§ 33-5. Imposition and collection of assessments.

(a)

Each operator of a lodging establishment generating total rent during the preceding fiscal year (July 1 to June 30) of greater than three hundred fifty thousand dollars ($350,000.00) shall pay as an assessment a sum equal to two percent (2%) of the rent charged by the operator.

(b)

Each operator of a lodging establishment subject to assessment under this chapter shall, on or before the last day of the month following each calendar quarter, or at the end of any shorter reporting period that may be established by the tax collector, make a return to the tax collector, on forms provided by the tax collector, of the total rents charged by the operator and the amount of assessments owed for such calendar quarter. At the time the return is filed, the full amount of assessments owed for such calendar quarter shall be remitted to the tax collector. Notwithstanding the foregoing, operators of lodging establishments subject to assessment under this chapter located in cities that have entered into agreements with the tax collector pursuant to Section 33-6 shall report and remit assessments as required by the applicable collecting entity.

(c)

The operator of a lodging establishment subject to assessment under this chapter shall be solely responsible for paying all assessments when due. Notwithstanding the foregoing, in the event that the operator of a lodging establishment elects to pass on some or all of the assessment to transient customers of the lodging establishment, the operator of the lodging establishment shall separately identify or itemize the assessment on any document provided to a customer. Assessments levied on the operators of lodging establishments pursuant to the ordinance codified in this chapter and passed on to customers are not part of a lodging establishment operator's rent, gross receipts, or gross revenues for purposes of this chapter or Chapter 12 of this code.

(Ord. No. 5525 § 2, 2004.)