184.02 PURPOSE.
   There shall be levied an excise tax on transactions by which lodging by a hotel is or is to be furnished to temporary occupants of three percent of the amount paid or to be paid by the temporary occupants for the lodging for the purpose of providing revenue with which to help meet the needs of the City. The revenue is to be accounted for within the City's General Fund.
(Ord. 20-19. Passed 9-3-19.)