§ 16-66.  Levy.
   (a)   The imposition and collection of the transient room tax shall be on the day beginning April 1, 1984 and each day thereafter.
   (b)   The imposition and levy of a transient room tax of three (3) percent of the rent of every occupancy of a suite, room or rooms, charged by all persons, companies, corporations or other like or similar persons, groups or organizations doing business as motor courts, motels, hotels, inns or like or similar accommodations or businesses, as approved, shall apply to transient guests who occupy a room in motor courts, motels, hotels, inns or like or similar accommodations.  This tax shall be charged on all occupancies, regardless of the length of occupancy.
(Ord. No. 1328, §§ 1, 3, 2-28-84; Am. Ord. No. 1533, § 1, 7-8-97)