882.02 PURPOSE; LEVY OF TAX; PRESUMPTIONS.
   (a)   For the purpose of providing revenue with which to provide for economic development, community promotion and any lawful Municipal purpose, and for use of the General Revenue Fund, an excise tax is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests.
   (b)   The tax is three percent of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectable at the time the lodging is furnished, regardless of the time when the price is paid.
   (c)   For the purpose of the proper administration of this chapter, and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels, motels or transient accommodations in the Municipality to transient guests is subject to the tax until the contrary is established.
(Ord. 90-68. Passed 12-13-90; Ord. 2001-7. Passed 3-8-01.)