§ 36.45 TAX IMPOSED.
   A tax in the amount of 5% on gross rental receipts is hereby imposed upon all persons engaged in the business of renting, leasing or letting rooms in a hotel or motel located within the corporate limits of the city.
(Ord. 91-4662, passed 6-18-1991; Am. Ord. 99-5002, passed 11-2-1999)