There is hereby imposed and levied an excise tax upon the occupancy, on or after July 1, 2006, of all hotel rooms within the corporate limits of the city equal to 6% of the cost of each hotel room; provided that each tax shall not be levied on the occupancy of hotel rooms in hotels having less than three rooms or on the occupancy of any hotel room where any person is paying the consideration for the occupancy of such hotel room for 30 or more consecutive days.
(Ord. 1334, passed 1-7-02; Am. Ord. 1486, passed 6-12-06)