§ 36.46 TAX.
   (A)   There is levied and imposed a tax of 5% of the rent charged for the privilege and use of renting a hotel or motel room within the city for each 24-hour period, or any portion thereof, for which a daily or weekly room charge is made; provided, however, that the tax shall not be levied and imposed upon any person who rents a hotel or motel room for more than 30 consecutive days or to a person who works and lives in the same hotel or motel. Any owner claiming a hotel or motel room is exempt from the tax for the reason that the room was rented for more than 30 consecutive days to the same person, must provide proof of such rental in the form of a signed lease agreement with such person and a paid rent receipt for the periods covered by the tax return required to be filed under § 36.48. Failure to supply this required proof shall subject the owner to the tax on the room calculated based on the rack rate for the full 30 day period.
   (B)   The ultimate incidence of and liability for payment of the tax is to be born by the person who seeks the privilege of occupying the hotel or motel room, the person hereinafter referred to as renter. The term RENTER includes the person or persons occupying a hotel or motel room on a complimentary basis.
   (C)   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 of every hotel or motel to secure the tax from the renter of the motel or hotel room and to pay over to the City Treasurer, or any authorized representative of his or her office, the tax under procedures prescribed by the City Treasurer, or as otherwise provided in this subchapter.
   (D)   Every person required to collect the tax levied by this subchapter shall secure the tax from the renter at the time he or she collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment the amount due under the tax provided in this subchapter shall be stated separately on the documents.
(Ord. 2016-12, passed 8-22-2016)