The King and Queen Tavern
The King and Queen Tavern is a middle-class tavern located in the Imperial City's Elven Gardens District. It is found across the street from Jastia Sintav's house and Luther Broad's Boarding House and next to Iniel Sintav's House.
The publican, Ley Marillin, has 50 gold and a Mercantile skill of 40. He rents rooms for 10 gold per night. He will also buy potions and foods whilst only selling the latter. The ground floor contains the main reception area and a dining room, which also includes five thrones to relax in. The basement only contains stocks of food and wine, while the rooms are upstairs
The room you can rent is the one at the end of the corridor; it consists of a single bed, cupboards, chests of drawers and a working table. The other room has the same arrangement but is rented by Velwyn Benirus, and therefore you cannot sleep in the double bed.
Elder Scrolls Wikia entry on this location can be found here.