The purpose of this chapter is to provide for the imposition of a hotel and motel tax at the rate of seven percent upon the gross receipts derived from the rental of rooms, apartment, or sleeping quarters in any hotel, motel, inn, public lodging house, rooming house, mobile home which is tangible personal property, tourist court, or place where sleeping accommodations are furnished to transient guests for rent. [Ord. 503 § 1, 2005; Code 1975 § 7-6.01.]