878.03   EXCEPTIONS.
   (a)   No tax shall be payable under this chapter on room rental paid to any hospital, medical clinic, convalescent home or home for the aged.
   (b)   No tax shall be payable under this chapter within the limits of any town located in the County where such town has imposed a similar tax, unless the governing body of such town provides otherwise.
(Ord. 86-08. Passed 9-2-86.)