§ 24-22. Tax levied; amount; exemptions.

(a)

There is hereby levied a tax of seven (7) percent of the price paid for a room in a hotel on every person 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, costs two dollars ($2.00) or more each day and is ordinarily used for sleeping. 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 those services related to the cleaning and readying of the room for possession and shall not include any tax assessed for occupancy thereof by any other governmental entity.

(b)

Exemptions are as follows:

(1)

No tax shall be imposed upon a permanent resident.

(2)

No tax shall be imposed for federal or state employees traveling on official business.

(3)

No tax shall be imposed for diplomatic personnel who present a tax exemption card issued by the United States Department of State.

(4)

No tax shall be imposed for federal or state military personnel traveling on official military business. This exemption does not cover military staff on leave or between stations.

(Ord. No. 09-13, § 1, 12-8-2009)