§ 31-68. Tax authorized; tax rate; exceptions to tax.

(a)

Authorization. There is hereby levied a tax upon the cost of or consideration paid for a sleeping room or sleeping facility furnished by any hotel.

(b)

Tax rate. The tax shall be equal to nine (9) percent of the total price of a sleeping room or sleeping facility, said price to include all goods and services provided by the hotel which are not ordinarily subject to sales tax.

(c)

Exceptions.

(1)

There shall be no tax on the cost of or consideration paid for occupancy of a hotel sleeping room or sleeping facility priced at less than two dollars ($2.00) per day.

(2)

The cost of or consideration paid for a hotel room or facility not ordinarily used for sleeping, such as a meeting room, is not subject to this tax.

(3)

The cost of or consideration paid for a sleeping room or facility occupied by a permanent guest is not subject to this tax.

(4)

There can be no occupancy tax on the consideration paid directly by the United States Treasury if the constitutional exemption is invoked. This exception is not extended to employees of the federal government or any local government who pay the consideration for sleeping room or sleeping facilities without the federal government being a party to the contract.

(Ord. No. 67104, 5-12-88; Ord. No. 78834, § 2, 9-30-93)