§ 18-22. Tax levied; rate; exception.

There is hereby levied a tax upon the costs of occupancy of any room or space furnished by any hotel or motel where such costs of occupancy is at the rate of two dollars ($2.00) or more per day, effective July 1, 1976, such tax to be equal to be three (3) per cent and effective October 12, 1981, such tax to be equal to four (4) per cent and effective October 1, 1983, such tax to be equal to seven (7) per cent, of the consideration paid by the occupant of such room to such hotel; provided however, no tax shall be imposed hereunder upon the consideration paid by an occupant of such room who is a permanent resident as heretofore defined.

(Ord. No. A-672, § 2, 6-14-76; Ord. No. A-970, 10-12-81; Ord. No. A-1086, 9-22-83)