§ 3.20.040   Exemptions.
   A.   No obligation to pay the tax imposed by § 3.20.070 shall arise from the construction of any improvement that is owned by any government entity whether federal, state or local, or upon any commercial construction that is intended for any occupancy other than residential.
   B.   The City Administrator shall, pursuant to §§ 3.20.050 and 3.20.060, exempt from the duty to pay the tax imposed by § 3.20.070 any person who would be entitled to rebate pursuant to § 3.20.090.