HOTEL TAX- PERMANENT RESIDENT

Amends the Hotel Operators' Occupation Tax Act. Provides that "permanent resident" means any person who occupied or has the right to occupy a room in a hotel for at least 90 (currently, 30) days. Provides that a "permanent resident" does not include: (1) a corporate entity that occupies a room unless the same person or persons occupying the room have exclusive use of the room for at least 90 consecutive days; or (2) an individual that is temporarily or permanently occupying a room because of a natural disaster or emergency that made his or her home uninhabitable. Effective immediately.