Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Municipal Finance topic
No spam. Unsubscribe anytime.
Council updates hotel‑occupancy tax code to mirror state changes, adds short‑term rentals to 'hotel' definition
Summary
Council approved ordinance updates to Chapter 94 to align collection and assessment language with recent state law changes — including immediate assessment of interest on delinquent HOT payments and adding short‑term rentals to the definition of 'hotel.'
The council approved amendments to Chapter 94 of the city code that update assessment and collection procedures for the hotel‑occupancy tax (HOT) and add short‑term rentals to the local definition of 'hotel.'
City Attorney Jerry Baker said changes reflect recent state legislative updates that eliminate a 60‑day delay for assessing interest on delinquent HOT payments; the ordinance also moves certain duplicated sections to the assessment and collection division for clarity and removes obsolete language. Baker told council the addition of short‑term rentals to the definition mirrors state law and does not raise taxes — it codifies existing collection practice.
Council members asked about practical effects and how HOT discretionary funds get prioritized; staff noted historic‑sites allocations and existing expo center contracts remain in place. The motion to approve item 6g as written passed unanimously.
