A transient room tax of 3% is hereby imposed on the rate, rent or other charge 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 any person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental of the accommodations. Transient room taxes shall not apply to rooms, lodgings, campsites, or accommodations supplied for a continuous period of 30 days or more to a person. Regardless of whether the city has entered into an agreement with a third party online rental company renting or leasing accommodations subject to this subchapter to collect the transient room tax, all persons, firms, organizations or businesses subject to this subchapter shall remain liable for filing the appropriate return and paying any transient room tax not collected or paid by the third party online rental company.
(Ord. 37-2022, passed 12-5-2022)