ITEM TITLE:
#24-05 - Amending Chapter 3.24 of the Valdez Municipal Code Titled Public Accommodation Tax. Second Reading. Adoption.
SUBMITTED BY: Jake Staser, City Attorney/ Elise Sorum-Birk, Deputy City Clerk
FISCAL NOTES:
Expenditure Required: n/a
Unencumbered Balance: n/a
Funding Source: n/a
RECOMMENDATION:
Approve Ordinance 24-05 Amending Chapter 3.24 of the Valdez Municipal Code Titled Public Accommodation Tax. Second Reading. Adoption.
SUMMARY STATEMENT:
With passage of Ordinance 24-01, amending the city’s zoning code, there is a need to clarify Chapter 3.24 of the Valdez Municipal Code relating to public accommodation taxes and short term rentals.
This ordinance does the following:
• Narrows the existing definition of “public accommodation” to cover only rentals of 30 day or fewer and to align with definitions of “short term rental” and “hotel, motel, inn or lodge” in the updated title 17.
o Currently this code’s definition includes all manner of structure and facility rented for a period of 6 months or fewer.
• Defines “hosting platform” and requires these online platforms to register with the city and remit taxes on behalf of operators who use them.
• Simplifies registration process for operators.
• Clarifies that all public accommodation operators must follow the other provisions of the code to maintain their registration.
• Removes language referencing specific months of the fiscal year in relation to distribution of funds.
The intent of these changes is administrative in nature and aims to make collection of public accommodation tax on short term rentals less onerous for both new operators and the city.