Sec. 4. The tax imposed by section 2 of this chapter does not apply to the renting or furnishing of lodgings to a person for a period of thirty (30) days or more.

[Pre-Local Government Recodification Citation: 18-4-17-11 part.]

As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.86-1993, SEC.3.