§ 96.04  EXEMPTIONS FROM TAX.
   Gross rental receipts from the renting, leasing or letting rooms in a hotel only to permanent residents shall be exempt from the provisions of this chapter and persons subject to the tax imposed hereby shall be entitled to exclude from gross rental receipts for the purpose of computing the tax imposed hereby, that portion of such proceeds arising from renting, leasing or letting to permanent residents of the hotel operated by such person.
(Ord. 771, passed 8-5-02)