Sales and purchases of services under the provisions of section 2.7.310 of this article to any occupant who is a permanent resident of any lodging service and who enters into or has entered into a written agreement for occupancy of a room or rooms or accommodations for a period of at least thirty (30) consecutive days during the calendar year or preceding year are exempt. The exemption shall not apply to the sale or sales of any goods, services or commodities other than the furnishing of rooms and accommodations, unless those goods, services or commodities are otherwise exempt from the tax. (1968 Code §3-75; Ord. 76-168; Ord. 91-161; Ord. 01-42)