(A) Exemptions. The following shall be exempt from the hotel tax levied in this subchapter:
(1) A permanent resident as defined in § 38.62; provided any individual who qualifies as a permanent resident shall be entitled to the exemption retroactive to the first day of residency.
(2) The United States government or any agency or division thereof when paid directly by the United States government.
(3) The State of Oklahoma or any political subdivision thereof when paid directly by the State of Oklahoma or any political subdivision.
(B) Acknowledgment required. Every hotel claiming exemptions shall submit a monthly exemption form, as provided by the Director, with each monthly room tax report. This exemption form shall indicate beginning and ending occupancy dates, number of rooms, number of nights, room(s) occupied, room rate, exempted amount, the name of the occupant seeking exemption, the exempt organization with which they are affiliated, reason for the exemption, and any other information required by the Director. Every exemption form shall be signed by the hotel manager or authorized agent so that the signature shall serve as an acknowledgment that all information contained on the exemption form is true and correct. Upon submission of these forms to the city, the Director shall make a final determination as to the validity of all claimed exemptions. Should the Director determine that a claimed exemption is not valid, the hotel shall be assessed the 5.5% hotel tax plus applicable interest and penalties. The hotel claiming such exemption is liable for payment of the hotel tax. For purposes of this section, an exemption will not be validated by the Director unless the exemption is claimed for the month in which it accrues. For good cause shown, the Director may grant an extension for claiming an exemption.
(C) Records required. Every operator shall be required to maintain copies of monthly room tax reports, monthly exemption forms, and individual exemption forms upon the business premises of the hotel for a period of three years. Such records shall be available for inspection and examination at any time upon demand by the Director or a duly authorized agent or employee of the city. For purposes of this section, individual exemption forms shall be available from the Director and shall include the following:
(1) A statement declaring the reason for exemptions; name of the exempt organization.
(2) The occupant's name, signature, business address, and pertinent contact information (including but not limited to telephone numbers and e-mail addresses) of the occupant claiming the exemption.
(3) The method of payment (must list the exempt entity who directly paid).
(4) The name on which the exemption form is executed.
(5) An acknowledgment, by signature, of the exemption by an employee or agent of the hotel.
(Ord. 1774, passed 11-21-06)