§ 3.08.060. Exemptions generally.

The occupancy tax shall not apply:

A.

If a vendee:

1.

Has been a permanent resident of the taxable premises for a period of at least thirty (30) consecutive days, or

2.

Enters into or has entered into a written agreement for lodgings at the taxable premises for a period of at least thirty (30) consecutive days;

B.

If the rent paid by the vendee is less than two dollars ($2.00) a day;

C.

To lodging accommodations at institutions of the Federal Government, the State or any political subdivision thereof;

D.

To lodging accommodations at religious, charitable, educational or philanthropic institutions, including, without limitation, such accommodations at summer camps operated by such institutions;

E.

To clinics, hospitals or other medical facilities;

F.

To privately owned and operated convalescent homes, or homes for the aged, infirm, indigent or chronically ill; or

G.

If the taxable premises does not have at least three (3) rooms or three (3) other units of accommodations for lodging.

(Ord. 854 § (part), 1999: prior code § 14-50)