(a) For the purpose of providing revenue with which to provide for economic development, community promotion and for use of the general revenue fund, an excise tax is hereby levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests.
(b) The tax is six percent (6%) of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions.
(c) For the purpose of the proper administration of this chapter, and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels or transient accommodations in this Municipality to transient guests is subject to the tax until the contrary is established.
(Ord. 2010. Passed 6-25-90.)