§ 36.47 TAX.
   (A)   There is levied and imposed upon the use and privilege of renting a hotel or motel room within the city a tax of 5% of the rental or leasing charge for each such hotel and motel room rented for each 24-hour period or any portion thereof; provided, however, that the tax shall not be levied and imposed upon any person who rents a hotel or motel room for more than seven consecutive days or upon any person who works and lives in the same hotel or motel.
   (B)   The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, manager or operator of every hotel or motel to pay over to the City Clerk the tax under procedures prescribed by the City Clerk or as otherwise provided in this chapter.
   (C)   Every person required to pay the tax levied by this chapter shall indicate the amount of the tax separately upon any invoice, receipt, statement or memorandum provided to the customers of the person.
(Ord. 91-4662, passed 6-18-1991; Am. Ord. 99-5002, passed 11-2-1999)