There is hereby levied and imposed upon every person who is a transient guest in a hotel and pays a charge for such lodging a tax of three percent on the amount paid for the lodging in such hotel, irrespective of whether such lodging is paid for by cash or a credit card. The tax shall apply to every hotel within the City for which a charge is made, notwithstanding the fact that the reservation of the lodging is made outside the City.
(Ord. 1978-33. Passed 11-27-78.)