§ 113.02 IMPOSITION OF TAX.
   All operators shall impose and collect a tax of 3% on the gross receipts from the furnishing of lodging at the time the lodging fee is paid. The amount of tax shall be separately stated from the lodging charges. The lodging operator shall hold in trust for the city all taxes collected hereunder.
(‘81 Code, § 9-21) (Ord. 618, passed 6-27-96)