§ 3.32.040. Exemptions.

A.

No tax shall be imposed upon:

1.

Any person as to whom, or any occupancy as to which, it is beyond the legal authority of the city to impose the tax;

2.

Any federal officer or employee when on official business;

3.

Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty; nor

4.

Any person who occupies a room in a hotel for more than thirty (30) consecutive days.

B.

Exemptions for Certain Occupancies. A tax shall not be levied upon either of the following occupancies of a room in a hotel:

1.

If the occupancy is of one permitted living unit for the owner/manager; or

2.

If the occupancy of a room in a hotel is by an employee of the operator and/or owner which room is utilized by such employee while visiting the premises for business purposes and for which no rent is charged.

C.

Claims. No exemption shall be granted except upon a claim therefor made at the time rent is collected. Each such claim shall be made under penalty of perjury upon a form prescribed by the tax administrator.

(Ord. 141 § 1 (part), 2000)