(A) Every person, group, or association doing business as a motor court, motel, hotel, inn, or like or similar accommodation in the city and county shall pay monthly into the city treasury for periods ending on the last day of each month, the transient room tax of 3% of the gross rent for each occupancy of each suite or room charged and collected during such monthly periods.
(B) The tax shall be due and payable on or before the last day of the month next following the last day of each such monthly period, together with a return on a form furnished by or obtained from the City Treasurer setting forth an aggregate amount of gross rentals charged and collected during the preceding month for every occupancy to which the transient room tax applies, together with such other pertinent information as the City Treasurer may require.
(C) The tax imposed by this section shall not apply to rentals paid on occupancies of 90 consecutive days or longer.
(D) The tax imposed by this section shall be in addition to other general taxes and the occupational or business license tax.
(Prior Code, § 27.101) (Ord. 92-9, passed 8-12-1992; Ord. 2001-1, passed 1-24-2001)