193.02 RATE OF TAX.

   (a)    Commencing on April 9, 1993, there is hereby levied a tax of six percent (6%) on all rents received by a hotel for lodging furnished to transient guests, such tax to be known as the transient occupancy tax. The purpose of such tax shall be to provide revenue for general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, capital improvements by the City, and to provide revenue for the operating expenses of the Greater Hamilton Convention and Visitors Bureau, or a differently named nonprofit organization created and operated for the purpose of fostering travel and tourism in the City.

(Ord. 93-3-22. Passed 3-10-93.)

   (b)    Such tax constitutes a debt owed by the transient guest to the City which is satisfied only by payment to the operator as trustee for the City, or to the City. The transient guest shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient guest's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Commissioner of Taxation may require that such tax shall be paid directly to the Commissioner of Taxation.

(Ord. 84-12-108. Passed 1-27-84.)