§ 3.18.040. Exemptions.

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 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 consecutive days;

B.

If the rent paid by the vendee is less than two dollars 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 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 vendor does not offer at least three rooms within or attached to a taxable premises for lodging or at least three other premises for lodging or a combination of these within the taxing jurisdiction.

(Ord. 1799-2004 §2, 2004: Ord. 1505-96 §3(part), 1996).