Gross receipts received by each hotel and/or motel operator from renting, leasing or letting of rooms from permanent residents at such hotel and/or motel are hereby exempt from taxation by the county. The renting, leasing or letting of rooms by a hotel and/or motel which are located within a city, village or incorporated town that impose a tax under the Municipal Hotel Operators’ Occupation Tax, being 65 ILCS 5/8-3-14, are also exempt from collection hereunder.
(Ord. passed 1-9-1989)