A. For the privilege of occupancy in any hotel or campsite, each transient is subject to and shall pay a tax in the amount of 10 percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel or campsite at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel or campsite. If for any reason the tax due is not paid to the operator of the hotel or campsite, the Director of Finance may require that such tax shall be paid directly to the Director of Finance of the City.

B. Notwithstanding anything else to the contrary in this section contained, the City Council is hereby authorized, but is not required, to lower the tax, or the rate of tax imposed under the authority of this chapter, but to no less than what the tax would be at a rate of eight percent, for no more than one calendar year, if within three months prior to the commencement of a given calendar year, it conducts a public hearing at which it publicly deliberates on the advisability of doing so, notice of which public hearing is published in a newspaper of general circulation at least twice, not sooner than 20 days and not later than five days prior thereto, of its intent to deliberate upon said matter. Failure to publish notice of the public hearing, as herein required, shall not affect the right of the City Council to conduct the public hearing and to abate all or any portion of the tax herein imposed. (Ord. 2407 § 1, 1990; Ord. 1804 § 1, 1978; Ord. 1471 §§ 1, 2, 1973; Ord. 1339 § 1; Ord. 1159 § 1; Ord. 986 § 1; prior code § 7.303).