793.03 RATE OF TAX.
   Commencing on April 1, 2006, for the purpose of providing funds for the general Municipal functions of the City, there is hereby levied a tax of five percent on all rents received by a hotel or motel for lodging furnished or transient guests.
(Ord. 25-1975. Passed 2-18-75; Ord. 27-2006. Passed 2-6-06.)