Chapter: 3.08 Transient
Occupancy Tax
Section: 3.08.030 Rate‑Payment
For the privilege of occupancy in any hotel,
each transient is subject to and shall pay a tax of eight percent of the rent charged
by the operator. This 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 due
is not paid to the operator of the hotel, the tax administrator may require
that such tax shall be paid directly to the tax administrator. (Ord. 84‑06
§ 1, 1984: Ord. 74‑7 (part), 1974; Ord. 73‑26 § 1, 1973; Ord. 69-18
§ 1, 1969; Ord. 65‑5 § 3, 1965).