A. For the privilege of transient occupancy in any lodging facility each transient shall pay a tax in the amount of eight percent of the rent charged, including all charges other than taxes, paid by a transient for occupancy of the lodging facility.

B. The tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the lodging tax collector or to the City. The transient shall pay the tax to the lodging tax collector of the lodging facility at the time the rent is paid.

C. The lodging tax collector shall enter the tax on their records when rent is collected if the lodging tax collector keeps their records on the cash accounting basis, and when earned, if the operator keeps their records on the accrual accounting basis. If rent is paid in installments, a proportionate share of the tax shall be paid by the transient to the lodging tax collector with each installment. If for any reason the tax due is not paid to the lodging tax collector of the lodging facility, the tax administrator may require that such tax be paid directly to the City.

In all cases, the rent paid or charged for occupancy shall exclude the sale of any goods, services and commodities, other than the furnishing of rooms, accommodations, and parking space in mobile home parks or trailer parks. (Ord. 2055 Exh. A, 2020; Ord. 1609, 1988; Ord. 1500, 1981)