§ 121.02 TAX LEVIED.
   There is hereby levied a tax of seven percent of the price paid for a room in a hotel by any person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping. The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except those services related to the cleaning and readying of the room for possession.
((Ord. 98-46, passed 11-24-98)