7.18.020 Rate and computation of tax – Total retail price – Collector reimbursement.
A. For the privilege of occupancy in any transient lodging within the corporate limits of the City on or after October 1, 2016, each transient shall pay a tax of four percent of the rent.
1. The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.
2. The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.
3. The tax shall be collected by the transient lodging tax collector that collects the consideration charged for occupancy of the transient lodging or that receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.
4. The tax imposed by this subsection is in addition to and not in lieu of any other local transient lodging tax collected within the corporate limits of the City.
B. The transient lodging tax collector may withhold a collection reimbursement charge of five percent of the amount collected under subsection A of this section.
C. The city council may adjust by resolution the collection reimbursement charge provided in subsection B of this section, provided the amount is not less than five percent of the amount collected under subsection A of this section. [BC 7.18.020, added by Ordinance No. 4687, 6/21/16; amended by Ordinance No. 4737, 7/24/18]