(a) As of the effective date of this Code, a tax shall be levied upon the occupant of any room or space furnished by any hotel in the city where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to two percent (2%) of the consideration paid by the occupant of such room, space or facility to such hotel, exclusive of other occupancy taxes imposed by any other governmental agency.
(b) No tax shall be imposed hereunder upon a permanent resident.
(c) No tax shall be imposed hereunder upon an occupant of any room or space rented from a corporation or association organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inures to the benefit of any private share holder or individual.
(d) All revenue derived from the occupancy tax imposed in § 36.61(a) of this Code hereof shall be placed in the General Fund of the city and shall only be used for the following:
(1) The acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation and maintenance of convention center facilities, including but not limited to civic center convention buildings, auditoriums, exhibit halls, coliseums, and parking areas or facilities for the parking or storage of motor vehicles or other conveyances located at or in the immediate vicinity of convention center facilities.
(2) The furnishing of facilities, personnel and materials for the registration of convention delegates or registrants.
(3) Advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the city or its vicinity.
(4) the encouragement, promotion, improvement, and application of the arts, including music (instrumental and vocal) and dance.
(5) Historical preservation and restoration projects or activities or advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit preserved historic sites or museums.