For the purpose of providing revenue with which to meet any and all needs of the City’s Police and Fire Divisions, including Emergency Dispatch, with the exception of wages and benefits, an excise tax is hereby levied when lodging in a hotel, motel, or motor inn is or is to be furnished to transient guests. Such excise tax to become effective ten days after this ordinance becomes effective.
The tax is three percent of the amount paid or to be paid by, or on behalf of, the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished, regardless of the time when the amount paid for lodging is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions.
For the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotel, motels, and motor inns in this City is to be to transient guests and is subject to the tax until the contrary is established.
(Ord. 2008-92. Passed 8-19-08.)