183.03 RATE.

   There is hereby levied and imposed upon every person who pays a hotel room rental charge to any hotel or motel in the City a tax at the rate of three percent (3%) on the amounts received for the rental of a hotel room. The tax shall apply to every rental of every hotel room or motel room within the City for which a charge is made, notwithstanding that the agreement under which the hotel room is rented is made outside of the City.

(Ord. 15-1982. Passed 2-25-82.)