§ 4.24.040. Exemptions.

No tax shall be imposed upon:

A.

Any transient as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax herein provided; or

B.

Any officer or employee of a foreign or domestic government or domestic corporation who is exempt by reason of express provision of federal law or international treaty, provided billing is made directly to and payment is received from the governmental agency qualifying for this exemption.

No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by Tax Administrator.

C.

Whenever an operator charges a transient rent, and such charges prove to be uncollectible, those amounts are not subject to the tax. However, if these amounts are subsequently collected, the amount of tax shall be included in the amount paid to the city when filing the next return.

(Prior code § 5-20.04)