For the purpose of providing revenue with which to meet the needs of the City, for the use of promoting the City to potential visitors, tourists, consumers and/or special events by means of advertising, news coverage, posters, brochures, musical performances and other social events or such other promotional techniques and strategies as may be deemed appropriate by the City Manager, whether by contract or by administrative directive, an excise tax is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests. The tax is three percent (3%) on all rents paid or to be paid by the transient guest to the City, which is extinguished only by payment to the operator as trustees for the City, or to the City. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid.
For the purposes of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 22-36AC CMS. Passed 7-5-22.)