(a) The tax imposed by this chapter is in addition to any other taxes imposed by any other laws of the State or city. To determine if the tax under this chapter is to be levied, assessed, and collected upon transient accommodations, the following presumptions control:
(1) If a person lets a transient accommodation for less than 180 consecutive days, it must be presumed that the accommodation furnished is for a transient purpose; and
(2) If a person lets a transient accommodation for 180 days or more, there is no presumption as to the purpose for which the accommodation is furnished. The burden of proving to the director that an accommodation is not being furnished for a transient purpose rests with the operator of the accommodation. If the director is satisfied that an accommodation is not furnished for a transient purpose, then the director must not levy any tax under this chapter.
(b) Except as otherwise provided, this chapter applies to a transient accommodations broker, travel agency, or tour packager who enters into an agreement to furnish transient accommodations at noncommissioned negotiated contract rates in the same manner as it applies to an operator.
(Added by Ord. 21-33)