There be and hereby is imposed upon all persons in the county engaged in the business of renting, leasing, or letting rooms in a hotel which is not located within the corporate limits of a municipality which imposes a similar tax pursuant to the provisions of the municipal code, such tax being imposed at the rate of 5% of the gross rental receipts from such renting, leasing, or letting, excluding from such gross rental receipts the proceeds of such renting, leasing, or letting to permanent residents of the hotel.
(Prior Code, § 1-9-2) (Ord. passed 5-15-1990)