(a) An excise tax is levied and imposed upon each transaction in the County by which lodging is to be furnished by a vendor to a transient guest, at the rate of three percent (3%) of the rent for each such transaction, on or after July 1, 1980.
(b) The tax applies and is collectible when the lodging is furnished, regardless of the time when the rent is paid or delivered.
(c) For the purpose of the proper administration, and to prevent evasion, of the tax, it is presumed that all rents for lodging in the County are subject to the tax until the contrary is established.
(d) The amount of tax is based on the rent and shall be separately stated on every rent invoice, bill, statement submitted to the consumer.
(e) The tax does not apply to transactions for lodging furnished to representatives of the United States government which are paid directly by the United States government. Such transactions shall qualify as exempt by filing a certificate of exemption together with the bill, statement or invoice and copies of any checks received in payment.
(Ord. 2005-563. Adopted 11-7-05.)