HomeMy WebLinkAbout2674 Increase Transient TaxORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 4.24.020 OF THE ASHLAND MUNICIPAL
CODE INCREASING THE TRANSIENT OCCUPANCY TAX.
THE PEOPLE OF THE CITY OF ASHLAND DO ORDAIN AS FOLLOWS:
SECTION 1. Chapter 4.24.020 of the Ashland Municipal Code is'amended
to read as follows:
"4.24.020 Tax ImDosed. For the privilege of occupancy in any
hotel, each transient is Subject to and shall pay a tax in the
amount of six (6%) SEVEN (7%) percent of the rent charged by the
operator. Said tax constitutes a debt owed by the transient to
the City which is extinguished only by payment to the operator of
the hotel at the time the rent is paid. The operator shall
collect and record the tax into the record when rent is
collected, if the operator keeps records on the cash basis of
accounting, and when earned, if the operator keeps records on the
accrual accounting basis. If the rent is paid in installments, a
proportionate share of the tax shall be paid with each
installment. The unpaid tax shall be due upon the transient's
ceasing to occupy space in the hotel. If for any reason the tax
due is not paid to the operator of the hotel, the Tax
Administrator may require that such tax shall be paid directly to
the Tax Administrator. (Ord. 1907, 1977; Ord. 2024 $1, 1979)
SECTION 2. Classification of the Fee. The tax specified in Ashland
Municipal Code Section 4.24.020 as set forth in Section 1 of this
ordinance is classified as not subject to the limits~of section 11b of
Article XI of the Oregon Constitution (Ballot Measure No. 5).
SECTION 3. All ~llypa/d room reservations received prior to April 21,
1992, for occupancy during July 1 through September 30, 1992, shall
not be subject to the seven percent tax rate but shall be subject only
to the six percent tax rate. The effective date of SECTION 1 of-this
ordinance shall be July 1, 1992.
The foregoing ordinance was first read on the 5th day of May, 1992,
and duly PASSED and ADOPTED this 19th day of May, 1992.
Nan E. Franklin
City Recorder
SIGNED and APPROVED this ~v~ day of May, 1992.
"Catherine Golde
Mayor
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