The following exclusions shall apply in the administration of this tax.
(a) The term "consumer" shall not be construed to mean the government of the United States of America, its agencies or instrumentalities, or the government of the State of West Virginia or a potential subdivision thereof;
(b) Hotel room occupancy billed directly to the federal government shall be exempt from this tax.
(c) Hotel room occupancy billed directly to the State of West Virginia or its political subdivisions shall be exempt from this tax.
(Passed 6-29-87)