§ 34.25 TAX IMPOSED.
   The city herewith imposes a tax of 3% on the gross receipts from the furnishing for consideration of lodging at a motel, hotel, rooming house, tourist court or other use of space by a transient within the city other than the renting or leasing of such space for a continuous period of 30 days or more. The tax authorized herewith shall be the obligation of the operator of any such motel, hotel, rooming house, tourist court or other space used by a transient and shall constitute a debt owed to the city by the operator extinguishable only by payment to the city.
(1992 Code, § 410:00)