There is hereby levied an Excise Tax of nine percent (9.0%) upon the gross proceeds or gross receipts derived from all rent received for every occupancy of a room in a hotel/motel in the City, except that the tax shall not be imposed where the rent is less than the rate of three dollars ($3.00) per day. (Ord. 16-8-1, 8-1-2016, eff. 1-1-2017)