(A) No tax shall be imposed upon:
(1) Any person as to whom, or any occupancy as to which, it is beyond the power of the city to impose the tax provided for in this article;
(2) Any federal or state officer or employee when on official business;
(3) Any officer or employee of a foreign government, which officer or employee is exempt by reason of express provision of federal law or international treaty; or
(4) Any person who is placed in the hotel by the American Red Cross as a result of fire or disaster. However, any such exemption shall apply only to the first 30 days of such occupancy.
(B) No exemption shall be granted except upon a claim therefor made at the time the rent is collected and under penalty of perjury upon a form prescribed by the Tax Administrator.
('66 Code, § 3-5.304) (Ord. 621-A, passed 11-9-64; Am. Ord. 803-C-S, passed 2-21-91)