§ 3.46.050. Levy of assessment, reporting and exemptions.
Latest version.
The AGTBID shall include all lodging businesses located within the AGTBID boundaries.
The assessment to be levied on all lodging businesses within the AGTBID boundaries
shall be based upon two percent of the rent charged by the operator per occupied room
per night for all transient occupancies. The assessment shall be collected quarterly,
based on two percent of the rent charged by the operator per occupied room per night
in revenues for the previous quarter. New lodging businesses within the boundaries
shall not be exempt from the levy of assessment authorized by Section 36531 of the
law. Assessments pursuant to the AGTBID shall not be included in rent revenue for
purpose of determining the amount of the assessment. The value of extended stays of
more than thirty (30) consecutive calendar days shall be exempt from the levy of assessment.
Stays by persons who are otherwise exempt from the imposition of a transient occupancy
tax as defined in AGMC Section 3.24.040 shall be exempt from the assessment.
Each operator shall, on or before the last day of the month following the close of
each calendar quarter, or at the close of any shorter reporting period which may be
established by the director of administrative services, make a return to the director
of administrative services, on forms provided by him or her, of the total rents charged
and received and the amount of assessment collected for transient occupancies. At
the time the return is filed, the full amount of the assessment collected shall be
remitted to the director of administrative services. The director of administrative
services may establish shorter reporting periods for any operator if he or she deems
it necessary in order to insure collection of the assessment, and he or she may require
further information in the return.
