§ 3.24.030. Tax rate, payment.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of twelve percent of the rent payable by the transient in consideration of the transient's occupancy, whether paid to an operator or to a rental agent. This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator, the city or to a rental agent pursuant to Section 3.24.070. The transient shall pay the tax to the operator or rental agent 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 occupancy. If for any reason the tax due is not paid to the operator or rental agent, the tax administrator may require that such tax shall be paid directly to the tax administrator.

(Ord. No. 1193, § 2, 11-6-2018)