A tax is imposed upon persons engaged in the business of renting, leasing or letting rooms in a hotel or motel at the rate of five percent (5%) of the gross rental receipts from such renting, leasing or letting, excluding, however, from the gross receipts, the proceeds of such renting, leasing or letting to permanent residents of that hotel or motel. Persons subject to the tax imposed by this chapter may reimburse themselves for their tax liability under this chapter by separately stating such tax as an additional charge. (Ord., 11-13-2001, eff. 1-1-2002)