(a) Beginning January 1, 2003, there is hereby levied and imposed, upon every person who is a transient guest in a hotel or motel and pays a charge for such lodging, a lodging tax of three percent (3%) on the amount paid for the lodging in such hotel or motel, irrespective of whether such lodging is paid by cash, check, draft, money order, or credit card. The tax shall apply to every hotel and motel within the City for which a charge is made, notwithstanding that the reservation of the lodging is made outside the City.
(b) The tax applies and is collectable when the lodging is furnished, regardless of the time when the rent is paid or delivered.
(c) For the purpose of the proper administration, and to prevent evasion of the tax, it is presumed that all rents for hotel or motel rooms in the City are subject to the tax until the contrary is established.
(d) The tax is not a part of the rent and shall be separately stated on every rent invoice, bill, statement or other written charge therefor.
(Ord. 81-2002. Passed 11-11-02.)