§ 110-251. Imposition.

Latest version.

There is imposed a municipal hotel tax upon all hotels located within the corporate limits, including any hotels owned by the state or by any political subdivision of the state. The tax shall be imposed on the consumer and shall be collected by the hotel operator as part of the consideration paid for the occupancy of a hotel room; provided, that the tax shall not be imposed on any consumer occupying a hotel room for 30 or more consecutive days.

(Code 1975, § 6-171)

                    
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