§ 112.02 TAX IMPOSED.
   In any motel, recreational vehicle park or business, each transient is subject to and shall pay a tax in the amount of 6% of the rent, in addition to the rent charged and collected by the operator. The tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator at the time the rent is paid.
(Ord. 140, passed 2-16-1995)