(A) For the privilege of occupancy in any hotel, on and after November 1, 1994, each transient shall pay a tax in the amount of 7% of the rent charged by the operator.
(B) The tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city.
(C) The transient shall pay the tax to the operator of the hotel at the time the rent is paid.
(D) The operator shall enter the tax on his or her records when rent is collected if the operator keeps his or her records on the cash accounting basis and when earned if the operator keeps his or her records on the accrual accounting basis.
(E) If rent is paid in installments, a proportionate share of the tax shall be paid by the transient to the operator with each installment. If, for any reason, the tax due is not paid to the operator of the hotel, the City Recorder may require that such tax shall be paid directly to the city.
(F) In all cases, the rent paid or charged for occupancy, shall exclude the sale of any goods, services and commodities, other than the furnishing of rooms, accommodations, and parking space in mobile home parts or trailer parks.
(Ord. 378, passed 10-10-1994)