(a) There is hereby levied and imposed an excise tax of three percent (3.0%) on rent received by a hotel for lodging furnished to transient guests within the City. The three percent excise tax levied herein is in addition to any tax imposed by the State or any of its subdivisions.
(b) 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 guests ceasing to occupy space in the hotel. (Ord. 2017-18. Passed 3-20-17.)