(a) For the purpose of providing revenue with which to meet the needs of the City, for
the use of the general fund of the City, an excise tax is hereby levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests.
(b) The tax is three percent (3%) of all rents paid or to be paid by the transient guest for the lodging. The tax applies and is collectible by the operator at the time the lodging.
(c) For the purpose of the proper administration of this chapter, and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels or transient accommodation in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 049-2023. Passed 12-18-23.)