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A. Tax Imposed: Pursuant to the elections held on November 7, 1995, November 2, 2004, and April 28, 2015, there is imposed a resort tax on the retail value of all goods and services sold, except for goods and services sold for resale, within the city by the following establishments:
1. Hotels, motels and other lodging or camping facilities;
2. Restaurants, fast food stores and other food service establishments;
3. Taverns, bars, nightclubs, lounges and other public establishments that serve beer, wine, liquor or other alcoholic beverages by the drink;
4. Destination ski resorts and other destination recreational facilities;
5. Establishments that sell luxuries shall collect a tax on such luxuries.
B. Rate Of Tax:
1. The exact rate of the resort tax is three percent (3%).
2. The duration of the resort tax is twenty nine (29) years from its effective date, said effective date being February 1, 1996, and will expire January 31, 2025.
C. Duty To Collect: It is the duty of each operator of any of the establishments mentioned in this chapter to collect, upon sale, the tax herein imposed. (Ord. 15-08, 5-18-2015, eff. 7-1-2015)