A room tax is imposed on the privilege of occupying a room on Yurok lands within the Reservation at a hotel owned or operated by a Tribal entity. The room tax rate shall be 100 percent of the local room tax rate. If the local room tax rate increases or decreases, the Tribal room tax shall increase or decrease by 100 percent of the increase or decrease in the local tax rate. Council by resolution may set a room tax rate other than that specified in this section. [Ord. 37 § 4101, adopted, 3/26/2014.]