The following words, terms and phrases are, for the purposes of this division and except where the context clearly indicates a different meaning, defined as follows:
Consideration
means the cost of the room, sleeping space, bed or dormitory space but shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying such room or space for occupancy, and shall not include any tax assessed for the occupancy thereof by any other governmental agency.
Hotel
means any building or buildings, trailer, railroad pullman car not being utilized for the transportation of travelers, or other facility in which the public may, for consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, trailer houses, trailer motels, railroad pullman cars parked on a siding or otherwise used for sleeping accommodations not involving the transportation of travelers, dormitory space where bed space is rented to individuals or groups, apartments not occupied by “permanent residents,” as that term is hereinafter defined, and all other facilities where rooms or sleeping facilities or space are furnished for a consideration. As defined herein “hotel” shall not include hospitals, sanitariums or nursing homes.
Occupancy
means the use or possession, or the right to the use or possession, of any room, space or sleeping facility in a hotel for any purpose.
Occupant
means anyone who, for a consideration, uses, possesses, or has the right to use or possess any room or rooms, or sleeping space or facility in a hotel under any lease, concession, permit, right of access, license, contract or agreement.
Permanent resident
means any occupant who has or shall have the right of occupancy of any room or rooms or sleeping space or facility in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year.
Person
means any individual, company, corporation, or association owning, operating, managing or controlling any hotel.
Quarterly period
means the regular calendar quarters of the year, the first quarter being composed of the months of January, February, and March; the second quarter being the months of April, May, and June; the third quarter being the months of July, August, and September; and the fourth quarter being the months of October, November, and December.
Tax collector
means the tax collector of the city.
(Ordinance 672, sec. 1, adopted 8/27/74; 1972 Code, sec. 10-21)
(a) 
There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven (7) percent of the consideration paid by the occupant of such room to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
(b) 
No tax shall be imposed hereunder upon a permanent resident.
(c) 
No tax shall be imposed hereunder upon a corporation or association organized and operated exclusively for religious, charitable or education purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
(Ordinance 672, sec. 2, adopted 8/27/74; Ordinance 691, sec. 1, adopted 3/23/76; Ordinance 767, sec. 1, adopted 12/23/80; Ordinance 846, sec. 1, adopted 8/28/84; 1972 Code, sec. 10-22)
On the last day of the month following each quarterly period, every person required in section 2.07.093 hereof to collect the tax imposed herein shall file a report with the tax collector showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information the tax collector may reasonably require. Such person shall pay the tax due on such occupancies at the time of filing such report. There shall also be furnished to the tax collector of the city at the time of payment of said tax a copy of the quarterly or monthly report filed with the state comptroller in connection with the state hotel occupancy tax.
(Ordinance 672, sec. 4, adopted 8/27/74; 1972 Code, sec. 10-24; Ordinance adopting 2023 Code)
The tax collector shall have the power to make such rules and regulations as are reasonable and necessary to effectively collect the tax levied hereby, and shall, upon reasonable notice, have access to books and records necessary to enable him to determine the correctness of any report filed as required by this division and the amount of taxes due under the provisions of this division.
(Ordinance 672, sec. 5, adopted 8/27/74; 1972 Code, sec. 10-25)
If any person required by the provisions of this division to collect the tax imposed herein or make reports as required herein, and pay to the tax collector the tax imposed herein, shall fail to collect such tax, file such report or pay such tax, or if any such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction be punished by a fine in accordance with the general penalty provided in section 1.01.009 of this code, and shall pay to the tax collector the tax due, together with a penalty of five (5) percent of the tax due for each thirty (30) days that the same is not timely filed.
(Ordinance 672, sec. 6, adopted 8/27/74; 1972 Code, sec. 10-26; Ordinance adopting 2023 Code)