The purpose of this Chapter and the Sections thereof are to enact a lodging tax to provide revenue with 50% thereof to be deposited into a separate fund kept by the City Auditor which shall be spent solely to make contributions to the convention and/or visitors bureau operating within the Logan County Area Chamber of Commerce and with the balance of the revenue generated by the tax to be deposited in the City General Fund to be used for the promotion of industrial and business growth within the City and for the proper administration of this Chapter and to prevent the evasion of said lodging tax. It is presumed that all lodging furnished by hotels for transient guests is subject to the tax until the contrary is established.
(Ord. 10-64. Passed 12-28-10.)