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CHAPTER 51.5 <br /> HOTEL USE TAX <br /> Section 1. DEFINITIONS. The words and phrases used in this Chapter shall have <br /> their normal and customary meanings except as otherwise defined in this Section. <br /> (1) "Hotel"means any bui(ding or structure in which the public may, for a <br /> consideration, obtain living quarters, or sleeping or housekeeping accommodations in which ten <br /> or more rooms, apartments or suites are available for such use, and includes inns, motels,tourist <br /> homes or courts, lodging houses, rooming houses, and apartment houses. <br /> (2) "Permanent residenY'means any person who occupied or has the right to occupy <br /> any room or rooms in a hotel for not fewer than thirty consecutive days. <br /> (3) "Rent" or"rental"means the consideration received for occupancy, valued in <br /> money,whether received in money or otherwise, including all receipts, cash, credits and <br /> property or services of any kind or nature. <br /> (4) "Person"means any individual, firm, entity or representative. <br /> Section 2. TAX IMPOSED. A tax, in addition to any and all other taxes, is imposed <br /> upon the use and privilege of renting, leasing or letting of rooms in a hotel in the City at a rate <br /> of eight percent(8%) of the gross rental receipts from such rental, leasing or letting,the <br /> ultimate incidence of and liability for payment of which shall be borne by the user, lessee or <br /> tenant of said rooms. <br /> Section 3. LICENSE. No person shall engage in the business or renting, leasing or <br /> letting rooms in a hotel in the City without a license obtained from the City Clerk. Any person <br /> operating a hotel in the City without a license, or failing or omitting to pay said tax when due, <br /> or failing or omitting to collect, account for and pay over said tax shall, in addition to any other <br /> penalty provided herein, upon conviction be fined not less than Fifty Dollars ($50.00)nor more <br /> than Five hundred Dollars($500.00). <br /> Section 4. COLLECTION. The owner and operator of each hotel and the person to <br /> whom the license to operate the same is issued shall,jointly and severally, have the duty to <br /> collect and account for said tax from each user, lessee or tenant of rooms in such hotel at the <br /> time that the rent for the same is collected. <br /> Exhibit A <br />