Sec. 13-163.  Tax Imposed; Collection of Tax.

(a) On or after February 1, 2011, each person engaged in the business of operating a hotel in the city shall pay an occupancy tax in the amount of four percent (4%) of the hotel consideration charged for occupancy per occupied room per night.

(b) The tax imposed by this article may be shown as an add-on to the charge for occupancy of the rooms. The hotel operator shall remain responsible for payment of all taxes imposed, whether or not the taxes are actually collected from the guests.

Source:  Ord. No. 5143, § 1, 11-15-10