There is levied for collection a tourism, recreation, cultural and convention tax on the following activities at the rates set forth below:
(A) A tax of 1% of all sales of prepared foods and beverages that are sold by restaurants; and
(B) A tax of 7% of the lease or rental amount on all short-term leases and rentals of motor vehicles as defined herein which are made within the county.
(Ord. 03-7-7, passed 7-7-2003)