There is hereby levied and imposed a tax of 10.8% of the rent charged for the privilege and use of renting a hotel or motel room within the city for each 24-hour period or any portion thereof for which a daily room charge is made; provided, however, that the tax shall not be levied and imposed upon any person who rents a hotel or motel room for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.
(1990 Code, § 27-32) (Ord. 77-549, passed 11-7-1977; Ord. 85-1018, passed 6-3-1985; Ord. 99-1913, passed 8-2-1999; Ord. 01-2028, passed 8-20-2001; Ord. 03-3018, passed 9-15-2003; Ord. 14-3436, passed 1-6-2014; Ord. 16-3532, passed 11-21-2016)