Prior to November 1, the Tourist and Convention Committee shall annually submit to the City Council a request for funds for the operation of the Committee for the ensuing year. For the purposes of operating the Tourist and Convention Committee and to finance the cost of the acquisition, construction, operation, and maintenance of facilities useful in the attraction and promotion of tourist and convention business, there is imposed a transient room tax of 3% of the gross rentals. On and after January 1, every person, company, corporation, or other like or similar person, group, or organization doing business as a motor court, motel, hotel, inn, or like or similar accommodation business within the city shall pay quarterly into the city treasury for the periods ending September 30, December 31, March 31, and June 30 of each year a transient room tax of 3% of the gross rentals for every occupancy of a suite or room charged and collected by the business during the quarterly periods. The transient room tax shall be due and payable on or before the last day of the month next following the last day of each quarterly period and shall be submitted, along with a return on a form furnished by or obtained from the City Treasurer setting forth the aggregate amount of the gross rentals charged and collected during the preceding quarter for every occupancy to which the transient room tax applies, together with any other pertinent information the City Treasurer may require. The transient room tax shall not apply to rentals paid on occupancies of 90 consecutive days or longer. The transient room tax shall be in addition to other taxes.
(1993 Code, § 22.08) Penalty, see § 32.99