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The entire amount charged to any person for overnight accommodations or rooms defined as sleeping accommodations in a hotel, apartment hotel, lodging house, motor house, motor hotel, guest house, guest ranch, resort, mobile home, auto camp, trailer court or park , who is not a permanent resident and who has not entered into a written agreement for occupancy of a room or rooms or sleeping accommodations for a period of at least thirty 30 consecutive days and actually pays to occupy the room or rooms or sleeping accommodations for at least thirty 30 consecutive days , is taxable.
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