(a) The excise lodging tax hereby levied on each sale made in this City shall be in the amount of three percent (3%) of the price paid or to be paid in each sale.
(b) For the purpose of the proper administrator 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 tax until the contrary is established, except that the tax does not apply to lodging furnished to the State, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals.
(Ord. 2015-51. Passed 12-23-15.)