(a) For the purpose of providing revenue with which to meet the needs of the City for general operating expenses, there is levied an excise tax of three percent (3%) on all rents received by a hotel or transient accommodation for lodging furnished to transient guests.
(b) This tax constitutes a debt owed by the transient guest to the City, which is extinguished only by payment to the operator as trustee for the City. The transient guest shall pay the tax to the operator of the hotel or transient accommodations 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 transient guest ceasing to occupy space in the hotel or transient accommodations. The tax imposed by this Chapter shall be paid by the transient guest to the operator, and each operator shall collect from the transient guest the full amount of the tax payable on each taxable lodging. If the transaction is claimed to be exempt, the transient guest must furnish to the operator, and the operator must obtain from the transient guest, written proof of exempt status as required by this Chapter. If no such proof of exemption is obtained, it shall be presumed the tax applies.
(Ord. 40-05. Passed 12-27-05.)