In addition to the taxes levied and shall be collected an additional tax in the amount equal to four percent (4%) of the gross income from the business activity of any hotel engaging or continuing within the city in the business of charging for lodging and/or lodging space furnished to any transient. (Ord. 2011-12, 12-13-2011)
A. Transient: Any person who, for any period of not more than thirty (30) consecutive days, either at his own expense or at the expense of another, obtains lodging or the use of any lodging space in any hotel for which a charge is made.
B. Exceptions: This tax shall not apply to the gross sales or gross income as may now or as may in the future be exempt by Arizona statutes from the Arizona state privilege sales tax, except that taxes on food, electricity, gas, water and communication, including, but not limited to, telephone and telegraph, shall not be exempt. This includes, but is not limited to, certain rental income which is exempt by Arizona state privilege sales tax statutes. (Ord. 7-1995, 9-18-1995)