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Section 18-117 Imposition and rate of tax.
Prior to the adoption of 2005 (Sec. 18-117) on 06/29/2005, Section 18-117 read as follows.
There shall be paid a tax of five (5) percent of the rent for every occupancy of a guest room in a hotel in the city. The tax imposed by this article shall be paid upon any occupancy on and after July 1, 1992, although such occupancy is held pursuant to a contract, lease, or other arrangement made prior to such date.
(Code 1958, 14-64; Ord. of 11-11-91, I(14-64))
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