(A) For the privilege of occupancy in any hotel, on or after August 1, 2010, each transient shall pay a tax in the amount of 10% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the city, which is extinguished only by payment by the operator to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. The operator shall collect the tax for each transient and 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. If rent is paid in installments, a proportionate share of the tax shall be paid by the transient to the operator with each installment. In all cases, the rent paid or charged for occupancy shall exclude the sale of any goods, services and commodities, other than the furnishings of rooms, accommodations and space occupancy in mobile home parks or trailer parks.
(B) Structures and facilities which provide for transient occupancy of less than 30 days are not subject to a land-use process solely due to that provision. Some structures and facilities may still be subject to a land-use process due to other aspects of their development or operation; however, length of tenancy by itself does not trigger such a process.
(Prior Code, § 35.016) (Ord. 893, passed 5-23-1977; Ord. 1117, passed 9-3-1991; Ord. 1196, passed 10-4-2004; Ord. 1250, passed 6-21-2010; Ord. 1351, passed 10-7-2019)