(A) There is hereby established a room occupancy tax, which shall be in an amount of 3% of the gross receipts, which are derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn, tourist camp or similar place, within the corporate limits of the city.
(B) This tax does not apply to accommodations furnished by non-profit, charitable, educational or religious organizations, when furnished in furtherance of their non-profit purpose.
(Ord. 02-01, passed 1-29-2002)