(A) For the privilege of occupancy in any transient lodging or transient lodging facility, each occupant shall pay a tax in the amount of 5% of the rent. The tax constitutes a debt owed by the occupant to the city, which is extinguished only by payment to the transient lodging provider at the time the rent is paid.
(B) Tax amounts shall be rounded down to the nearest cent.
(C) The transient lodging provider shall enter the tax on the provider's records when the rent is collected. If the rent is paid in installments, a proportionate share of the tax shall be paid by the occupant to the transient lodging provider with each installment.
(D) Bills, receipts or invoices provided to occupants shall list the city's TLT separately and must accurately state the amount of the tax. All amounts listed as TLT on invoices, bills or receipts must be reported as TLT and, after collection, must be turned over to the city, less the 5% administrative charge.
(Ord. 565, passed 3-14-2022) Penalty, see § 113.99