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There is hereby established a fund known as the hotel/motel lodging tax fund (fund 104) as follows:

A. Purpose. This fund is used to account for all lodging tax receipts and disbursements related to tourism promotion and the acquisition or operation of tourism-related facilities.

B. Revenue Sources. The primary source of revenues are special hotel/motel lodging tax and transient rental income tax. [Ord. 589 § 5, 2014.]