5-4-7: COMPLIMENTARY TRANSIENT LODGING NOT SUBJECT TO TAX:
Complimentary transient lodging (transient lodging which is provided at no cost to the occupant) is not subject to the transient lodging tax. To be considered complimentary transient lodging, the transient lodging must be provided on an individual basis and not as part of any package (advertised or otherwise) that includes other products or services in exchange for consideration. (Ord. 229, 12-11-2008)