The tax shall be known as the transient occupancy tax. It applies and is collectable at the time the lodging is furnished, regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions. For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient occupants is subject to the tax until the contrary is established.
(Ord. 106-04. Passed 10-18-04.)