(a) Commencing on September 1, 1991, for the purpose of providing revenue for recreation, economic development and civic development of the City of Middletown, there is hereby levied a tax of 3% on all rents received by a hotel for lodging or room(s) furnished to transient guests, such tax to be known as the transient occupancy tax.
(b) Such tax constitutes a debt owed by the transient guest to the City which is satisfied only by payment to the operator as trustee for the City, or to the City. The transient guest shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient guest’s ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Superintendent of Taxation may require that such tax be paid directly to the Superintendent of Taxation.
(Ord. O91-63, passed 7-16-1991)