(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.
(c) The taxes imposed in this section shall be imposed on the rent for every occupancy of a suite, room, rooms, cabins, lodgings, campsites, or other accommodations charged by any hotel, motel, inn, tourist camp, tourist cabin, campgrounds, recreational vehicle parks, or any other place in which accommodations are regularly furnished to transients for consideration or by any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations.
(Ord. No. 1328, §§ 1, 3, 2-28-84; Am. Ord. No. 1533, § 1, 7-8-97; Ord. No. 2004, § 1, 11-28-22)