(A) The following guests shall be exempt from the tax levied in this article:
(1) Permanent residents as defined in this article;
(2) Representatives of the United States government or any agency or division thereof while on official business; and
(3) Representatives of the state or any political subdivision thereof while on official business.
(B) Every operator shall document the basis for which exemptions are made pursuant to this section on a form provided by the Director or, if no form is provided, in sufficient detail as to be verified by audit by the Director.
(Prior Code, § 20-148) (Ord. 2000-835, passed 8-21-2000)