§ 17.03.02. Imposition of tax.

For the purpose of providing revenue with which to meet the needs of the city for the use of the promotional and tourism fund of the city, an excise tax is hereby levied on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests.

The tax is three percent of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time when the price is paid.

For the purpose of the proper administration of this chapter, and to prevent the evasion of the tax it is presumed that all lodging furnished by hotels or transient accommodations in this city to transient guests is subject to the tax until the contrary is established.

(Ord. No. 0-99-15, § 1, 11-16-2015)