729.01 IMPOSITION OF TAX.
   There is hereby imposed a tax on the use and occupancy of a hotel/motel room within the boundaries of the City. The rate of such tax shall be six percent (6%) of the consideration paid for such use and occupancy. The tax shall be paid by the consumer or occupant of the said room and be collected by the hotel/motel operator as a part of the consideration paid, for the occupancy of the hotel/motel room. (Ord. 2-26-18.)