(1) For the purposes of this Article, every person that furnishes a lodging room or accommodation for consideration in the Town is exercising a taxable privilege. The purpose of this Article is to impose a tax which will be paid by every lodging provider providing such lodging room or accommodation in the Town, to be spent on any lawful use, including but not limited to incentives for hotel and conference center development.

(2) Pursuant to authority found in the laws of the State, the following lodging excise tax is adopted for the purpose of promoting the health, safety, morals and general welfare of the Town.

(3) The provision of lodging rooms and accommodations to the traveling public results in the increased use of Town streets and rights-of-way, increased traffic, increased demands upon municipal services and has substantial effect upon the health, safety and welfare of the citizens of the Town and upon expenditures budgeted by the Town which is a matter of local concern; and

(4) The classification of the provision of lodging as separate businesses and occupations is reasonable, proper, uniform, nondiscriminatory and necessary. (Ord. 1232 §1, 2016)