(A) A tax in the sum of 3% shall be levied in the city upon the gross receipts or gross proceeds from renting, leasing, or otherwise furnishing hotel, motel, or short term condominium rental accommodations for sleeping, meeting, or party room facilities for profit, but such accommodations shall not include the rental or lease of such accommodations for periods of 30 days or more.
(B) A tax in the sum of 3% shall be levied upon the portion of the gross receipts or gross proceeds received by restaurants, cafes, cafeterias, delis, drive-in restaurants, carry-out restaurants, concession stands, convenience stores, grocery-store restaurants, and similar businesses, from the sale of prepared food and beverages for on or off-premises consumption, but such tax shall not apply to such gross receipts or gross proceeds of organizations qualified under Section 501 (c)(3) of the federal Internal Revenue Code.
(Ord. 253, passed 5-19-97; Am. Ord. 498, passed 2-21-17)