§ 34.35 IMPOSITION.
   A tax is hereby imposed upon all persons engaged in the business of renting, leasing, or letting rooms in a hotel which is not located within a city, village, or incorporated town in the county at the rate of 5% of the gross rental receipts from the renting, leasing, or letting, excluding, however, from gross rental receipts, the proceeds of renting, leasing, or letting to permanent residents of that hotel.
(1977 Code, § 1:9-2) (Ord. passed 11-13-2001)