An excise tax is levied within the corporate limits of the city upon the furnishing
for value to the public of any room or rooms, lodgings or accommodations furnished
by any person or legal entity licensed by, or required to pay business or occupation
taxes to the city for operating a hotel, motel, inn, lodge, tourist camp, tourist
cabin or any other place in which rooms, lodgings, or accommodations are regularly
furnished for value.
(Ord. No. 91-25, § 1, 10-7-91)
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