§ 32-12. Tax—imposed on transients; rate; when payable.

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 charged by the operator. Such tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county. The transient shall pay the tax to the operator of the hotel 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 to occupy space in the hotel. If for any reason the tax is not paid to the operator of the hotel, the county tax collector may require that such tax shall be paid directly to the county tax collector. The tax rate of twelve percent shall take effect beginning January 1, 2017. In the interim period between the November 8, 2016 election and January 1, 2017, for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator.

(Ord. No. 1570, § 3; Ord. No. 1860, § 1; Ord. No. 2198, § 1; Ord. No. 2842, § 1; Ord. No. 2854, § 1; Ord. No. 3041, § 1; Ord. No. 3889, § 1; Ord. No. 4961, § I, 5-3-2016)