§ 37.156  LEVY OF OCCUPANCY TAX.
   The Town levies a privilege tax upon the privilege of occupancy in any hotel of each transient in any amount of 5% of the rate charged by the operator. The tax is a privilege tax upon the transient occupying such room and is to be collected as provided in this subchapter.
(`83 Code, § 6-1002)  (Ord. 96-15, passed 7-8-96)