City of Burlington IN THE YEAR TWO THOUSAND TWENTY-FOUR, AN ORDINANCE IN RELATION TO RESTAURANT, HOTEL, AMUSEMENT AND ADMISSIONS TAXES BCO SEC. 21-31

ORDINANCE 6.4Sponsor: Councilors Shannon, Bergman, Traverse

Public Hearing Dates:
First reading:
Referred to:
Rules suspended and placed in all stages of passage: 06/24.24
Secons reading:
Action:
Date:
Signed by Mayor: 06/25/24
Published: 07/10/24
Effective: 08/01/24

It is hereby Ordained by the City Council of the City of Burlington as follows:

Section 1. This ordinance is enacted to raise revenue for municipal purposes pursuant to the Charter of the City of Burlington, Act No. 298, Acts of 1949, Sections 48III and 48XXIV. Its purpose is to increase the existing City of Burlington Hotel and Motel Tax from two (2) percent of gross receipts to four (4) percent, and to increase restaurant, amusement, and admissions taxes on gross receipts for one fiscal year from two (2) percent to two and one-half (2.5) percent. The City Council hereby finds that these increases are necessary or convenient to maintain existing levels of services to the City’s residents.

Section 2. Chapter 21, Offenses and Miscellaneous Provisions, of the Code of Ordinances of the City of Burlington is hereby amended by amending Sec. 31, thereof to read as follows:

(I) GENERAL PROVISIONS: As written.

(II) TAXES IMPOSED

(A) As written.

(B) Hotel and Motel Tax: There is hereby imposed a business occupation tax upon all persons engaged in the hotel or motel business of whatever name or character within the City of Burlington. The tax imposed shall be at a rate of four (4) two (2) percent of gross receipts from taxable business, as herein defined, done per monthly period in accordance with the provisions of this section.

(C)-(F) As written.

(G) Temporary Tax Rate: Notwithstanding any other provision of this section, for the fiscal year commencing on July 1, 2024, and ending on June 30, 2025, the restaurant, amusements, and admissions taxes on gross receipts set forth in subsections (A), (D), and (E) above shall be increased from two (2) percent of gross receipts to two and one-half (2.5) percent. Commencing July 1, 2025, said tax rates shall again be set at two (2) percent.

(III) – (XV) As written.

Section 4. The provisions of this ordinance are severable. If any provision of this ordinance is held by a court of competent jurisdiction to be invalid or unenforceable, the remaining provisions hereof shall not be affected thereby but shall continue in force and effect.

* Material stricken out deleted.

** Material underlined added.

ER/Ordinances 2024/Restaurant, Hotel, Amusement and Admissions Taxes, BCO Sec. 21-31

June 24, 2024