It is hereby deemed necessary to the health, safety and general welfare of the residents of the City that a tax be levied upon all rents received by a hotel, as defined in Section 890.02(b), for accommodations for dwelling, lodging or sleeping at the rate of three percent of the rents charged. Such tax shall be known as the transient guest tax.
(Ord. 1998-24. Passed 4-20-98.)