(a) It is hereby deemed necessary to the health, safety and general welfare of the residents of the Municipality that a tax be levied upon all rents received by a hotel or transient accommodations for lodging and display or sample rooms at the rate of three percent (3%) of such total of the rents charged.
(Ord. 35-1970. Passed 8-12-70.)
(b) For the purpose of providing revenue for which to meet the needs of the Municipality for the use of the permanent improvement fund and the general fund of the Municipality, an excise tax is hereby levied on transactions by which lodging by a hotel or other transient accommodation is or is to be furnished to transient guests. The three percent (3%) tax is effective on and after September 1, 1970. The tax is three percent (3%) of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectable at the time the lodging is furnished, regardless of the time when the payment for lodging is made.
(Ord. 35-1976. Passed 9-8-76.)
(c) 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 or other transient accommodations in the Municipality to transient guests is subject to the tax until the contrary is established.
(Ord. 35-1970. Passed 8-12-70.)