There is hereby levied an excise tax of eight percent (8%) upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or rooms in a hotel-motel in the city. In order to remunerate an operator for keeping tax records, filing reports and remitting the tax when due, a three percent (3%) discount shall be allowed upon all taxes paid prior to the time they become delinquent. (1992 Code § 7-803; amd. Ord. 2023-439-C, 5-22-2023)