Any person engaging in the business of providing the accommodations or services of a hotel, motel, inn, tourist home, rooming house, boarding house, or other establishment where lodging is furnished for compensation shall pay an annual city license tax of $20, or other amount deemed appropriate by the Municipal Court; provided, that this section shall not apply to any such establishment which provides accommodations and services for not more than four or more persons.
(Prior Code, § 14-23)