§ 3.20.020. Tax imposed.

(A)

An occupant shall pay a tax in the amount of nine percent of the rent charged for the privilege of occupancy in a lodging facility in the City. The tax constitutes a debt owed by the occupant to the City, and the debt is extinguished only when the tax is receipted by the City. The occupant shall pay the tax to the lodging tax collector at the time the rent is paid. The lodging tax collector shall enter the tax into the record when rent is collected if the lodging tax collector keeps records on the cash accounting basis and when earned if the lodging tax collector keeps records on the accrual accounting basis. If the rent is paid in installments, a proportionate share of the tax shall be paid by the occupant to the lodging tax collector with each installment. In all cases, rent paid or charged for occupancy shall exclude the sale of goods, services or commodities.

(B)

The total retail price paid by a person for occupancy of a lodging facility that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the lodging tax collector's business.

(C)

If, for any reason, the tax due is not paid to the lodging tax collector, the Tax Administrator may require that such tax shall be paid directly to the City.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)