(A) Each person engaged in the business of operating a lodging facility in the city shall pay an occupancy tax in the amount of 4% of the lodging consideration charged for occupancy per occupied room per night.
(B) The tax imposed by this chapter shall be collected by the lodging facility operator from the occupant of each room to which the tax applies. The tax imposed by this chapter may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The lodging facility operator shall remain responsible for payment of all taxes imposed, whether or not the taxes are actually collected from the guests.
(Ord. 22-19, passed 10-3-2022)