Broken Arrow City Council
Meeting of: 12-19-2017
To: Mayor and City Council
From: Office of the City Attorney
Title:
title
Consideration, discussion and possible approval of Resolution No. 1076, a Resolution of Necessity to file a Small Claims action against Pride Hospitality, LLC dba LaQuinta Inn & Suites located at 451 W. Albany Street, Broken Arrow, Oklahoma 74012 for failure to report and pay Hotel Occupancy Tax owing for the period of May 2017 and July 2017
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Background:
According to the Broken Arrow Code Sec. 22-112 there is levied an excise tax of four percent (4%) upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or rooms in a hotel in this city. The hotel operator is responsible for tax collections. The hotel operator is also required to file with the city manager, a report of occupancy, and of rents, and of the taxes payable thereon for each month. The return is to be filed within the first 15 days after the end of each month.
Pride Hospitality, LLC, is the owner of and is doing business as LaQuinta Inn & Suites, a hotel located at 451 W. Albany Street, Broken Arrow, Oklahoma. Pride Hospitality is also managed by Mon Tu Patel. Pride Hospitality has failed to file any returns for taxes collected and due for the period of June, August, September, October and November of 2017. The City Finance Department has written Mr. Patel demanding that he file the returns and pay for the outstanding occupancy taxes owed but he has refused to comply. Approximately $28,416.34 is currently owed for the period of June, August, September, October and November of 2017.
As the Council is aware, the Small Claims process provides rapid resolution in civil litigation. The Legal Department recommends that the City pursue the statutory maximum of $10,000.00 for the months of May and June 2017. Other cases may be filed in the future to recoup additional amounts owed. Staff recommends that the Council approve Resolution No. 1076 and authorize its execution.
Cost: Filing fees and Costs
Prepared By: Beth Anne Childs, City Attorney
Reviewed By: Assistant City Manager-Administration
Finance Department
Approved By: Michael L. Spurgeon, City Manager
Attachments: Resolution No. 1076
Recommendation: Approve Resolution No. 1076 and authorize its execution.