On 7/6/2023, the Douglas County Board of Commissioners INTRODUCED the following ordinance:
ORDINANCE: 2023-1619
TITLE: Ordinance 2023-1619 amending the language of Douglas County Code, Title 3 – Revenue and Finance, Chapter 3.12 – Occupancy Tax, and Chapter 3.70 – Transient Lodging License Tax, to: 1) impose a one-time penalty for delinquent Room Taxes in the amount of 10% of the amount of delinquent Room Taxes owed or one hundred dollars, whichever is greater, for any delinquent penalties outstanding as of July 1, 2020 and thereafter; 2) impose a 1.5% monthly interest charge on all delinquent Room Taxes principal amounts; 3) clarify that Occupancy Tax and Transient Lodging Rental Tax does not apply to complimentary rooms or transient lodging provided at no cost; and 4) provide for all other properly related matters.
SUMMARY: Ordinance 2023-1619 amends Douglas County Code, Title 3 – Revenue and Finance, Chapter 3.12 – Occupancy Tax, and Chapter 3.70 – Transient Lodging License Tax, to: 1) impose a one-time penalty for delinquent Room Taxes in the amount of 10% of the amount of delinquent room tax owed or one hundred dollars, whichever is greater; 2) impose a 1.5% monthly interest charge on all delinquent Room Taxes principal amounts; and 3) clarify that Occupancy Tax and Transient Lodging Rental Tax does not apply to complimentary rooms or transient lodging provided at no cost. The proposed penalty provision amendments would apply to any delinquent penalties outstanding from July 1, 2020 and thereafter. The proposed interest provision amendments would apply to any Room Taxes that become delinquent on or after the effective date of enactment of this Ordinance. The exemption for complimentary rooms is consistent with historical practice of Douglas County and existing Douglas County Code language in Title 3, Chapter 3.70 – Transient Lodging License Tax.
The 2nd Reading of this Ordinance will be held on 8/3/2023. A copy of this ordinance is on file in the Clerk’s Office for public review.
Pub Date: July 12, 2023
Ad # 35181
