For the purpose of providing revenue for the City, there is hereby levied an excise tax on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests. The tax shall be 5% of the amount paid or to be paid by the transient guest for the lodging. The tax, which shall be known as the transient occupancy 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 the lodging furnished to the State or any of its political subdivisions. For the purpose of the proper administration of this Chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient guests is subject to the tax until the contrary is established. (Ord. 47-2014. Passed 4-28-14.)