§ 20-147. TAX RATE.
   There is hereby levied an excise tax of 5% upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room in a hotel in this city, except that the tax shall not be imposed where the rent is less than the rate in the amount on file in the City Clerk’s office per day.
(Prior Code, § 20-147) (Ord. 2000-835, passed 8-21-2000)