(A) For the purpose of providing revenue with which to meet the needs of the city, for the use of the economic development fund of the city, there is levied a tax of 3% on all rents received by a lodging establishment for lodging furnished to transient guests as established in Ordinances 14-02 and 27-12.
(B) The lodging tax applies and is collectible at the time the lodging is furnished, regardless of the time when the charge for the lodging is paid.
(C) The lodging tax shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. If, for any reason, the vendor does not collect the tax from the transient guest, the vendor is responsible for the taxable amount.
(D) For the purpose of the proper administration of this subchapter, it shall be presumed that all transient lodging in the city to transient guests is subject to the lodging tax.
(Ord. 47-21, passed 6-28-2021)