A. There is hereby levied a tax on the use and privilege of renting a room within the Borough equal to eight percent of the daily rent charged for each room rented for each 24-hour period, or any portion of that period. This tax is imposed upon all room rentals unless the rental is specifically exempted herein or by other applicable law. The tax is not imposed upon a permanent resident of a room.

B. It is the purpose and intent of the tax levied under this chapter to raise revenues. To that end, the scope of the tax levied shall be broadly interpreted and exemptions shall be allowed only when the room rental clearly falls within an exemption defined in this chapter. The burden of proving an exemption is on the person claiming the exemption.

C. All taxes imposed by this chapter are due and payable at the time of rental and are delinquent if not paid when due.

D. The obligation for the payment of the room tax is upon the guest. Every operator providing rentals taxable under this chapter shall collect the taxes imposed by this chapter from the guest at the time of rental and shall transmit the same to the Fairbanks North Star Borough in accordance with the reporting requirements in this chapter. (Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.020.)