The tax shall be known as the transient guest tax. It 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 the State or any of its political subdivisions. For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels, bed and breakfasts, and short-term rentals in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 171-22. Passed 10-3-22.)