(a) A tax in the amount of three percent (3%) is hereby levied on all rents received by a lodging establishment for lodging furnished to transient guests.
(b) Five percent (5%) of the funds received shall be charged as an administrative collection fee and retained in the General Fund to defray costs associated with the imposition and administration of the tax.
(c) The tax shall constitute a debt owed by the transient guest to the City, which is extinguished only by payment to the operator as trustee for the City or by payment to the City. The transient guest shall pay the tax to the operator of the lodging establishment at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due from each transient guest at the time such guest ceases to occupy space in the lodging establishment. If, for any reason, the tax due is not paid to the operator of the lodging establishment, the Director of Finance may require that such tax shall be paid directly to the Director of Finance.
(Ord. 4507-19. Passed 7-23-19.)