8.802 Tax Imposed.
For the privilege of occupancy in any transient lodging, on and after August 1, 2020,
(1) A tax of eleven percent (11%) is imposed on any consideration rendered for the sale, service or furnishing of transient lodging. The tax remains at nine percent (9%) for any such transaction occurring prior to August 1, 2020 and on or after January 1, 2006.
(a) The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.
(b) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the lodging tax collector’s business.
(c) The tax shall be collected by the lodging tax collector that receives the consideration rendered for occupancy of the transient lodging.
(d) The tax imposed by this subsection is in addition to and not in lieu of any state transient lodging tax.
(2) The transient shall pay the tax to the lodging tax collector of the transient lodging at the time the rent is paid. The operators shall enter the tax on his records when rent is collected if the operators keeps his records on the cash accounting basis and when earned if the lodging tax collector keeps his records on the accrual accounting basis. If the 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 operators of the transient lodging, the Chief Financial Officer may require that such tax shall be paid directly to the city.