There is hereby levied an excise tax of 5% upon the gross proceeds or gross receipts derived from all rent received for every occupancy of a room or rooms in a hotel in the city except that the tax shall not be imposed where the rent is less than the rate of $3 per day.
(Prior Code, § 7-603) (Ord. 06-03, passed 12-12-2005, effective 2-15-2006)