§ 3-2-142. Levy and rate.  


Latest version.
  • In addition to any other tax imposed by law, there is hereby imposed and levied on each and every transient, (i) a tax equivalent to six and one-half percent of the total amount paid for room rental by or for such transient to a hotel, and (ii) a tax of $1.25 for each day (or portion thereof) of lodging for which room rental is paid by or for such transient to a hotel: provided, that the total tax under clause (ii) for a day (or portion thereof) of lodging in a single unit of lodging shall not exceed $1.25 and, where more than one transient occupies a single unit of lodging for a day (or portion thereof) and room rental is paid by or for more than one transient, then each such transient shall be liable for a pro rata share of the $1.25 tax. (Code 1963, Sec. 36-62; Ord. No. 2829, 6/28/83, Sec. 1; Ord. No. 3994, 5/6/98, Sec. 1; Ord. No. 4044, 5/5/99, Sec. 1; Ord. No. 4531, 5/5/08, Sec. 1; Ord. No. 5141, 5/12/18, Sec. 1)