(a) For the purpose of providing revenue for the purpose set forth in Section 189.01, an excise tax is levied on transactions by which lodging by a hotel or Transient Rental Property is made available for rent, use, or is to be furnished to Transient Guests.
(b) The tax is three percent (3%) on all rents paid or to be paid by Transient Guests for the use of a Hotel, any Hotel room or rooms, or any Transient Rental Property. Such tax constitutes a debt owed by the Transient Guest to the City, which debt is extinguished only by payment to the operator as trustee for the City, or to the City. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the rent is paid. The tax shall be assessed on all rents paid or to be paid by Transient Guests for use of any Transient Rental Property beginning May 1, 2020.
(c) For the purpose of the proper administration of this Chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to Transient Guests is subject to the tax until the contrary is established.
(Ord. 2019-34. Passed 3-10-20.)