§ 5-57. Levy of tax and rate.

(a)

Tax rate. There is hereby levied a tax upon the cost of occupancy of any room ordinarily used as a sleeping room furnished by any hotel within the city where such cost of occupancy is at the rate of two dollars ($2.00) or more each day, such tax to be equal to the maximum tax as is now or as hereafter permitted by state law. This tax shall be levied on all occupancy except as specifically exempted by state law or this division.

(b)

Room price or cost of occupancy. The price of a room in a hotel does not include the cost of food served by the hotel, the cost of personal services performed by the hotel for the person, except for those services related to cleaning and readying the room for use or possession, any tax assessed by any other governmental agency for occupancy of the room, or the cost of any other products or services not included in or allowed as a part of the price of a room.

(c)

Extraterritorial jurisdiction. Pursuant to state law, the tax authorized by this division shall be imposed on all hotels located within the extraterritorial jurisdiction of the City of Decatur; provided that the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction does not exceed fifteen (15) percent of the price paid for a room in the hotel.

(Ord. No. 2015-04-04, § 1, 4-13-15)