725.01 IMPOSITION OF TAX.
   There is hereby imposed a tax on the use and occupancy of a hotel room within the boundaries of the City. The rate of such tax shall be six percent (6%) of the consideration paid for such use and occupancy. The tax shall be paid by the consumer or occupant of the hotel room and be collected by the hotel operator as a part of the consideration paid for the occupancy of the hotel room. (Ord. 171. Passed 12-20-05.)