(a) A three percent excise tax is hereby imposed, in accordance with law, upon all rent for lodging furnished, or to be furnished, to transient guests in the City. Such tax shall be paid on a monthly basis in conjunction with the submission of a monthly reporting form, which form shall be provided to each hotel and motel in the City by the City.
(b) Reporting and payment of such tax shall be in accordance with rules and regulations promulgated by, and upon forms provided by, the Director of Finance.
(Ord. 86-07. Passed 5-19-86; Ord. 16-38. Passed 12-19-16.)