§ 3.20.030. Collection—Exceptions.

A.

A person who owns, operates, manages, or controls a hotel which is located within the city limits or within the extraterritorial jurisdiction of the city shall collect the tax imposed in Section 3.20.020 for the city.

B.

The tax imposed in Section 3.20.020 does not apply to a hotel located outside the city limits but within the extraterritorial jurisdiction of the city if the combined rate of state, county, and city hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for the room in the hotel.

C.

An employee of the United States government, including a member of the United States armed forces who is traveling on official business is exempt from payment of the tax imposed in Section 3.20.020.

(Prior code § 24-23)