There is hereby levied a tax of three percent on all rents received by a hotel for
lodging furnished to transient guests, which rate shall remain in effect until November
30, 2002. From and after December 1, 2002, the rate shall be four percent. Such tax
constitutes a debt owed by the transient guest to the city which is extinguished only
by payment to the operator as trustee for the city, or to the city. The transient
guest shall pay the tax to the operator of the hotel at the time the rent is paid.
If the rent is paid in installments, a proportionate share of the tax shall be paid
with each installment. The unpaid tax shall be due upon the transient guest's ceasing
to occupy space in the hotel. If for any reason the tax due is not paid to the operator
of the hotel, the treasurer may require that such tax shall be paid directly to the
treasurer.
(Sec. 312-2; ordained by Ord. No. 89-1969, eff. Apr. 1, 1969; renumbered to C.M.C.
312-3, eff. Jan. 1, 1972; a. Ord. No. 120-1980, eff. Apr. 1, 1980; a. Ord. No. 266-1999,
eff. July 16, 1999; a. Ord. No. 482-1999, eff. Dec. 12, 1999; a Ord. No. 41-2002,
eff. Feb. 13, 2002; a. Ord. No. 311-2002, eff. Sept. 30, 2002)
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