No tax imposed under this chapter shall be imposed upon:
A. Any person for more than 30 successive calendar days; (a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient);
B. Any person whose rent is of a value less than $15 per day;
C. Any person who rents a private home, vacation cabin, or like facility from any owner who personally rents such facilities incidentally to his or her own use thereof;
D. Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home or home for aged people;
E. Employees, officials or agents of the U.S. government occupying a transient lodging facility in the course of official business; or
F. A dwelling unit that is leased or occupied by the same person for a consecutive period of 30 days or more during the year.
(Ord. 1477, passed 5-16-2018)