(a) In addition to any other tax imposed by law, there is hereby imposed and levied on each and every transient a tax equivalent to five percent of the total room charge paid by the customer for the use or possession of a room or space for lodging by or for such transient. The revenues collected from that portion of the tax over two percent shall be designated and spent for promoting tourism, travel or business that generates tourism or travel in the locality.
(b) The effective date of subsection (a) hereof is October 1, 1996, with the two percent transient occupancy tax rate set forth in Ordinance 83-07, passed June 20, 1983, remaining in effect until that time. (Ord. 96-04. Passed 7-17-96; Ord. 21-07. Passed 7-14-21; Ord. 23-05. Passed 2-7-23; Ord. 23-14. Passed 10-11-23.)