741.01 IMPOSITION.
   There is hereby imposed a municipal hotel tax, as hereinafter described, upon all hotels located within the corporate limits of the City of South Charleston, including any hotels owned by this State or by any political subdivision of this State. The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room. Provided, however, the tax shall not be imposed on any consumer occupying a hotel room for thirty or more consecutive days.
(Ord. 1496. Passed 7-8-85.)