Chapter 26 TAXATION*
Section 26-78 Additional license tax--Levied; remittance.
(a) In addition to the license fees levied on hotels and motels pursuant to
section 13-20 of this
Code there is hereby levied upon every person engaged in the business of operating and carrying
on the business of the operation of a motel or hotel, an additional license tax of four (4) per cent
of the gross daily rental receipts due from or paid by any transient guests at hotels or motels.
(b) The said license tax under this section shall be remitted to the city manager
or his designee
monthly and shall be due and payable on or before the twentieth day of the month for the license
tax due for the preceding month.
(Code 1964, § 11.1400(B), (C); Ord. 16278, § 1, 12-6-99)
(Ord. 16278, Amended, 12/06/1999, Prior Text)