(A) In addition to the tax imposed pursuant to § 35.01, there is levied and shall be collected a tax in an amount of 6% of the gross proceeds of sale or gross income from the lodging business of any hotel engaged or continuing within the town in the business of charging for lodging or lodging space to be furnished to any transient, provided that this section shall not apply to a permanent resident, room rental paid by the lessee under a valid written lease of one month or longer, and room rental paid by the United States government, its departments or agencies.
(B) The definitions, licensing, recordkeeping, and administration of the tax shall conform as nearly as possible to the same specified in the tax code adopted by § 35.01; provided that payments shall be made in accordance with provisions established in the model tax code.
(1989 Code, § 8-4) (Ord. 2008-03, passed 6-28-2007)