(a) There is levied an accommodations tax equal to 7% of the rents charged to guests for transient use of a room or rooms in a guest accommodation. This is in addition to applicable sales taxes charged. The tax imposed shall be shown on the billing to the guest as a separate and distinct item.
(b) A rental of a guest accommodation room that is exempt from sales tax under § 6.10.150 of the Code is also exempt from the accommodations tax imposed by this chapter.
(Ord. 00-06, passed 9-12-00)