(A) For the privilege of occupancy in any hotel that has less than 50 sleeping rooms or occupancy in any campground or recreational vehicle park, each transient is subject to and shall pay a tax in the amount of 13% of the rent charged by the operator.
(B) For the privilege of occupancy in any hotel that has 50 or more sleeping rooms, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator; provided, however, that each transient is subject to and shall pay a tax in the amount of 13% of the rent charged by the operator in the event that: (i) the boundaries of the Palm Springs Desert Resort Communities Tourism Business Improvement District, as established by Ordinance No. 883 of the County of Riverside (as amended from time to time) (“Tourism BID”) and the Greater Palm Springs Convention & Visitors Bureau Tourism Marketing District, as established by Ordinance No. 2013-001 of the Palm Springs Desert Resort Communities Convention and Visitors Authority (as amended from time to time) (“Marketing BID”), no longer include a portion of the City of Indio or (ii) the respective governing entities of the Tourism BID and Marketing BID cease to levy an assessment on any hotel subject to the tax imposed by this division (B).
(C) This tax set forth in this section constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient 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 in each installment. The unpaid tax shall be due upon the transient’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 Tax Administrator may require the tax shall be paid directly to the Tax Administrator.
(‘61 Code, § 20.12) (Ord. 408, passed - - ; Am. Ord. 502, passed - - ; Am. Ord. 649, passed - - ; Am. Ord. 877, passed - - ; Am. Ord. 878, passed - - ; Am. Ord. 1036, passed - - ; Am. Ord. 1667, passed 11-4-14)