There is hereby levied and assessed an excise tax of five percent (5%), in addition to all other excise taxes levied and assessed upon the gross proceeds or gross receipts derived from all rent for every occupancy of a room or rooms in a hotel in this city. The terms and provisions of the Oklahoma tax statutes, where applicable and not in conflict with the terms of this chapter, are incorporated herein by reference thereto. (Ord. 1673, 12-9-2008)