The tax imposed under this subchapter shall not be levied on rooms or spaces rented and continuously occupied by the same individual or same group of individuals for 30 or more days in any hotel, motel, boardinghouse, tourist home, inn, tourist camp, tourist cabin, camping grounds, travel campground, club and/or other facilities offering guest rooms.
(1996 Code, § 148-42) (Ord. passed 8-13-2002)