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(1) There is levied upon the business of every person, company, corporation, or other like and similar persons, groups, or organizations providing public accommodations, a tax equal to one and one-half percent (1 1/2%) of the rent charged for each transient occupying a public accommodation.

(2) Effective on the Additional Tax Ending Date, the tax levied by Subsection 6-4-102(1) shall be equal to one percent (1%).

(Ord. No. 97-32 Enacted 07/01/1997)