Ord 1972-020 - Laserfiche WebLink

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SECTION 2. Levy of Tax; Rate; Exceptions. (a) There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such cost of occupancy is at the rate of Two Oollars ($2.00) or more per day, such tax to be equal to three, percent (3%) of the consideration paid by the occupant of such room, space or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies. (b) No tax shal I be imposed hereunder upon a permanent resident. (c) No tax shal I be imposed hereunder upon a corporation or association organized and operated exclusively for rei igious, charitable or education purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual. SECTION 3. Col 'ection. Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in Section 2 her~of for the City of San Marcos. SECT ION 4. Reports. By the I ast, day of the month fo II ow i ng each calendar quarter, every person required in Section 3 hereof to collect the tax imposed herein shall file a report with the City Manager showing the consideration paid for aI' room 61' sleeping space occupancies in the,preceding quarter, the amount of tax collected on such occupancies, and any other information as the City Manager may reasonably require. Such persons shall pay the tax due to the City on such occupancies at the time offil ing such report. SECTION 5. Rules and Regulations. The City Manager of the City of San Marcos shal I have th~ power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this Ordinance and the amount of taxes due under the provi- sions of this Ordinance. SECTION 6. Use of Proceeds. The proceeds of the hotel occupancy tax levied by this Ordinance shall be used: (a) For!the acquisition of sites for the construction, improvement, enlarging, equipping, repairing, operation and, maintenance of convention center facilities including, but not I imited to, civic center convention buildings, auditor- iums" and parking areas or faci I ities for the parking or storage of motor vehicles or other conveyances located at or In the immediate vicinity of the convention center facilities; (b) For the furnishing of facil itiesi personnel and materials for the registration of convention delegates or registrants; (c) For advertising for general profuotionaland tourist advertising of the City and its vi6inity, and condJcting a solicitation and operating program to attract conventions and visitors either by the City or through contra6ts with persons or organizations selected by the City; I I I