§ 285.02. Imposition of tax.

Latest version.

On and after the first day of January 1988, there is hereby imposed and there shall be paid a tax of three percent upon the rent for every occupancy of a room or rooms in a hotel in this county, except that the tax shall not be imposed upon a permanent resident or an exempt occupant.

(Added by L.L. No. 11-1987; amended by L.L. No. 15-1989)

                    
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