(A) Nothing in this chapter shall be construed to authorize the city to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by the state.
(B) Persons engaged in the business of renting, leasing or letting rooms in a hotel only to permanent residents are exempt from the provisions of this chapter.
(Ord. 95-0-10, passed 9-11-95)