§ 99.32. Imposition of tax.

A.

For the purpose of providing revenue with which to fund the activities listed in § 99.30, an excise tax is levied on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests.

B.

The tax is three percent on all rents paid or to be paid by transient guests for the lodging. Such tax constitutes a debt owed by the transient guest to the city, which debt is extinguished only by payment to the operator as trustee for the city, or to the city. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid.

C.

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

(Ord. 803-1972)