(A) For the purpose of providing revenue with which to meet the needs of the city, an excise tax is hereby levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests.
(B) The tax is 3% of the amount paid or to be paid by the transient guest for lodging. The tax applies and is collectible at the time when the price is paid.
(C) For the purpose of the proper administration of this chapter, and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels or transient accommodations in this city to transient guests is subject to the tax until the contrary is established.
(D) All existing businesses within the city currently doing business as a hotel and offering transient accommodations shall register with the office of the Treasurer in a manner prescribed by said Treasure within 30 days of the effective date hereof. Any new business created within the city for the purpose of doing business as a hotel offering transient accommodations shall register with the office of the Treasurer in a manner prescribed by said Treasurer within 30 days of commencing said business. Any business registered with the office of the Treasurer as a hotel offering transient accommodations shall notify the Treasurer in writing of any change in their business status directly effecting their collection of Hotel Lodging Excise Tax imposed herein, including but not limited to any liquidation, bankruptcy, merger, or change of ownership.
(Ord. 19-12, passed 5-14-12) Penalty, see § 119.99