(a) Each month, a tax on the gross rental or gross rental proceeds derived from furnishing transient accommodations is levied and must be assessed and collected.
(b) Every transient accommodations broker, travel agency, and tour packager who arranges transient accommodations at noncommissioned negotiated contract rates and every operator must pay to the city the tax imposed.
(c) Every plan manager is liable for and must pay to the city the transient accommodations tax imposed under this chapter. Every resort time share vacation plan must be represented by a plan manager who is subject to this chapter.
(Added by Ord. 21-33)