(A) The tax imposed under this subchapter shall not apply to the renting, leasing or letting of hotel accommodations to permanent residents.
(B) For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning.
PERMANENT RESIDENT. Any person who occupies or has the right to occupy any room or rooms in the lodging facility for at least 21 consecutive days. Where an operator provides accommodations for both permanent residents and guests staying for shorter durations, the gross receipts generated by permanent residents shall not be included in the computation of the tax due.
(Ord. 2006-12-0075O, passed 12-12-2006)