No tax shall be imposed for lodging paid by any officer or employee of a foreign government expressly exempt under federal or international law, nor by person to whom or whose occupancy is beyond the authority of this subchapter to tax. Further, no tax shall be imposed for lodging paid by a third party or the employee of a third party pursuant to a long-term contract between a lodging facility and a third party that was in existence prior to the effective date of this subchapter. No exemption shall be honored unless it is documented in writing, under the penalty of perjury.
(Ord. 373, passed 6-1-2015)