Appendix 6502. Tax imposed.

(a)

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve (12) percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator of the hotel at the same 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 transient'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.

(b)

In the event that an agreement exists between a hotel and a transient for occupancy, as defined in this article, for a period in excess of thirty (30) days, and in the event that such transient allows occupancy by another person for thirty (30) days or fewer as subtenant, guest, licensee or permittee, the transient who has made the agreement with the hotel as aforesaid shall be subject to and shall pay the tax provided for herein.

(Ord. No. 66, 9-19-84; Ord. No. 96-262V, § 1, 11-5-96; Ord. No. 05-332, § 2, 6-8-2005; Ord. No. 10-372, § 2, 1-27-2010)