A. There is imposed and levied on each and every transient a tax equivalent to twelve percent of the total amount paid for room rental by and for any such transient to any hotel; which tax shall be collected from the transient at the time and in the manner provided in Section 3.40.030.

B. The tax is levied for revenue purposes and is necessary for the usual financial operation of the city. (Ord. 4573 § 1, 2009; Ord. 3544 § 1, 1993; Ord. 2861 § 1, 1983; prior code § 6.12.020)