For the privilege of use or occupancy of transient lodging on or after the effective date of this subchapter, each transient shall pay to the operator of the applicable transient lodging, a tax equal to 3% of the transient lodging rents (“tax”) for the applicable transient lodging. The tax constitutes a debt owned by the transient to the city which is extinguished only by payment to the operator.
(Ord. 2003-01, passed 2-4-2003)