Any special tax imposed pursuant to this Article shall be levied on the property for the use of the property as a visitor accommodation facility (or, as the case may be, levied on the leasehold interest of a publicly-owned visitor accommodation facility parcel). The special tax shall not, in any year, be levied on residential use for that year. Visitor accommodation facility use is not residential use. (Ord. 3479 § 2, 2013)