A tax is hereby imposed upon the gross receipts from the renting of any and all rooms, apartments or sleeping quarters in any hotel or motel as defined in this subchapter at the rate of 7% of the gross receipts derived from the renting of a room, apartment or sleeping quarters while rented by the same person for a period of not more than 31 consecutive days.
(1999 Code, § 129.02) (Ord. 2246, passed 9-17-2001)