Effective the month following the passage of this ordinance, there is hereby fixed and imposed on every licensee operating a transient lodging rental business within the City a Transient Lodging Tax in the total amount of fifteen percent (15%) to be collected as follows:
Fifteen percent (15%) of the gross income actually received, excluding the Transient Lodging Tax, by each licensee in exchange for transient lodging rentals, shall be paid as a tax on transient lodging. Complimentary transient lodging (transient lodging which is provided at no cost to the occupant) is nontaxable. To be considered complimentary transient lodging, the transient lodging must be provided on an individual basis and not as part of any established package, advertised or otherwise, which includes other products or services. (Ord. 828, 5-8-2018, eff. 7-1-2018; amd. Ord. 875, 1-24-2023)