§ 22-82. Levied; exceptions.

(a)

There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where such cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven (7) percent of the consideration paid by the occupancy of such room, space or facility to such hotel exclusive of the occupancy taxes imposed by other governmental agencies.

(b)

No tax shall be imposed under this article upon a permanent resident.

(c)

No tax shall be imposed under this article upon a corporation or association organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which enures to the benefit of any private shareholder or individual.

(Code 1966, § 22-27; Ord. No. 82-113, 7-13-82; Ord. No. 88-117, 12-20-88)