(A) Levy of tax. There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such cost of occupancy is at the rate of $2 or more per day, such tax to be equal to 7% of the consideration paid by the occupancy of such room to such hotel; provided, however, no tax shall be imposed hereunder upon the consideration paid by the occupant of such room who is a permanent resident, as heretofore defined.
(`88 Code, Ch. 1, § 10.02) (Ord. 260, passed 1-10-89)
(B) Collection of tax by hotel. Every person owning, operating, managing or controlling any hotel shall collect the tax imposed by division (A) of this section for the city.
(`88 Code, Ch. 1, § 10.03) (Ord. 128, passed 11-11-80)