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There is hereby levied an excise tax of 5.5% upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or rooms in a hotel in this city. Rooms provided free of charge, through barter, trade, or any other arrangement or agreement of any kind or nature, are also subject to such tax at the sales value of the room so provided (with “sales value” to mean the price at which the room would be rented to the operator’s best customer in the ordinary course of business).
(Ord. 1774, passed 11-21-06)