(A) There is hereby levied and imposed a tax of 8% of the gross rent charged for the privilege and use of renting a hotel or motel room within the city for each 24-hour period or any portion thereof for which a room charge is made: provided, however, that the tax shall not be levied and imposed upon a person who works and lives in the same hotel or motel.
(B) Accommodations within said buildings or structures which are leased to the same occupant for a period of more than 30 consecutive days shall be exempt from the tax provisions of this subchapter.
(C) Lessors renting, leasing, or letting hotel rooms with the city are required to collect the hotel use tax; however, the ultimate incidence of any liability for payment of the tax is to be borne by the lessee.
(D) The hotel use tax shall be paid in addition to any and all other taxes and charges.
(E) It shall be the duty of the lessor of every hotel within the city to separately state such tax at the 8% rate upon the total amount of compensation charged for the use of the hotel. The lessor shall also state separately the amount of tax on the invoice for the transaction that will be tendered to the lessee.
(F) It shall be the duty of every lessor of every hotel within the city to collect the tax from the lessee at the time the lessee pays for the privilege of occupying all or part of a hotel transient occupancy rental unit, and to remit to the City Treasurer the tax under procedures provided for in this chapter or as otherwise prescribed by the city. If more than one person is the lessor as related to a particular transaction, the lessors are jointly and severally responsible for collecting and remitting the tax.
(G) It shall not be a defense to this subchapter that the lessor is not licensed by the city to rent hotels and the lessor will still be required to remit the proper tax to the city and obtain the necessary license(s).
(1980 Code, § 17.203) (Ord. 9393, passed 12-9-2019) Penalty, see § 45.999