An occupational tax in the amount of two dollars ($2.00) per occupied night shall be imposed upon the above hotels, motels, or lodging establishments based upon rooms rented to transient guests. This occupation tax shall be fair, equitable and uniform as to class. No occupational tax may be imposed on any transient guest who has been offered a room by a hotel, motel, or lodging establishment on a complimentary basis whereby no fee or rent is charged for such room. Additionally, no occupational tax may be imposed on any transient guest who stays twenty-eight (28) days or more consecutive nights. (Ord. O2023-07, 10-16-2023)