§ 102-307. Imposition of tax; rate.

(a)

There is hereby levied and there shall be paid a tax of four percent on the rent of every occupancy of a room or rooms in any hotel, motel, roominghouse, or apartment house in the city, and two percent upon the total sales price of all items of food, beverages, alcoholic beverages or wine sold at retail of any restaurant.

(b)

Such tax shall constitute a debt owed by the occupant or guest to the city, extinguished only by payment to the operator or to the city. The occupant or guest shall pay the tax to the operator of the hotel, motel, roominghouse, apartment house or restaurant at the time the rent or sales price 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 occupant's ceasing to occupy space in the hotel, motel, roominghouse or apartment house.

(c)

The tax due on a transaction calling for the payment of rent or sales price of from:

	Cents
$0.50 to $0.99 .....	2
1.00 to  1.49 .....	4
1.50 to  1.99 .....	6
2.00 to  2.49 .....	8
2.50 to  2.99 .....	10

 

or on rents or sales in amounts of more than $3.00, four percent shall be charged upon each dollar of price or rent, plus the above bracket charges upon any fractional part of a dollar in excess of even dollars.

(Code 1964, § 41-46; Ord. No. 93-2829, § 2, 1-6-93; Ord. No. 94-2958, § 1(41-46), 12-7-94; Ord. No. 2015-3975, § 1, 10-28-15)

Charter reference

Rate of tax, § 5.03.