(A) Every person conducting, carrying on, or managing a hotel shall pay an annual license tax as follows:
(1) Where the hotel consists of from one to 20 rooms, the sum of $40;
(2) Where the hotel consists of from 21 to 30 rooms, the sum of $60;
(3) Where the hotel consists of from 31 to 60 rooms, the sum of $80;
(4) Where the hotel consists of from 61 to 80 rooms, the sum of $100; and
(5) Where the hotel consists of from 81 to 90 rooms, the sum of $120.
(B) For the purposes of this section, the word
ROOM shall be defined to mean and include a room rented for sleeping purposes and shall not include dining rooms, toilets, bathrooms, halls, lobbies, offices, coat rooms, or balconies.
(C) The tax prescribed by this section shall cover rooms only. An additional license tax shall be paid on gross receipts from dining or lunch rooms, coffee shops, cocktail bars, cigar stands, and all other receipts, as provided in § 6-1.22 of this chapter.
('61 Code, § 6-1.52) (Ord. 228 N.S., passed - - ; Am. Ord. 709 C.S., passed 9-15-99)