23-89   Tax Imposed; Collection Of Tax
Beginning October 1, 2017, each person engaged in a car rental business shall pay an occupation tax in the amount of six percent (6%) of the actual rental rates charged for each vehicle rental contract made by that person within the city.
The tax imposed by this chapter may be shown as an add-on to the charge for renting a vehicle and shall be collectible at the time the vehicle is furnished, regardless of when the charge for the vehicle is paid. The car rental business operator shall remain responsible for payment of all taxes imposed, whether or not the taxes are actually collected from the customers.