(A) The City hereby levies a tax on hotel-motel room rental within the City equal to five percent (5%) of the room rent. The tax shall be applicable to all room rents where the room is available for rent on a daily basis.
(B) Each guest is responsible for the hotel/motel room tax imposed by this Chapter, and the tax shall be due and payable at the time the rent is paid. The tax shall apply to all rentals where the room is available for rent on a daily basis.
(C) The tax imposed under this Chapter shall not be levied on any sales or use tax levied under Chapter 6.40, nor shall the tax imposed under Chapter 6.40 be levied on the tax levied under this Chapter.
(Am. Ord. No. 2003-05, passed 5-6-03)