Every person owning, operating, managing or controlling any hotel shall collect the tax imposed and remit to the City. Hotel Occupancy Tax must be reported for each calendar month even if there are no Taxable Room Receipts.
A "hotel" is any building in which members of the public obtain sleeping accommodations for consideration. The term includes, but is not limited to a:
- Short Term Rental
- Bed and Breakfast (B&B)
The term does not include hospitals, sanitariums, or nursing homes; or a dormitory or other housing facility owned or leased and operated by an institution of higher education, or a private or independent institution of higher education.