A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting of rooms of any hotel accommodations in the city at a rate of 10% of the gross rental receipts from the rental, leasing or letting. The liability for payment of the tax shall be that of the operator of the hotel accommodations. The tax levied in this subchapter shall be in addition to any and all other taxes levied by the city, county, state or federal governments. The operator of the hotel accommodations shall have the duty to act as trustee for and account to the city and to collect the tax from each lessee or tenant of hotel accommodations and to pay over to the City Treasurer the tax under procedures prescribed by the Treasurer and as otherwise provided by this subchapter.
(Ord. 2006-12-0075O, passed 12-12-2006)