(a) On and after October 1, 1985, there shall be imposed a privilege tax upon the occupancy of hotel rooms located within the corporate boundaries of the City of Westover, including hotels owned by the State or by any political subdivision of this State.
(Passed 8-14-85.)
(b) The tax shall be imposed on the consumer and shall be collected by the hotel/motel operator as part of the consideration paid for the occupancy of a hotel/motel room.
(Ord. 439. Passed 8-7-17.)