There is hereby levied an excise tax of three percent of the amount paid or to be paid by the transient guest on transactions in which lodging by a hotel or motel is or is to be furnished to transient guests.
The tax applies and is collectible at the time the lodging is furnished, regardless of the time when the price is paid. The tax does not apply to lodging furnished to employees of the State or of its political subdivisions.
For the purpose of the proper administration of this chapter, and to prevent the evasion of the tax, is it presumed that all lodging furnished by hotels or motels in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 70-77. Passed 4-18-77.)