192.02 RATE OF TAX.
   (a)    Commencing on May 15, 2005, there is levied a tax of three percent (3%) on all rents received by a hotel for lodging furnished to temporary guests with fifty percent (50%) of the total receipts applied to the Capital Improvement Fund and twenty-five percent (25%) to the General Fund and twenty-five percent (25%) to the Economic Development Fund.
   (b)    This tax constitutes a debt owed by the temporary guest to the City, which is extinguished only by payment to the operator as trustee for the City, or to the City. The temporary guest shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the temporary guest ceasing to occupy space in the hotel.
   If for any reason the tax due is not paid to the operator of the hotel, the Administrator may require that the tax be paid directly to the Administrator.
(Ord. 14-46. Passed 9-18-14.)