(a) There is hereby levied an excise tax on transactions by which lodging by a hotel is or is to be furnished to transient guests of three percent (3%) of the amount paid or to be paid by the transient guests for the lodging for the purpose of providing revenue with which to help meet the needs of the City.
Such tax, to be known as the transient guest tax, applies and is collectible at the time the lodging is furnished, regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State or any of its political subdivisions.
(b) For the purposes of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient guests is subject to the tax until the contrary is established.
(Ord. 87-1990. Passed 7-10-90.)