A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting of rooms in a hotel in the city at a rate of 6% of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee or tenant of said rooms. The tax herein levied shall be in addition to any and all other taxes. Gross rentals shall not include proceeds from renting, leasing or letting to permanent residents of the establishment.
(Ord. 82-27, passed 1-25-83; Am. Ord. 98-11, passed 7-14-98; Am. Ord. 02-14, passed 6-11-02; Am. Ord. 02-85, passed 4-22-03; Am. Ord. 05-48, passed 4-11-06)