The Board of Trustees hereby finds, determines and declares the following.
(A) (1) For the purposes of this subchapter, every person that furnishes lodging for consideration in the town is exercising a taxable privilege.
(2) The purpose of this subchapter is to impose a tax which will be paid by every vendor providing such lodging in the town, which tax will provide revenues to be collected, retained and spent for any lawful municipal purpose.
(B) Pursuant to authority found in the laws of the state, the following lodging occupancy tax is adopted for the purpose of promoting the health, safety, morals and general welfare of the town.
(C) The provision of lodging to the traveling public results in the increased use of town streets and rights-of-way, increased traffic, increased demands upon municipal services and utilities and has substantial effect upon the health, safety and welfare of the citizens of the town and upon expenditures budgeted by the town which is a matter of local concern.
(D) The classification of the provision of lodging as separate businesses and occupations is reasonable, proper, uniform, nondiscriminatory and necessary.
(Ord. 09-2017, passed 7-26-2017)