In any raft rental business, each individual rental, whether for money or given as gift by the operator, is subject to, and will pay a tax in the amount of $3 per raft, per rental or free use, in addition to any rent charged and collected by the operator. The tax constitutes a debt owed by the renter, regardless of whether the rental is for money or given as a gift by the operator, to the city which is extinguished only by payment to the operator at the time the rent is paid or the free use of the raft is provided.
(Ord. 147, passed 5-2-1996; Ord. 199, passed 12-20-2001; Ord. 232, passed 3-16-2006)