3-23-4: EXEMPTIONS:
This tax shall not be imposed upon nor collected from any permanent resident of any hotel. A "permanent resident" is defined as any man or woman who occupies or has the right to occupy any room or rooms in a hotel for at least thirty (30) consecutive days for his or her own personal use unrelated to the conducting of any business or occupation. (Ord. 1767, 9-16-2003)