For the sole purpose of providing revenue for the purchase of land and capital improvement for City parks in the City, an excise tax is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests.
The tax is three percent of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible 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 the provisions of this chapter, and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in this City to transient guests is subject to the tax until the contrary is established.
(Ord. 72-32. Passed 6-26-72.)