(a) There is hereby imposed upon hotel rooms located within the corporate limits of the City, including hotels owned by the State or by any other political subdivision of the State, and all hotels located outside of the corporate limits of the Municipality which may be owned by the State or any other political subdivision thereof, a privilege tax upon the occupancy of such hotel rooms.
(b) The tax shall be imposed upon the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room; provided, that the tax shall not be imposed on any consumer occupying a hotel room for thirty or more consecutive days.
(Ord. 8606. Passed 7-23-85.)