§ 23-02-050. Imposed.  


Latest version.
  • There is hereby imposed an occupancy tax on revenues of five (5) percent of gross taxable rent for lodging paid to vendors.

(Code 1960, § 5-174; Ord. No. 441, 2-10-70; Ord. No. 664, 10-25-83; Ord. No. 974, 6-25-96)