§ 12-11. Imposition of tax—Payment of tax by transient.
Latest version.
For the privilege of occupancy at any lodging, each transient is subject to and shall
pay a tax in the amount of twelve percent (12%) of the rent charged. Said tax constitutes
a debt owed by the transient to the county which is extinguished only by payment to
the operator or to the county. The transient shall pay the tax to the operator of
the lodging at the time the rent is paid. If the rent is paid in installments, a proportionate
share of the tax shall be paid with each installment. The unpaid tax shall be due
upon the transient's ceasing to occupy space at the lodging. It is the responsibility
of the operator to collect the tax. If, for any reason, the operator fails to collect
the tax due at the time the rent is collected, the operator becomes liable for the
tax due.
