(a) For the purpose of providing revenue with which to meet the needs of the City for the use of the General Fund of the City, an excise tax is hereby levied on transactions by which lodging by a hotel is or is to be furnished to transient guests. The tax is three percent (3%) of the rent paid or to be paid for each such transaction by or on behalf of the transient guest for lodging. The tax applies and is collectible at the time the lodging is furnished, regardless of the time when the amount paid for lodging is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions.
(b) For the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 1993-40. Passed 4-5-93.)