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A. Room Tax: There is levied upon the business of every person, company, corporation, or other like and similar persons, groups or organizations, doing business in the city as a tourist home, hotel, motel, or trailer court a transient room tax equal to one percent (1%) of the gross revenue derived from charges for the amount paid or charged for accommodations and services that are rented for less than thirty (30) consecutive days.

B. Revenue From Tax: The revenue collected from this tax shall be used by the city for general fund purposes.

C. Credit For Tax: Any person or business entity subject to the payment of taxes under this section shall be given a credit against the business licensing fees due the city under subsection 3-1-7B and chapter 2, article P of this title, or their successors if the transient room taxes collected exceed the amount of the business licensing fees owed. (Ord. 2008-12-004, 12-4-2008)