111.03 Tax imposed.
(A)
(1) For the privilege of occupancy in any hotel, on or after the day upon which this chapter becomes effective, each transient shall pay a tax in the amount of 9% of the rent charged by the operator to the city.
(2) The tax constitutes a debt owed by the transient to the city, which is extinguished only by payment by the operator to the city.
(3) The transient shall pay the tax to the operator of the hotel at the time the rent is paid.
(4) The operator shall enter the tax on his or her records when rent is collected if the operator keeps his or her records on the cash accounting basis and when earned if the operator keeps his or her records on the accrual accounting basis.
(5) If rent is paid in installments, the transient shall pay a proportionate share of the tax to the operator with each installment.
(B) In all cases, the rent paid or charged for occupancy shall exclude the sale of any goods, services or commodities, other than the furnishings of rooms, accommodations and space occupancy in manufactured home or RV parks. (Ord. 2013-02, passed 09/9/2013)