Loading...
12/30/2025 Ordinances 10,055 ORDINANCE NO 10,055 An ordinance to amend Chapter 23 Article VI of Grand Island City Code entitled "Hotel Tax" and to create or modify such sections as necessary; to renew the Hotel Occupation Tax and modify the rate; to update definitions to reflect current law; to create and modify enforcement provisions; to clarify and/or make general corrections to various sections therein; to repeal any ordinance or parts of ordinances in conflict herewith; and to provide for publication and the effective date of this ordinance. BE IT ORDAINED BY THE MAYOR AND COUNCILS OF THE CITY OF GRAND ISLAND,NEBRASKA: Section 1. Chapter 23, Article VI, Sections 55 through 63 are amended to read as follows: 23-55 Hotel Accommodations Each person engaged in the business of operating a hotel in the city shall pay an occupation tax in the amount of five percent(5%) of the basic rental rates charged per occupied room per night. 23-56 Definitions City shall mean the City of Grand Island and the area within the corporate limits of the City of Grand Island. Hotel shall mean any commercial, nonprofit, or state-owned facility in which the public may obtain sleeping accommodations for payment. The term shall include hotels,motels,tourist hotels, tourist home, bed and breakfast, campgrounds (charges for RV pads or tent sites), courts, lodging houses, inns, RV parks, and nonprofit hotels. "Hotel" shall not be defined so as to include the portion of a health care facility (licensed under the Health Care Facility Licensure Act) which provides rooms, lodging, or sleeping accommodations for a charge, or dormitories or facilities operated by an educational institution and regularly used to house students. Occupied Room shall mean any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed thirty(30)continuous days. The term shall include camping space,trailer space,or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room, or meeting room, provided it is not used as temporary sleeping accommodations. The term does not include complementary or other sleeping accommodations for which no consideration is charged,or for sleeping accommodations for which the consideration is paid directly by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967. It shall not apply to sleeping accommodations leased by a person or employer under a lease whose duration is more than thirty(30)consecutive days so long as consideration is actually paid for the entirety of the lease period and encompasses the entirety of the consideration paid by the person or employer for the sleeping accommodation to the provider of said accommodation. Person shall mean any natural person, individual, partnership, association, organization, or corporation of any kind or character engaging in the business of operating a hotel as defined in this Chapter. ORDINANCE NO. 10,055 (Cont.) Taxpayer shall mean any person or entity in the hotel business herein defined who is required to pay the tax herein imposed. Total consideration shall mean any and all charges that are subject to the lodging tax under the Nebraska Visitors Development Act, Neb. Rev. Stat. §81-3702 et seq., excluding the City's lodging occupation tax 23-57 Reserved Reserved 23-58 Collection The tax imposed by this article shall be collected by the hotel operator from the occupant of each room to which the tax applies. The tax may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The operator shall remain responsible for payment of all taxes imposed whether or not the taxes are actually collected from the guests. 23-59 Due Date & Records A. Each and every person engaged in the business of operating a hotel within the City as defined herein for the calendar month beginning January 1, 2026, and for each and every month thereafter, shall prepare and file, on or before the 25th day of the following month on a form prescribed and furnished by the City, a return for the taxable calendar month, and at the same time pay to the City the tax herein imposed. The return shall be verified and sworn to by an owner or officer of the business. The return shall be considered filed on time if mailed with payment enclosed in an envelope properly addressed to the City Clerk, postage prepaid and postmarked before midnight of the 24th day of the appropriate month. If the City offers online filing, the return will also be considered filed on time if filed online and electronica payment is successfully submitted to the City by midnight of the 25th day of the month following the month during which the room was occupied. B. It shall be unlawful for any hotel operator subject to this article to fail to maintain or fail to provide to the city, upon seventy-two (72) hours notice, written records accurately and completely evidencing the number of rooms occupied, the dates the rooms are occupied, the amount of occupation tax due or paid under this article, and such other information as is required by the Director of Finance. Such records shall be maintained for a period of three (3) years after the occupation tax is due. 23-60 Reserved Reserved. 23-61 Intent It is the intent of the City Council that the city shall use the revenue generated by the occupation tax imposed by this article to fund the maintenance, repair, and operation of City owned facilities ORDINANCE NO. 10,055 (Cont.) frequented by out-of-town visitors such as, but not limited to, the Heartland Event Center; or to service debt issued in support of this intent. 23-62 Tax Cumulative A. The levy of tax under this Article is in addition to all other fees,taxes, excises,and licenses levied and imposed under any contract or any other provisions of this Code or ordinances of the City, in addition to any fee, tax, excise, or licenses imposed by the State. B. Payment of the tax imposed by this Article shall not relieve the person paying the same from payment of any other tax now or hereafter imposed by contract or ordinance or by this Code, including those imposed for any business or occupation he or she may carry on, unless so provided therein. The occupation taxes imposed by this Article shall be cumulative except where otherwise specifically provided. 23-63 Penalty & Recovery A. If any person neglects or refuses to file a return or make payment of the taxes as required by this Article, the Finance Director or their designee, shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to two percent (2%) per month or fraction thereof from the date when due,together with interest on such delinquent taxes, at the rate of one percent(1%)per month or fraction thereof from the date when due. Notice of such estimated taxes, penalty, and interest shall be provided and shall be served personally upon the registered agent of the hotel, or by certified mail to the location of the hotel or the registered agent of the hotel. B. Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the City ten(10) days from the date of service of the notice or the date of mailing by certified mail;however,within such ten(10)day period the delinquent taxpayer may petition the Finance Director for the revision or modification of such assessment and shall, within such ten(10) day period, furnish the Finance Director the facts and correct figures showing the correct amount of such taxes. Said certification shall be in writing and shall incorporate all facts and figures submitted. It shall be given under oath of the taxpayer. C. The Finance Director may then adjust such assessment in accordance with the facts which they deem to be correct. Such adjusted assessment shall be made in writing and notice thereof shall be mailed to the taxpayer with ten (10) days; and all such decisions shall become final upon the expiration of thirty (30) days from the date of service, unless proceedings are commenced within that time for appeal in the District Court of Hall County. D. Any person, partnership, firm or corporation violating any of the provisions of Sections 23-55 through 23-62 shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished in accordance with Section 1-7 of this Code. Each distinct act or violation of the terms of Sections 23-55 through 23-62 shall constitute a separate offense. ORDINANCE NO. 10,055 (Cont.) E. If any assessment remains unpaid for more than 30 days, a presumption shall exist that the failure to pay is willful and the City may suspend or revoke any license, permit, or other approval held by such tax evader. Notice of the suspension or revocation shall be given to the taxpayer and shall clearly indicate each license, permit, or other approval being suspended or revoked. Said person shall have an opportunity to petition the Mayor to hold a hearing on whether or not their failure to pay was willful. A request for hearing must be personally served upon the City Clerk, in writing, within 10 days of the mailing of the notice of suspension or revocation. The Mayor shall hold the hearing within seven(7)days after receipt of the notice. Evidence shall be presented by affidavit and each side shall be permitted ten minutes of oral argument in support of their position. The Mayor shall issue a written finding within seven (7) days after the hearing which shall expressly determine whether the suspension or revocation should be upheld, or overturned. Pending the final determination of the Mayor, the license, permit, or other approval may be temporarily suspended. No determination under this section shall release or discharge the person from civil liability for the payment or collection and remittance of the tax, nor from prosecution for such offense. F. If any assessment remains unpaid for more than 30 days, no new City license, permit, or other approval granted by the City shall be given until such time as any delinquent balances are paid in full, approval is ordered by the District Court, or unless superseded by law. G. The City may treat any such taxes,penalties, or interest due and unpaid as a debt due to the City.In case of failure to pay the taxes,or any portion thereof,or any penalty or any interest thereon when due, the City may, at its discretion, recover at law the amount of such taxes, penalties,and interest in any Court in Hall County,Nebraska, or of the County wherein the taxpayer resides or has its principal place of business having jurisdiction of the amounts sought to be collected. H. The return of the taxpayer or the assessment made by the Finance Director, as herein provided, shall be prima facie proof of the amount due in any action brought under this Article. I. The City Attorney may commence an action for the recovery of taxes due under this Article and this remedy shall be in addition to all other existing remedies, or remedies provided in this Article. SECTION 2. Any ordinance or parts of ordinances in conflict herewith be, and hereby are, repealed. SECTION 3. This ordinance shall be in force and take fifteen days after its passage and publication, in one issue of the Grand Island Independent as provided by law. Enacted: December 30, 2025 Roger G. Steele, Mayor ORDINANCE.NO. 10,055(Cont.) : .11111101finim,alityy Clink Amended on December 30, 2025,to remove city owned facilities under section 23-61. Amended on December 30, 2025, to lower the tax to 2%under section 23-55. See attached Ordinance with amendments. ORDINANCE NO 10,055 An ordinance to amend Chapter 23 Article VI of Grand Island City Code entitled "Hotel Tax" and to create or modify such sections as necessary; to renew the Hotel Occupation Tax and modify the rate; to update definitions to reflect current law; to create and modify enforcement provisions; to clarify and/or make general corrections to various sections therein; to repeal any ordinance or parts of ordinances in conflict herewith; and to provide for publication and the effective date of this ordinance. BE IT ORDAINED BY THE MAYOR AND COUNCILS OF THE CITY OF GRAND ISLAND,NEBRASKA: Section 1. Chapter 23, Article VI, Sections 55 through 63 are amended to read as follows: 23-55 Hotel Accommodations Each person engaged in the business of operating a hotel in the city shall pay an occupation tax in the amount of two percent(2%) of the basic rental rates charged per occupied room per night. 23-56 Definitions City shall mean the City of Grand Island and the area within the corporate limits of the City of Grand Island. Hotel shall mean any commercial, nonprofit, or state-owned facility in which the public may obtain sleeping accommodations for payment. The term shall include hotels,motels,tourist hotels, tourist home, bed and breakfast, campgrounds (charges for RV pads or tent sites), courts, lodging houses, inns, RV parks, and nonprofit hotels. "Hotel" shall not be defined so as to include the portion of a health care facility (licensed under the Health Care Facility Licensure Act) which provides rooms, lodging, or sleeping accommodations for a charge, or dormitories or facilities operated by an educational institution and regularly used to house students. Occupied Room shall mean any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed thirty(30)continuous days.The term shall include camping space,trailer space,or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room, or meeting room, provided it is not used as temporary sleeping accommodations. The term does not include complementary or other sleeping accommodations for which no consideration is charged,or for sleeping accommodations for which the consideration is paid directly by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967. It shall not apply to sleeping accommodations leased by a person or employer under a lease whose duration is more than thirty(30)consecutive days so long as consideration is actually paid for the entirety of the lease period and encompasses the entirety of the consideration paid by the person or employer for the sleeping accommodation to the provider of said accommodation. Person shall mean any natural person, individual, partnership, association, organization, or corporation of any kind or character engaging in the business of operating a hotel as defined in this Chapter. ORDINANCE NO. 10,055 (Cont.) Taxpayer shall mean any person or entity in the hotel business herein defined who is required to pay the tax herein imposed. Total consideration shall mean any and all charges that are subject to the lodging tax under the Nebraska Visitors Development Act, Neb. Rev. Stat. §81-3702 et seq., excluding the City's lodging occupation tax 23-57 Reserved Reserved 23-58 Collection The tax imposed by this article shall be collected by the hotel operator from the occupant of each room to which the tax applies. The tax may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The operator shall remain responsible for payment of all taxes imposed whether or not the taxes are actually collected from the guests. 23-59 Due Date & Records A. Each and every person engaged in the business of operating a hotel within the City as defined herein for the calendar month beginning January 1, 2026, and for each and every month thereafter, shall prepare and file, on or before the 25th day of the following month on a form prescribed and furnished by the City, a return for the taxable calendar month, and at the same time pay to the City the tax herein imposed. The return shall be verified and sworn to by an owner or officer of the business. The return shall be considered filed on time if mailed with payment enclosed in an envelope properly addressed to the City Clerk, postage prepaid and postmarked before midnight of the 24th day of the appropriate month. If the City offers online filing, the return will also be considered filed on time if filed online and electronica payment is successfully submitted to the City by midnight of the 25th day of the month following the month during which the room was occupied. B. It shall be unlawful for any hotel operator subject to this article to fail to maintain or fail to provide to the city, upon seventy-two (72) hours notice, written records accurately and completely evidencing the number of rooms occupied, the dates the rooms are occupied, the amount of occupation tax due or paid under this article, and such other information as is required by the Director of Finance. Such records shall be maintained for a period of three (3)years after the occupation tax is due. 23-60 Reserved Reserved. 23-61 Intent It is the intent of the City Council that the city shall use the revenue generated by the occupation tax imposed by this article to fund the maintenance, repair, and operation of facilities frequented ORDINANCE NO. 10,055 (Cont.) by out-of-town visitors such as, but not limited to, the Heartland Event Center; or to service debt issued in support of this intent. 23-62 Tax Cumulative A. The levy of tax under this Article is in addition to all other fees,taxes,excises,and licenses levied and imposed under any contract or any other provisions of this Code or ordinances of the City, in addition to any fee, tax, excise, or licenses imposed by the State. B. Payment of the tax imposed by this Article shall not relieve the person paying the same from payment of any other tax now or hereafter imposed by contract or ordinance or by this Code, including those imposed for any business or occupation he or she may carry on, unless so provided therein. The occupation taxes imposed by this Article shall be cumulative except where otherwise specifically provided. 23-63 Penalty & Recovery A. If any person neglects or refuses to file a return or make payment of the taxes as required by this Article,the Finance Director or their designee, shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to two percent (2%) per month or fraction thereof from the date when due,together with interest on such delinquent taxes,at the rate of one percent(1%)per month or fraction thereof from the date when due. Notice of such estimated taxes, penalty, and interest shall be provided and shall be served personally upon the registered agent of the hotel, or by certified mail to the location of the hotel or the registered agent of the hotel. B. Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the City ten(10)days from the date of service of the notice or the date of mailing by certified mail;however,within such ten(10)day period the delinquent taxpayer may petition the Finance Director for the revision or modification of such assessment and shall,within such ten(10) day period, furnish the Finance Director the facts and correct figures showing the correct amount of such taxes. Said certification shall be in writing and shall incorporate all facts and figures submitted. It shall be given under oath of the taxpayer. C. The Finance Director may then adjust such assessment in accordance with the facts which they deem to be correct. Such adjusted assessment shall be made in writing and notice thereof shall be mailed to the taxpayer with ten (10) days; and all such decisions shall become final upon the expiration of thirty (30) days from the date of service, unless proceedings are commenced within that time for appeal in the District Court of Hall County. D. Any person, partnership, firm or corporation violating any of the provisions of Sections 23-55 through 23-62 shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished in accordance with Section 1-7 of this Code. Each distinct act or violation of the terms of Sections 23-55 through 23-62 shall constitute a separate offense. ORDINANCE NO. 10,055 (Cont.) E. If any assessment remains unpaid for more than 30 days, a presumption shall exist that the failure to pay is willful and the City may suspend or revoke any license, permit, or other approval held by such tax evader. Notice of the suspension or revocation shall be given to the taxpayer and shall clearly indicate each license, permit, or other approval being suspended or revoked. Said person shall have an opportunity to petition the Mayor to hold a hearing on whether or not their failure to pay was willful. A request for hearing must be personally served upon the City Clerk, in writing, within 10 days of the mailing of the notice of suspension or revocation. The Mayor shall hold the hearing within seven(7)days after receipt of the notice. Evidence shall be presented by affidavit and each side shall be permitted ten minutes of oral argument in support of their position. The Mayor shall issue a written finding within seven (7) days after the hearing which shall expressly determine whether the suspension or revocation should be upheld, or overturned. Pending the final determination of the Mayor, the license, permit, or other approval may be temporarily suspended. No determination under this section shall release or discharge the person from civil liability for the payment or collection and remittance of the tax,nor from prosecution for such offense. F. If any assessment remains unpaid for more than 30 days, no new City license, permit, or other approval granted by the City shall be given until such time as any delinquent balances are paid in full, approval is ordered by the District Court, or unless superseded by law. G. The City may treat any such taxes,penalties, or interest due and unpaid as a debt due to the City.In case of failure to pay the taxes,or any portion thereof,or any penalty or any interest thereon when due,the City may, at its discretion, recover at law the amount of such taxes, penalties, and interest in any Court in Hall County,Nebraska,or of the County wherein the taxpayer resides or has its principal place of business having jurisdiction of the amounts sought to be collected. H. The return of the taxpayer or the assessment made by the Finance Director, as herein provided, shall be prima facie proof of the amount due in any action brought under this Article. I. The City Attorney may commence an action for the recovery of taxes due under this Article and this remedy shall be in addition to all other existing remedies, or remedies provided in this Article. SECTION 2. Any ordinance or parts of ordinances in conflict herewith be, and hereby are, repealed. SECTION 3. This ordinance shall be in force and take fifteen days after its passage and publication, in one issue of the Grand Island Independent as provided by law. Enacted: December 30, 2025 oger G Steele,Mayor ORDINANCE NO. 10,055 (Cont.) Attest: Z, �`c GRAND/ , J' ranere, City Clerk �� .... .......""" *i •-Ass �FE, 10149- ' ti�,NEQ R ASAP_'