A hotel and motel tax of 7% upon the gross receipts from the renting of any and all sleeping rooms, apartments or sleeping quarters in any motel is hereby imposed, except such tax shall not apply to the gross receipts from the renting of a sleeping room, apartment or sleeping quarters while rented by the same person for a period of more than 31 consecutive days.
(Ord. C-390, passed 11-18-2003)