§ 20-202. Tax.

Latest version.

There is hereby levied and imposed a tax of three (3) percent of the gross rental receipts from the renting, leasing, or letting of a hotel or motel room within the city for each twenty-four-hour period or any portion thereof for which a daily room charge is made; provided, however, that a tax shall not be levied or imposed on any person who shall be a permanent resident. A permanent resident is hereby defined to be a person who rents a hotel or motel room in the same establishment for more than thirty (30) consecutive days or to a person who works and lives in the same hotel or motel.

(Ord. No. 95-1, § 1, 2-21-95; Ord. No. 97-5, §§ 1, 2, 5-20-97)

                    
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