The tax imposed under this section 3-1-7 shall not apply to the renting, leasing or letting of accommodation in a hotel or motel to permanent residents. For the purposes of this section: "permanent resident" means any person who occupies or has the right to occupy any room or rooms in the hotel or motel for at least thirty (30) consecutive days. If a hotel or motel provides accommodations for both permanent residents and other guests, the rental obtained from permanent residents shall not be included in a computation of the tax due. (Ord. 99-9-24, 9-21-1999)