Title
An Ordinance Amending Ordinance No. 538-97, Codified As Section 7-6, Code Of Ordinances, Pertaining To Municipal Lodging Taxes.
Summary
DESCRIPTION OF TOPIC: (who, what, when, where, why, and how much)
An Ordinance Amending Ordinance No. 538-97, Codified As Section 7-6, Code Of Ordinances, Pertaining To Municipal Lodging Taxes.
Body
WHEREAS, the City of Foley currently charges a municipal lodging tax in the amount of four percent (4%) inside the corporate limits and two percent (2%) inside the police jurisdiction; and
WHEREAS, the City's lodging tax is collected by the State of Alabama Department of Revenue at the same time and manner as the State collects its own four percent (4%) lodging tax; and
WHEREAS, the combined state and local lodging taxes being charges inside the corporate limits of certain neighboring municipalities is eleven percent (11%); and
WHEREAS, the City Council has found and determined that it is in the best interests of the City of Foley to amend its municipal lodging tax ordinance to increase the rate of taxation and to bring it into conformity with current state lodging tax laws;
BE IT ORDAINED that the Foley City Council at its regular meeting on July 1, 2013 as follows:
Section 1. That Ordinance 538-97, which is codified as Section 7-6, Code of Ordinances of the City of Foley, is hereby repealed, superseded, and replaced with the following: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 ny 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 perated 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 ther charges imposed by the City on such businesses, people, or entities.
Section 2. "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 3. All ordinances or parts of ordinances, in any manner conflicting herewith are hereby repealed.
Section 4. This ordinance shall become effective upon its publication as required by law.