The additional tax of three percent (3%) as established and authorized in Section 191.03 on all rents paid or to be paid by the transient guests for lodging constitutes a debt owed by the transient guests to the City, which is extinguished only by payment to the operator as trustee for the City or to the City. The tax applies and is collectable at the time the lodging is furnished regardless of the time when the price is paid.
(Ord. 100-95. Passed 9-18-95.)
(Ord. 100-95. Passed 9-18-95.)