§ 4.75.040. Imposition and payment of tax by federal and state government employees when on official business.

A.

Each transient who is a federal or state government employee on official business is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator for the privilege of occupancy in any hotel.

B.

This tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city.

C.

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 ceasing occupancy in the hotel.

D.

If for any reason the tax due is not paid to the operator of the hotel, the director of finance may require that such tax shall be paid directly to the director of finance.

(Ord. 24520.)