§ 8-2.604. Exemptions.

No tax shall be imposed upon:

(a)

Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax herein provided.

(b)

Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty.

(c)

Any officer or employee of the United States Government, or of a federal credit union, or of a state, county, city or other domestic public entity who pays rent in the discharge of official government business.

(d)

Any officer or employee of a bank or insurance company who pays rent in the discharge of official bank or insurance company business.

(e)

Rent paid to any hospital, medical clinic, convalescent home or other temporary or permanent domicile equipped primarily for the care of aged or infirm people.

(f)

Any person, transient or operator upon whom the tax would not have been imposed by application of the definitions in Section 8-2.602 as they were prior to this amendment.

No exception 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 the Tax Administrator.

(Added by Ord. 674-C.S., amended by Ord. 970-C.S., and Ord. 3079-C.S., § 1, effective 3-19-98)