There is hereby imposed and shall immediately accrue and be collected as a tax, as herein provided, upon the rental or leasing of any motel or hotel accommodations in the city on or after 3-1-1997, at a rate of 6% of the gross rental or leasing charge for each motel or hotel room rented for every 24-hour period or any fraction thereof; provided that, the tax shall not be levied and collected upon or from any person or firm which rents a motel or hotel room for more than 30 consecutive days or to a person who works and lives in the same motel or hotel facility.
(Prior Code, § 36.080) (Ord. 97-O-1597, passed 1-2-1997)