(A) There is levied a tax of 7.0% on the consideration paid for a room in a hotel on every occupant who, under a lease, concession, permit, right of access, license, contract or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, that costs $2 or more each day and that is ordinarily used for sleeping.
(B) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.
(C) No tax shall be imposed hereunder upon a permanent resident; or an officer or employee of a governmental entity of the United States or an officer or employee of a state governmental entity who is provided with photo identification verifying the identity and exempt status of the person when such person is traveling on or otherwise engaged in the course of official duties for the governmental entity.
(Ord. 977, passed 4-15-08)