Any individual, corporation, partnership, association, estate, receiver, trustee, assignee, syndicate or any other combination of individuals who furnishes for consideration lodging at a hotel, motel, rooming house, tourist court or resort (other than the renting or leasing thereof for a continuous period of 30 days or more) must file a Local Lodging Tax [PDF] with the city. (Please note, the form must be downloaded to calculate properly.)