(A)   There is levied a tax upon the cost of occupancy of any sleeping room or space within the city and the extra-territorial jurisdiction of the city furnished by any hotel where such cost of occupancy is at the rate of $2 or more per day. Such tax shall be equal to 7% of the consideration paid by the occupant of such room to such hotel.
   (B)   No tax shall be imposed hereunder upon a permanent resident.
   (C)   No tax shall be imposed hereunder upon an officer or employee of the United States, the State of Texas or an agency, institution, board or commission of the State of Texas (other than an institution of higher education as defined in Tex. Education Code § 61.003) when traveling on or otherwise engaged in the course of official duties thereof.
('68 Code, § 26-12) (Ord. 11-1977-44, passed 11-8-77; Am. Ord. 9-1983-36, passed 9-13-83; Am. Ord. 9-1991-32, passed 10-8-91)