§ 9241. Imposition of tax

(a) An operator shall collect a tax of nine percent of the rent of each occupancy.

(b) An operator shall collect a tax on the sale of each taxable meal at the rate of nine percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:

$0.01-0.11                    $0.01

0.12-0.22                     0.02

0.23-0.33                     0.03

0.34-0.44                     0.04

0.45-0.55                     0.05

0.56-0.66                     0.06

0.67-0.77                     0.07

0.78-0.88                     0.08

0.89-1.00                     0.09

(c) An operator shall collect a tax on each sale of alcoholic beverages at the rate of 10 percent of each full dollar of the total charge and on each sale for less than one dollar and on each part of a dollar in excess of a full dollar in accordance with the following formula:

$0.01-0.14                  $0.01

0.15-0.24                   0.02

0.25-0.34                   0.03

0.35-0.44                   0.04

0.45-0.54                   0.05

0.55-0.64                   0.06

0.65-0.74                   0.07

0.75-0.84                   0.08

0.85-0.94                   0.09

0.95-1.00                   0.10

(Added 1959, No. 217, § 6; amended 1963, No. 227, § 2; 1967; 1963, No. 346 (Adj. Sess.), § 1, eff. April 1, 1968; 1969, No. 144, § 16; 1983, No. 144 (Adj. Sess.), § 1, eff. June 1, 1984; 1989, No. 51; § 51b, eff. June 1, 1989; 1989, No. 210 (Adj. Sess.), § 294, eff. June 1, 1990; 1989, No. 222 (Adj. Sess.), § 16, eff. May 31, 1990; 1991, No. 32, § 18, eff. June 1, 1991; 1991, No. 32, § 20, eff. July 1, 1993; 1997, No. 60, § 69.)