CHAPTER 119: HOTEL COMPANIES OCCUPATION TAX

Section

   119.01   Occupation tax; requirement to pay

   119.02   Hotel accommodations

   119.03   Hotel defined

   119.04   Occupied room, defined; exceptions

   119.05   Collection

   119.06   Records

   119.07   Due date

   119.08   Right to sue

   119.09   Revenue measure

   119.10   Intent

   119.99   Penalty

§ 119.01 OCCUPATION TAX; REQUIREMENT TO PAY.

   An occupation tax is hereby levied and imposed on every person or business entity who engages in the business of operating a hotel for revenue in the city. All hotel companies doing business in the city are required to pay an occupation tax as set forth herein.

(Ord. 2018-2962, passed 4-2-2018)

§ 119.02 HOTEL ACCOMMODATIONS.

   Each person engaged in the business of operating a hotel in the city shall pay an occupation tax in the amount of 4% of the basic rental rates charged per occupied room per night.

(Ord. 2018-2962, passed 4-2-2018)