3.10.030 - Imposition—Amount—Where payable.

For the privilege of occupancy in any hotel, each guest, transient and/or visitor is subject to and shall pay a tax in the amount of twelve percent of the rent charged by the operator or at any lesser rate that the city council shall determine by resolution. Such tax constitutes a debt owed by the guest, transient and/or visitor to the city which is extinguished only by payment to the operator or to the city. The guest, transient and/or visitor shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the guest, transient and/or visitor's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the tax administrator.

(Ord. 591 §1(part), 2005).