(A) There is hereby levied and imposed a tax of 5% of the gross rental receipts from the renting, leasing or letting of a hotel or motel room within the city for each 24-hour period, or any portion thereof, for which a daily room charge is made; provided, however, that a tax shall not be levied or imposed upon any person who shall be a permanent resident.
(B) If any hotel operator collects an amount (however designated) which purports to reimburse such operator for the hotel tax liability measured by receipts which are not subject to hotel tax, or if any hotel operator, in collecting an amount (however designated) which purports to reimburse such operator for hotel tax liability measured by receipts which are subject to tax under this act, collects more from the customer than is the operator's hotel tax liability in the transaction, then customer shall have a legal right to claim a refund of such amount from such operator. However, if such amount is not refunded to the customer for any reason, the hotel operator is liable to pay such amount to the city.
(C) Persons subject to any tax imposed by this subchapter may reimburse themselves for their tax liability for such tax by separately staling such tax as an additional charge, which charge may be stated in combination, in a single amount, with state tax imposed under the Hotel Operators' Occupation Tax Act.
(D) The tax herein levied and imposed shall be paid in addition to any and all other taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the Treasurer of the city under procedures prescribed by the treasurer or as otherwise provided in this subchapter.
(Ord. 1822, passed 6-1-22)