HomeMy WebLinkAbout013 - 02/07/1984 - LEVYING A LODGING TAX IN THE CITY (DEFEATED ON SECOND READING) ORDINANCE NO. 13, 1984
OF THE COUNCIL OF THE CITY OF FORT COLLINS
LEVYING A LODGING TAX
IN THE CITY OF FORT COLLINS
WHEREAS, it is declared to be the legislativ intent of the City
Council of the City of Fort Collins that on and of r March 1, 1984, every
person who, for consideration, leases or rents an hotel room, motel room
or other accommodation located within the C ' y shall pay, and every
person who furnishes for leasing or rental a such accommodation shall
collect, the tax established by this ordinanc
NOW, THEREFORE, BE IT ORDAINED BY T COUNCIL OF THE CITY OF FORT
COLLINS that Chapter 104, Article I of t Code of the City be amended as
follows:
Section 1. That Section 104-1 the Code of the City be amended by
the addition of the following defini on:
HOTEL ROOM, MOTEL ROOM, OR THER ACCOMMODATION - The leasing,
rental or furnishing of an room or other accommodation in any
hotel , apartment-hotel , mo el , guest house, trailer court, guest
ranch, mobile home, auto obile camp, or any such similar place
to any person who, for consideration, uses, possesses, or has
the right to use or po ess such room or other accommodation for
a total continuous uration of less than thirty (30) days.
Section 2. That C apter 104, Article I of the Code of the City be
amended by the additio of a new Section 104-11.1 to provide as follows:
104-11.1. L dging Tax.
A. On and of er March 1, 1984, there is levied, and shall be
paid and collected, an excise tax of three percent (3%) on
the sal price paid for the leasing, rental , or furnishing
of any otel room, motel room or other accommodation located
in t city which tax shall be in addition to that tax as
esta ished pursuant to Section 104-11(E) of this Article;
pro ided, however, that said excise tax shall not apply to
t price paid for the leasing, rental , or furnishing of any
ch accommodation if the price for such accommodation is
aid in advance on a weekly basis and does not exceed the
total sum of Seventy-Five Dollars ($75.00) per week. It
shall be a violation of this Code for any lessee of a hotel
room, motel room, or other accommodation located in the city
to fail to pay, or for any lessor of such accommodation to
fail to collect, the tax levied pursuant to this section.
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B. Every lessor providing hotel room, motel room, or other
accommodation subject to any Lodging Tax shall be liable for
the collection and payment of the Lodging Tax levied as
specified in this Article and shall file a return each month
with the Director of Finance on or before the 20th day of
each month for the preceeding month and remit, to said
Director, an amount equivalent to the Lodging Tax collected.
Every lessor may deduct three percent (3%) of the amount of
tax to be paid by such lessor under this Article to cover
expenses of collection and remittance of the tax. The pro-
visions to this section shall be subject to the provisions of
§104-13 (C) & (D) .
C. The Lodging Tax shall be used by the City for the purpose of
acquiring facilities and promoting tourism, conventions and
other activities which utilize public accommodations within
the City and for the purpose of studying and reducing the
impact of such activities upon the facilities and infra-
structure of the City of Fort Collins.
Introduced, considered favorably on first reading, and ordered pub-
lished this 17th day of January, A.D. 1984, and to be presented for final
passage on the 7th day of February, 1984.
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0
ATTEST:
City C erc
Passed and adopted on final reading this 7th day of February, A.D.
1984.
Mayor
ATTEST:
City Clerk
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