Section 3.06.030 "Renting and "rent" defined.

"Renting" and "rent," as used in this chapter, means and includes any kind of direct or indirect charge for the use of rooms, apartments or sleeping quarters. However, the tax imposed in this chapter shall not apply to the gross receipts from the renting of a room, apartment or sleeping quarters while rented by the same person for a period of more than thirty-one consecutive days. (Ord. S-39638, 1980; S-36605, 1978)