15-65-111. Tax rate. (1) There is imposed on the user of a facility a tax at a rate equal to 4% of the accommodation charge collected by the facility.
(2) Accommodation charges do not include charges for rooms used for purposes other than lodging.
15-65-111. Tax rate. (1) There is imposed on the user of a facility a tax at a rate equal to 4% of the accommodation charge collected by the facility.
(2) Accommodation charges do not include charges for rooms used for purposes other than lodging.
History: En. Sec. 2, Ch. 607, L. 1987.