1. (a) The fiscal body of the county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any:

   1. (1) hotel;
   2. (2) motel;
   3. (3) boat motel;
   4. (4) inn;
   5. (5) college or university memorial union;
   6. (6) college or university residence hall or dormitory; or

   7. (7) tourist cabin;

      located in the county.

2. (b) The tax does not apply to gross income received in a transaction in which:

   1. (1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or
   2. (2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.

As added by P.L.230-2025, SEC.124.