(A) On or after July 1, 2003, every person, company, corporation, or other like or similar person, group, or organization doing business as a motor court, motel, hotel, inn, or other like or similar accommodation business in the city shall pay quarterly into the city treasury for periods ending December 31, March 31, June 30, and September 30, of each year, a transient room tax of 3 % of the gross rent for every occupancy of a suite, room, or rooms charged and collected by such business during the quarterly periods. The tax shall be due and payable on or before the last day of the month next following the last day of each such quarterly period, together with a return on a form furnished by or obtained from the City Clerk setting forth an aggregate amount of gross rentals charged and collected during the preceding quarter for every room to which the transient room tax applies, together with such other pertinent information as the City Clerk may require.
(B) On or after July 1, 2003, every person, company, corporation, or other like, or similar persons, groups, or organization doing business as restaurants located in the city shall pay quarterly into the city treasurer for periods ending December 31, March 31, June 30, and September 30, of each year, 1 % of the gross retail sales of the restaurant of prepared food, elected by such business during the quarter. Gross sales is defined herein as excluding state sales tax. This tax shall be due and payable on or before the last day of the month next following the last day of each quarterly period, together with a return on a form furnished by or obtained from the City Clerk, setting forth the aggregate amount of gross sales charged and collected during the preceding quarter to which the tax applies, together with such other pertinent information as the city may require.
(Ord. 03-2003, passed 4-14-03)