(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 accommodations furnished by a hotel, motel, inn tourist camp or similar place or facility, within the corporate limits of the city.
(B) This tax is not applicable to accommodations furnished by non-profit, charitable, educational or religious organizations, when furnished in furtherance of their non-profit purpose.
(Ord. O-02-02, passed 5-2-2002; Ord. O-05-03, passed 6-5-2003)