There is hereby imposed and levied an excise tax upon the occupancy, on or after November 1, 1988, of all hotel rooms within the corporate limits of the Municipality equal to six percent (6%) of the cost of each such hotel room; provided, that such tax shall not be levied on the occupancy of hotel rooms in hotels having less than three rooms or on the occupancy of any hotel room where any person is paying the consideration for the occupancy of such hotel room for thirty or more consecutive days.
(Ord. 88-10. Passed 10-18-88; Ord. 2007-05. Passed 7-17-07.)