§ 42-115. Hotels, apartment hotels, motels, etc.

(a)

Every person engaged in the business of renting accommodations, except nontransiently rented apartment houses, shall pay for each place of business an amount of $0.78 for each room. However, no such establishment shall pay less than $9.05 for such business tax receipt. The room count to be used in this section shall be the same as used by the division of hotels and restaurants of the department of business regulation.

(b)

No business tax receipt shall be issued to any business coming under the provisions of this section until a license has been procured for such business from the division of hotels and restaurants of the department of business regulation.

(Code 1982, § 1-12-29; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007)