§ 34.02 IMPOSITION OF TAX.

(A) A tax is hereby imposed upon all occupants of each hotel and/or motel within the county for the use of renting, leasing or letting of rooms in such hotel and/or motel.

(B) The rate of such tax shall be at the rate of 5% of the gross rental receipts from each rental, leasing or letting.

(Ord. passed 1-9-1989) Penalty, see § 34.99

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