(a) For the purpose of providing funds for lawful governmental expenditures there is hereby levied an excise tax of three percent (3%) of the amount paid or to be paid by the transient guest on transactions in which lodging by a hotel or motel is or is to be furnished to transient guests.
(b) For the purpose of providing funds for the support and maintenance of a Convention and Visitors’ Bureau, there is hereby levied an excise tax of three percent (3%) of the amount paid or to be paid by the transient guest on transactions in which lodging by a hotel or motel is or is to be furnished to transient guests.
(c) The taxes levied by subsections (a) and (b) hereof apply and are collectible at the time the lodging is furnished, regardless of the time when the price is paid. To assure proper administration of this chapter, and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels and motels in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 6881. Passed 11-27-07.)
(Ord. 6881. Passed 11-27-07.)