(A) There is hereby levied and imposed upon the use and privilege of renting a hotel or motel room within the City of Mt. Vernon a tax of $2.00 per room for each 24-hour period or any portion thereof for which a daily room charge is made, provided that the tax shall not be levied and imposed on 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; the tax must be charged for the initial 30 consecutive days, unless a signed rental contract is on file with the tax collector; upon the 31st consecutive day of rental, the renter is due a refund or credit from the tax collector for the 30 consecutive days of tax paid. Persons engaged in the business of renting, leasing or letting rooms in a hotel only to permanent residents are exempt from the provision of §§ 36.150 through 36.157 of this Article.
(B) The ultimate incident of and liability for payment of the tax imposed herein shall be borne by the person who seeks the privilege of occupying any such hotel or motel room, such person being hereinafter referred to as “renter”. 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, manager or operator of every hotel or motel to act as trustee for and on account of the City and to secure such tax from the renter of the hotel or motel room and pay over to the City of Mt. Vernon such tax under procedures prescribed by the Department of Finance of the City or as otherwise provided in this article. Every person required to collect the tax levied by this Article shall secure such tax from the renter at the time he collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement of memorandum, if the rent is given to the renter at the time of payment, the amount due under the tax provided in this Article shall be stated separately on such documents.
(Prior Code, Art. 28, Part II, § 2)