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))