A Local Accommodations Tax is hereby imposed on the gross proceeds derived from the rental of or charges for accommodations furnished to transients within the incorporated municipalities and the unincorporated areas of the county. The Local Accommodations Tax shall be in an amount equal to three percent of the gross proceeds derived from the rental of or charges for accommodations within the unincorporated areas of the county and within the boundaries of the incorporated municipalities which have consented, by resolution adopted by their governing body, to the imposition of the Local Accommodations Tax in the amount of three percent. The Local Accommodations Tax shall be in an amount equal to one and one-half percent of the gross proceeds derived from the rental of or charges for Accommodations in establishments located within the boundaries of the incorporated municipalities within the county which do not give their consent to the imposition of the Local Accommodations Tax; provided, however, that in the event any incorporated municipality within the county has in effect a local accommodations tax pursuant to the provisions of the act on the date of enactment of the ordinance codified in this chapter, the Local Accommodations Tax imposed hereby shall be in an amount such that the cumulative rate of the Local Accommodations Tax and the tax imposed by such municipality shall not exceed three percent. (Ord. 01-O-15 § 2, 2001)