provided herein. 14-9-14 : SEVERABILITY -6- • Each of the provisions of this Chapter are severable, and if any provision is held invalid, all remaining provisions shall remain in full force and effect. SECTION 2. This Ordinance and Chapter 9 of Title XIV of the 1971 Code of Ordinances hereby adopted and enacted shall become effective 12: 00 noon, January 1, 1983 , for all lodging thereafter furnished. INTRODUCED: June 28 , 1982 By MIKE SALARDINO Councilperson APPROVED: ATTEST: ,GrG W _O/ALL •Vie-3., President of the City Council (r City C er G;/ -7-