Title
An Ordinance Amending Ordinance 13-1036 ORD. Municipal Lodging Tax
Summary
DESCRIPTION OF TOPIC: (who, what, when, where, why, and how much)
Section 4 of Ordinance 13-1036 ORD. states, "this ordinance shall become effective upon its publication as required by law." This ordinance is not to become effective until October 1, 2013 and must be amended.
Body
WHEREAS, Ordinance 13-1036 ORD. was passed by Council on July 15, 2013 and was published on Tuesday, July 23, 2013 and recorded at the office of the Judge of Probate on July 24, 2013, and
WHEREAS, Section 4 of Ordinance 13-1036 ORD. incorrectly states, "this ordinance shall become effective upon its publication as required by law.", and
WHEREAS, this ordinance is to become effective october 1, 2013, and
WHEREAS, Ordinance 13-1036 ORD. must be amended to reflect the correct effective date of October 1, 2013.
BE IT ORDAINED that the Foley City Council as follows:
Section 1. Amends Ordinance 13-1036 ORD to state as follows:
Section 2: That Ordinance 538-97, which is codified as Section 7-6, Code of Ordinances of the City of Foley, is hereby repealed, superseded, and replaced with the following:
Privilege or license tax against persons, firms or corporations engaged in the business of furnishing rooms, lodgings or accommodations to transients.
(a) Inside City Limits. There is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodging, accommodations are regularly furnished to transients for a consideration inside the corporate limits of the City of Foley in an amount to be determined by the application of the rate of seven percent (7%)of the charge for such room, rooms, lodging, or accommodations, including the charge for use or rental of personal property and services furnished in such room. Provided, however that any rentals or services taxed under the State sales tax law are hereby exempted from this
tax.
(b) Inside Police Jurisdiction but Outside City Limits. There is hereby levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business or renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any otherplace in which rooms, lodging, or accommodations are regularly furnished to transients for a consideration inside the police jurisdiction but outside the corporate limits of the City of Foley in an amount to be determined by the application of the rate of three and one-half percent (3.5%) of the charge for such room, rooms, lodgings or accommodations, including the charge for use or rental of personal property and services furnished in such room. Provided, however that any rentals or services taxed under the State sales tax law are hereby exempted from this tax.
(c) The lodging tax charged by this Ordinance shall not apply to rooms, lodgings, or accommodations supplied: (i) For a period of 180 continuous days or more in any place; (ii) by camps, conference centers, or similar facilities operated by recreational or educational programs for children, students, or members or guests of other nonprofit organizations during any calendar year; or (iii) by privately operated camps, conference centers, or similar facilities that provide lodging and recreational or educational programs exclusively for the benefit of children, students, or members or guests of nonprofit organizations during any calendar year.
(d) This section and the taxes herein levied shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, and punishments, and deductions that are applicable to the taxeslevied by the state lodgings tax statutes currently codified in Sections 40-26-1 et seq, Code of Alabama, except where inapplicable or herein otherwise provided.
(e) This section does not repeal, replace, or alter any of the provisions of the business license codes or ordinances of the City of Foley, and the lodging taxes levied hereby shall be cumulative and in addition to the amounts of all other taxes, license fees, and other charges imposed by the City on such businesses, people, or entities.
Section 3. "The terms and provisions of this ordinance are severable. If any part or portion of this ordinance is declared invalid, void, or unconstitutional, that portion shall be deemed severed, and the remaining portions of the ordinance shall remain in full force and
effect."
Section 4. All ordinances or parts of ordinances, in any manner conflicting herewith are hereby repealed.
Section 5. This ordinance shall become effective upon on October 1, 2013.