Transient Occupancy Tax Return & Ordinance

§702.01 DEFINITIONS.
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADMINISTRATOR. The Finance Director or his/her authorized representative.

HOTEL OR MOTEL. Every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.

TRANSIENT GUESTS. Any person occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
VENDOR. The person who is the owner or operator of the hotel or motel and who furnishes the lodging.
§702.02 PURPOSE, RATE AND APPLICATION OF TAX.

For the purpose of providing revenue for the City, there is hereby levied an excise tax on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests. The tax shall be three percent of the amount paid or to be paid by the transient guest for the lodging.
The tax, which shall be known as the transient occupancy tax, applies and is collectible at the time the lodging is furnished, regardless of the time when the price is paid. For the purpose of the proper administration of this chapter and to prevent evasion of the tax, it is presumed that all lodging furnished by hotels in the City to transient guests is subject to the tax until the contrary is established.