§ 3.16.020. Imposition of tax

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient 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 transient's ceasing to occupy space in the hotel or campground. If for any reason the tax due is not paid to the operator of the hotel, the city may require that such tax shall be paid directly to the city clerk. The rate of tax proposed in this section shall constitute a maximum rate of tax for such taxes. Accordingly, the city council may reduce said rate of tax to a lesser rate of tax at any time by the adoption of a resolution or code doing so. If any of said rate of tax has been reduced by the city council to a rate less than the maximum, rate for that tax, then the council may increase said rate of tax to a rate that does not exceed the maximum rate for that tax provided in this Code by the adoption or a resolution or ordinance doing so.

(Ord. No. 270)